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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Fadhila Azzahara
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Family Ownership dan Karakteristik Dewan Komisaris terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Barang Konsumsi Non-Primer yang Terdaftar di Bursa Efek Indonesia Fadhila Azzahara; Efrizal Sofyan
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3495

Abstract

The objective of this is to examine the effect of family ownership, board size, independent commissioners, and board meeting frequency on audit report lag. Annual reports of non-primary consumer goods companies registered on the Indonesia Stock Exchange between 2021 and 2023 provided secondary data. Purposive sampling was used to collect data, with a total sample of 93. Multiple linear regression analysis was employed to test the hypothesis. The study found that the implementation of board size has a significant negative effect on audit report lag, while family ownership, independent commissioners, and board meeting frequency have no significant effect on audit report lag.
Co-Authors Efrizal Sofyan