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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan Journal of Business and Applied Management Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Ekonomi Manajemen Sistem Informasi REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Madaniya Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JURNAL LENTERA AKUNTANSI Jurnal Ekonomi Jurnal Administrasi Kantor Jurnal Abdi Mandala International Journal of Multidisciplinary Sciences and Arts IIJSE Jurnal Penelitian Akuntansi Jurnal Ekonomi Bisnis Digital Jurnal Pengabdian Masyarakat (Jubdimas)
Pangestu, Juan Carlos
Universitas Bunda Mulia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : International Journal of Multidisciplinary Sciences and Arts

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Factors That Cause Audit Report Lag For Issuers In The Energy Sector On The Idx For The Period Of 2021 To 2023 Pangestu, Juan Carlos; Octavia, Pamella
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 2 (2025): International Journal of Multidisciplinary Sciences and Arts, Article April 202
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i2.5904

Abstract

The Audit Report Lag is a concern for stakeholders in decision-making, whether it is investing, selling shares, making acquisitions, and determining other policies. Audited financial statements are important in decision-making because they describe the financial activities and performance of the company. This study aims to examine the factors that cause Audit Report Lag in Energy Sector Companies at the IDX for the 2021-2023 Period. The results show that only the audit committee size variable has a significant negative effect on Audit Report Lag. Other variables do not have a significant effect on Audit Report Lag. The Sig F value is 0.047 <0.05 so it can be concluded that simultaneously there is a significant influence of the independent variables on financial distress. Further research is recommended to use non-financial variables such as Good Corporate Governance or environmental variables.
Co-Authors Denise Insan Hirliana Desty Permata Hati Devi Gracia Pangestu Febe, Margareta Felicia, Zoey Gracella Fralin Suhandi Hati, Desty Permata Jan Hoesada Jessica Aprilliani Karvicha Akwila Kurnia Sari, Made Meiliana Laurenza Jenita Tjahyadi Merna Surjadi Monica Lesmana Nainggolan, Piter Nataherwin, Nataherwin Octavia, Pamella Phebyana Margaretha Phebyana Margaretha Stephani Kurniawan Temy Setiawan, Temy Tristian Valentino Widyasari Widyasari, Widyasari Wijaya, Adinda Patricia Yohanes Mardinata Rusli, Yohanes Mardinata