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primary topic: PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG

PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG
type: Thesis
type: Article
abstract: This study aims to examine the effect of audit committee, auditor reputation, firm size, profitability, and leverage on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2024 period. This study uses secondary data obtained from annual financial reports and audit reports of the companies. The purposive sampling method was used to select the sample, resulting in 107 companies with a total of 642 observations. The data analysis technique employed is panel data regression with a fixed effect model. The results show that simultaneously, all independent variables have an effect on audit report lag. Partially, firm size and profitability have a negative and significant effect on audit report lag. Meanwhile, the audit committee, auditor reputation, and leverage show no significant effect on audit report lag. These findings indicate that large-sized companies with high profitability tend to complete the audit process faster. Conversely, the presence of an audit committee with a financial background, the use of Big Four auditor services, and the company's debt level are not proven to accelerate or delay the audit completion duration.
date: 2026-05-04
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
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has document: PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Other)
subject: 657.42 Akuntansi

PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Text)
type: Document
has file: 21108040088_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 21108040088_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 21108040088 Abda’ Hilmi Al Hafidz
type: Person
given name: NIM.: 21108040088
family name: Abda’ Hilmi Al Hafidz

PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Other)
type: Document
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PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Other)
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PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Other)
type: Document
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PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Other)
type: Document
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PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Other)
type: Document
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PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Other)
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PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Other)
type: Document
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PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Other)
type: Document
is version of: PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Text)
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primary topic: PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG

657.42 Akuntansi
type: Concept