Jurnal Eksplorasi Akuntansi (JEA)
Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan dan Kompleksitas Perusahaan terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Pertambangan

Wahyu Septian R (Fakultas Ekonomi, Universitas Negeri Padang)
Nelvirita Nelvirita (Fakultas Ekonomi, Universitas Negeri Padang)

Article Info

Publish Date
15 Feb 2023

Abstract

This study aims to examine the effect of managerial ownership, firm size, and firm complexity on the audit report lag. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used was purposive sampling. The number of samples is 68 companies. The statistical method uses multiple linear regression analysis. The results show that managerial ownership has no effect on audit report lag, company size negatively affects audit report lag, company complexity does not affect audit report lag in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021.

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Journal Info
Jurnal Eksplorasi Akuntansi (JEA)
Website

Abbrev

jea

Publisher

Universitas Negeri Padang

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...