E-Jurnal Akuntansi Universitas Udayana
Vol 34 No 2 (2024)

Komite Audit, Ukuran Perusahaan, Rasio Keuangan, dan Audit Lag

Christina Vinella (Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Indonesia)
Aminah Aminah (Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Indonesia)
Afrizal Nilwan (Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung)
Tina Miniawati Virgawenda (Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung)



Article Info

Publish Date
15 Feb 2024

Abstract

The timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies looking at the factors that influence ARL have shown conflicting results so this research is urgent to confirm the results of previous research. This research aims to analyze the influence of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX throughout the 2020-2022 period. The data used is secondary data through the results of annual financial reports. The sample was selected using a purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression using the SPSS version 25 program. The results of hypothesis testing show that liquidity and leverage have an impact on ARL. Meanwhile, the audit committee and company size have no impact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this research suggest that the OJK should review the deadline for presenting financial reports regarding monitoring of companies registered on the IDX and protection of investors in the Indonesian capital market.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...