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All Journal Jurnal Nusa Akuntansi
Hamdi Kustian
Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG Hamdi Kustian; Zaldy Suhatman
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.v3i3.455

Abstract

This study aims to determine and obtain empirical evidence of the influence of Company Size, Audit Committee, and Audit Tenure on Audit Report Lag in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in 2020- 2024. This type of research is quantitative research and uses secondary data in the form of annual reports or audited annual financial statements sourced from the official website of the Indonesia Stock Exchange (IDX) and company websites. The population in this study is 92 companies in the property and real estate sector listed on the IDX in 2020-2024, and the sampling technique used is purposive sampling by meeting the criteria of 46 companies being sampled in 5 (five) years of observation. The data analysis technique in this study uses panel data regression analysis in the Eviews 12 software application. The results of this study simultaneously show that Company Size, Audit Committee, and Audit Tenure have an effect on Audit Report Lag. Partially, it shows that Audit Tenure has an effect on Audit Report Lag, while Company Size has no effect on Audit Report Lag.
Co-Authors Zaldy Suhatman