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

Abda’ Hilmi Al Hafidz, NIM.: 21108040088 (2026) PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP AUDIT REPORT LAG. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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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.

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