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Pengaruh Hal Audit Utama, Kompleksitas Operasi, dan Komite Audit Terhadap Ketidaktepatan Waktu Pelaporan Audit

Year: 2025

Type: article

Abstract: This study aims to determine the effect of key audit matters, complexity operation and audit committee on audit report lag. The quantitative method used in this study uses secondary data sources in the form of annual reports and audited financial statements. The samples in this study consist of companies in the Properties & Real Estate industry which are listed on the Indonesia Stock Exchange (IDX), selected using the purposive sampling technique. The number of samples is 144 companies with 152 observations during the 2022–2023 period. Multiple linear regression analysis method was used as hypothesis testing in this study. The results of this study indicate that audit committee has a negative effect on audit report lag. Meanwhile, key audit matters and complexity operation have no effect on audit report lag.

Source: Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah

DOI: 10.47467/alkharaj.v7i10.9256

Authors: Hannah Paramita Freed, Christina Dwi Astuti, Mulyadi Siregar

Institution: Universitas Trisakti

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4414783284

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