PENGARUH OPINI AUDIT, KOMITE AUDIT DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG

Abstract

This quantitative study aims to empirically determine the effect of audit opinion, audit committee, and public accounting firm reputation on Audit Report Lag in industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. A sample of 26 companies was collected using a purposive sampling technique. Hypothesis testing used multiple linear regression analysis processed using the EVIEWS program version 12. The analytical tests used were descriptive statistical analysis, model selection test, classical assumption test, multiple regression analysis, and hypothesis testing. The statistical results from the data testing indicate that this study obtained the following results: audit opinion influences Audit Report Lag, while audit committee and public accounting firm reputation do not.