PENGARUH PROPORSIONAL INDUSTRI AUDIT DAN KOMISARIS INDEPENDEN TERHADAP AUDIT REPORT LAG

Muh Alfarisi S (Universitas Pamulang)
Ratih Qadarti Anjilni (Universitas Pamulang)

Jurnal Nusa Akuntansi
Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026

This study aims to determine the effect of Audit Industry Proxy and Independent Commissioners on Audit Report Lag in Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in 2020-2024, both partially and simultaneously. The research method used is an associative quantitative method with secondary data in the form of financial reports obtained from the official website www.idx.co.id. The sampling technique used purposive sampling with a sample size of 22 companies over five years of observation, so that the total observation data was 110. The data analysis technique used panel data regression analysis with EViews software version 12. The results of the study showed that simultaneously it was statistically proven to have a significant effect on Audit Report Lag in Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Audit Industry Specialists were statistically proven to have no effect on Audit Report Lag in Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Independent Commissioners have been statistically proven to influence Audit Report Lag in companies in the Property and Real Estate sub-sector listed on the Indonesia Stock Exchange for the 2020-2024 period.