Pengaruh Family Ownership dan Karakteristik Dewan Komisaris terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Barang Konsumsi Non-Primer yang Terdaftar di Bursa Efek Indonesia

Fadhila Azzahara (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Efrizal Sofyan (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)

The objective of this is to examine the effect of family ownership, board size, independent commissioners, and board meeting frequency on audit report lag. Annual reports of non-primary consumer goods companies registered on the Indonesia Stock Exchange between 2021 and 2023 provided secondary data. Purposive sampling was used to collect data, with a total sample of 93. Multiple linear regression analysis was employed to test the hypothesis. The study found that the implementation of board size has a significant negative effect on audit report lag, while family ownership, independent commissioners, and board meeting frequency have no significant effect on audit report lag.