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All Journal Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI Jurnal Manajemen dan Bisnis Sriwijaya Islamic Ecomonics Journal SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Ekonomi Pembangunan Jurnal Abdimas Mandiri Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Sricommerce: Journal of Sriwijaya Community Services Jurnal Pengabdian Masyarakat (ABDIRA) PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Journal of Governance and Accountability Studies Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Pena Dimas: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Pembangunan
Dirta Pratama Atiyatna
Department Of Development Economics, Faculty Of Economics, Universitas Sriwijaya
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The Effect of CEO Ethnicity, Ownership Concentration, and Audit Committee on Audit Report Lag Kalsum, Umi; Safitri, Rika Henda; Atiyatna, Dirta Pratama; Audrey, Audrey
Journal of Governance and Accountability Studies Vol. 5 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i2.1977

Abstract

Purpose: This study examines several factors that may affect audit report lag, including CEO ethnicity, ownership concentration, and the number of audit committee meetings among LQ 45 companies in Indonesia from 2019 to 2022. Methods: This study employed a quantitative descriptive method to examine the relationships between variables, including the partial effects. SPSS was used as the statistical analysis tool to conduct descriptive statistics, assess assumption classifications, perform regression analysis of the research model, and test hypotheses using partial tests and the coefficient of determination. Results: The results of this study indicate that the CEO ethnicity and audit committee variables do not significantly affect audit report lag. However, the audit committee variable partially has a significant influence on audit report lag. Conclusion: CEO ethnicity does not significantly affect audit report lag. In contrast, ownership concentration significantly affects audit report lags. Furthermore, the audit committee variable does not significantly affect the audit report lag. Limitation: Audit Report Lag can reduce the usefulness and reliability of financial reports for users. There is a lack of references to these variables, especially the rarely studied ethnic variables. This study contributes to the literature by examining the relationship between the ethnicity and race of CEOs at LQ 45 companies as the research subject. Contributions: This study contributes to the audit literature by providing empirical evidence of the influence of CEO ethnicity, ownership concentration, and audit committee activities on audit report lag, specifically within LQ45 companies in Indonesia, highlighting the unique role of ethnic diversity in corporate governance contexts.
Co-Authors Abdul Bashir Abdul Bashir Abdul Bashir ABDUL BASHIR, ABDUL Alghifari Mahdi Igamo Andaiyani, Sri Audrey Audrey, Audrey Azwardi Azwardi Azwardi Azwardi Bambang Bemby soebyakto, Bambang Bemby Bemby Soebyakto, Bambang Chodijah, Rosmiyati Chodijah, Rosmiyati Deassy Apriani Delovarova, Leila F. Dwi Darma Puspita Sari Febriani, Fenti Fuadah, Luk Luk gustriani gustri Habibi, Muhammad Ammar Hamira Hamira, Hamira Hamira, Hamira Hidayat, Ariodillah Ichsan Hamidi Jamilah, Wardatul Khairunnas, Khairunnas Liliana Liliana Liliana Liliana Liliana Liliana Liliana Liliana Liliana Liliana Madalena, Mardalena Mardalena Mardalena Mardalena Mardalena Marissa, Feny Marwa, Taufiq Marwa, Taufiq Mega Puspita Muhammad Abdillah Muhammad Hidayat Muhammad Kahpi Mukhlis Mukhlis Mukhlis Mukhlis Mukhtaruddin Mukhtaruddin Nazeli Adnan Novelia, Riska Nurwijayanti Rahmawati, Rahmawati Rasyida Pertiwi Rika Henda Safitri, Rika Henda Rosada Sintya Dwi Saggaf, Abdullah Sani, Kamalia Sri Andaiyani Suhel Suhel Sukanto Sukanto Syirod Saleh T. Muhyidin, Nurlina Taufiq Taufiq Taufiq Taufiq Tertiarto Wahyudi Umi Kalsum Waldi Novi Yarsah Yunisvita Yunisvita, Yunisvita Yunisvita, Yunisvita