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All Journal Jurnal Reviu Akuntansi dan Keuangan
Zummi Asma Diana
Department of Accounting , Faculty of Economics, Universitas Wahid Hasyim
Economics, Econometrics & Finance

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The Role of Corporate Governance Mechanism on Audit Report Lag During Economic Recession Period Agus Triyani; Zummi Asma Diana; Suhita Whini Setyahuni; Yulinda Setyaningrum
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i2.34503

Abstract

Purpose: This research aims to analyze the effect of internal corporate governance mechanism on audit report lag. Methodology/approach: We observe 99 firms-years observations, or 33 companies listed in the LQ-45 Index during 2020 to 2022. Corporate governance mechanism measured by the existence of audit committee, measured by its independence, expertise, and audit committee performance. Audit report lag measured by the time of audit report delay from the normal due date. The research technique use panel data regression analysis. Findings: The research findings show that the audit committee independence negatively influence the audit report lag. It means that the level of independence of audit committee reflect professionalism and competence, hence the audit committee provide their best effort as supervision function. The process of audit reporting also meets the scheduled in a timely manner. On the other hand, the number of audit meeting and financial expertise have no influence on the audit report lag. Practical implications: Our findings provide empirical evidence on how to deal with the audit reporting process and how to avoid the audit report delay. Originality/value: This research provide originality especially on the measurement of internal corporate governance mechanism by using audit committee performance. A new approach on board expertise in financial also consider as our value.
Co-Authors Agus Triyani Suhita Whini Setyahuni Yulinda Setyaningrum