Audit Committee, Board, and Audit Report Lag

Abstract

Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag.

Corporate Ethics and Timeliness of Financial Reporting Quality of Quoted Manufacturing Companies in Nigeria

“…The result of Rahmansyah, Wardayati and Miqdad, (2021) revealed that only board size has significant effect to audit report lag. The study of Firnabti and karmudiandri, (2020) discovered was also consistent and also find a similar result to Rahmansyah et. al., (2021).…”

Determinan Audit Report Lag Pada Perusahaan Manufaktur

“…Sehingga dalam pertemuan tersebut tidak ditemukan adanya informasi terkait laporan keuangan dan proses audit, sehingga tidak ditemukan adanya permasalahan dalam laporan keuangan dana yang akan menjadi kendala dalam proses audit. Oleh karena itu, banyak atau sedikitnya jumlah rapat dewan tidak dapat memperpendek atau memperpanjang audit report lag dalam satu tahun (Rahmansyah et al, 2021).…”

Karakteristik Komite Audit dan Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020)

“…Ukuran Komite Audit (ACSIZE) dihitung melalui logaritma natural perbandingan total aset dengan jumlah seluruh anggota komite audit (Rahmansyah et al, 2020;Suripto, 2012).…”