Pengaruh Audit Tenure, Ukuran KAP dan Komite Audit terhadap Audit Report Lag

Dewi, Bunga Patricia (2025) Pengaruh Audit Tenure, Ukuran KAP dan Komite Audit terhadap Audit Report Lag. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to determine the Influence of Audit tenure, KAP Size and Audit Committee on Audit report lag. This study uses a quantitative approach with secondary data obtained from the official website of the IDX and each company. In this study, the independent variables used are Audit tenure, KAP Size and Audit Committee while the dependent variable is Audit report lag. The population in this study are transportation and logistics sector companies listed on the Indonesia Stock Exchange that publish annual reports during 2021-2023. The sampling technique in this study was carried out using the purposive sampling technique and the research sample obtained was 30 companies. The analysis method used in this study is the classical assumption test and panel data regression test using E-Views 12 software. The results of the study indicate that Audit tenure has a negative effect on Audit report lag, while KAP Size has no effect on Audit report lag. While the Audit Committee has a positive effect on Audit report lag.

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