Karakteristik Komite Audit Pada Audit Report Lag

  • Cokorda Istri Mas Pradnyadari Pemayun Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Ida Bagus Putra Astika Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

This study examines the relationship between the characteristics of the Audit Committee and Audit Report Lag. Audit committee characteristics are measured by several variables, namely the size of the audit committee, the independence of the audit committee, and the audit committee meeting. This research was carried out on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The number of samples used in this study were 44 companies obtained by purposive sampling method. Data analysis techniques were carried out using multiple linear regression analysis techniques. Based on the results of the analysis, it shows that the audit committee characteristics as measured by the size of the audit committee have a significant negative effect on audit report lag. This study also found that the independence of the audit committee had a positive influence and the audit committee meeting had no effect on audit report lag.


Keywords: Audit Committee Size; Audit Committee Independence; Audit Committee Meeting; Audit Report Lag.

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Published
2021-01-26
How to Cite
PRADNYADARI PEMAYUN, Cokorda Istri Mas; PUTRA ASTIKA, Ida Bagus. Karakteristik Komite Audit Pada Audit Report Lag. E-Jurnal Akuntansi, [S.l.], v. 31, n. 1, p. 152-167, jan. 2021. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/43591>. Date accessed: 07 dec. 2022. doi: https://doi.org/10.24843/EJA.2021.v31.i01.p12.
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