PENGARUH KOMITE AUDIT DAN AUDITOR SPESIALISASI INDUSTRI TERHADAP AUDIT REPORT LAG

Abstract

This study aims to empirically examine the effect of audit Committee Size, Audit Committee Expertise, Audit Committee Meeting Frequency, Auditor Industry Specialization, Auditor Reputation, Audit Committee Gender, Financial Condition, Company Size, And Profitability on audit report lag as measured by the difference between the closing date of the book and the date of signature of the audit report. The population in this research is manufacturing companies that listed in the Indonesia Stock Exchange (BEI) from year 2021-2023. The sample used for this research consist of 75 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 225 research data and the data analysis method in this research is used multiple regression analysis. The result in this research indicated that audit committee meetings and profitability had effect to the Audit Report Lag. Other variables, namely Audit Committee Size, Audit Committee Expertise, industry specialization auditors, Auditor Reputation, Audit Committee Gender, Financial Condition, and Company Size, have no effect on audit report lag.