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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Zahra, Yasmin Putri
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Economics, Econometrics & Finance

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Pengaruh Komite Audit, Profitabilitas, dan Karakteristik Auditor terhadap Audit Report Lag pada Perusahaan Sektor Energi Zahra, Yasmin Putri; Handayani, Dian Fitria
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2155

Abstract

The purpose of this study was to analyze the effect of the Audit Committee, Profitability, and Auditor Characteristics on Audit report lag. The data used in this study are the annual reports of energy companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The data sampling method uses purposive sampling method based on certain criteria. Based on this method, a sample of 92 companies was obtained. Hypothesis testing in this study using multiple linear analysis. The results showed that KAP reputation had an effect on audit report lag, while audit committee, profitability, and audit tenure had no effect on audit report lag.
Co-Authors Dian Fitria Handayani