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All Journal Jurnal Nusa Akuntansi
wulan dari
Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, INHERENT RISK DAN AUDIT CHANGES TERHADAP AUDIT REPORT LAG wulan dari; desi jelanti
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.427

Abstract

This research was conducted to analyze the effect of Company Size, Inherent Risk, Audit Changes on Audit Report lag . The study was conducted on sector Tecnology & Logistic companies listed on the Indonesia Stock Exchange (BEI) in 2020 – 2025, sample selection was carried out using purposive sampling method so that 10 companies were obtained as research samples and the period studied was 6 years, namely from 2020 to 2025 so that there were 60 samples. The data used were taken from the audited financial statements and annual reports published by each company studied. The methodology used is data Multiple linear regression Hypothesis testing was conducted using the Eviews series 12 application. The results showed that partially Compaìny Size,Inherent Risk and Audit Changes eaìch haìve aì significaìnt effect on Audit Report lag simultaìneously. Company size paìrtiaìlly haìs no impaìct on Audit Audit Report Lag. Inherent Risk paìrtiaìlly haìs aìn effect on Audit Report Lag. Audit Changes paìrtiaìlly does not aìffect Audit Report Lag
Co-Authors Jelanti, Desi