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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) AJIE (Asian Journal of Innovation and Entrepreneurship) Akuisisi : Jurnal Akuntansi Visionist Jurnal EMT KITA Akuntabel : Jurnal Ekonomi dan Keuangan International Journal of Supply Chain Management Ilomata International Journal of Tax and Accounting Enrichment : Journal of Management Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research E-JURNAL AKUNTANSI
Aminah, Aminah
Universitas Bandar Lampung
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Komite Audit, Ukuran Perusahaan, Rasio Keuangan, dan Audit Lag Christina Vinella; Aminah Aminah; Afrizal Nilwan; Tina Miniawati Virgawenda
E-Jurnal Akuntansi Vol 34 No 2 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i02.p16

Abstract

The timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies observing the factors that influence ARL have shown opposite results so that this research is urgent to emphasize the results of previous research.This study aims to analyze the effect of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX during the 2020-2022 period. The data used is secondary data through the results of annual financial reports. Thesample was selected through purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression through the SPSS version 25 program. The results of hypothesis testing show that liquidity and leverage have an impact on ARL. Meanwhile, the audit committee and company size have no impact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this study formulate that the OJK should review the deadline for presenting financial reports regarding monitoring companies registered with the IDX and protecting investors in the Indonesian capital market. Keywords:Audit Report Lag; Liquidity; Audit Committee; Leverage; Company Size
Co-Authors . Noviani Adelia Adelia Afrizal Afrizal Afrizal Nilwan Afrizal Nilwan Ahmad Firdaus Ahmad Paruji Alfiani Werdhaningtyas Andala Rama Putra Barusman Andi Darmawijaya Andi Sanjaya Andi Sanjaya Andika Okta Wijaya ANGGITA ANGGITA Appin Purisky Redaputri Ayu Gita Permata Chindy Yolanda Faramitha Christina Vinella Dodi Setiawan Einde Evana Erick Surya Dharma Evi Gantyowati Farida Efriyanti Farida Farida Filistea Filistea Frandio Gustian Frasiska Risma Yolanda Habibburahman Habibburahman Haninun Hapis Kiki Pribadi Harry Anugrah Pangestu Hendri Dunan Herry Goenawan Soedarsa Iin Ardi Yanti Indah Septiana Indrayenti Indrayenti Iskandar Ali Alam Jaka Winarna Jesika Sari Khairudin Khairudin Khairudin Khairudin laurensia Laurensia Lidya Natasia Gunakan Linda Warina Septiyenti Lindrianasari Luke Suciyati Amna Marzuki Michelle Febriana Nurdiawansyah Nurdiawansyah Orlin, Levina Putri Meilinda Putu Novitasari Rahmawati Rahmawati Riski Sapitri Riswan RISWAN Riswan Riswan Riswanto Sinaga Rosmiati Rosmiati Rosmiati Tarmizi Safira, Nadia Sarifatul Khotijah Sartono Sartono shereen meigiarti Sherly Wibowo Silvia Marliani Sindy Astuti Sri Risma Yenny Syamsu Rizal Tina Miniawati Barusman Veronica Wiratna Sujarweni Vina Petricia