SKRIPSI AKS

THE ROLE OF EXTERNAL AUDITORS AND COMPANY CHARACTERISTICS IN AUDIT REPORT LAG

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Abstract

This research aims to analyze the factors influencing Audit Report Lag (ARL) in companies within the trade,
services, and investment sectors listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022. The
study sample comprises 128 observations, with financial data and company characteristics extracted from annual
reports available on the IDX. The fixed-effect regression analysis method is employed for data modeling. The
results indicate that the tenure of the Public Accounting Firm has a significant negative impact on ARL, thereby
accelerating the audit report preparation process. Conversely, the auditor's reputation from the Big 4 Public
Accounting Firms shows no significant influence on ARL. The effectiveness of the Audit Committee is not
significant, while the company's financial condition and profitability have a significant negative impact on ARL.
The complexity of the company's accounting does not significantly affect ARL.
Keywords: Audit Committee Effectiveness, Financial Condition, Accounting Complexity, Profitability, Auditor
Reputation, Audit Tenure, Audit Report Lag

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 FAU t 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 20 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Fauzi Zaki Razaq

Versi lain/terkait

Lampiran Berkas

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