Analisis Pengaruh Ukuran Perusahaan, Komite Audit, Auditor Switching, Audit Tenure Dan Financial Distress Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Ind
DOI:
https://doi.org/10.53494/jira.v10i2.608Kata Kunci:
Company size, Frequency of Audit Committee Meetings, Auditor Switching, Audit Tenure, Financial Distress, Audit Report LagAbstrak
This research aims to examine the influence of company size, audit committee, auditor switching, audit tenure, and financial distress on audit report lag. The data used in this research is secondary data obtained from the annual reports of companies. The study focuses on companies in the consumer non-cyclicals sector, specifically the food and beverage sub-sector, listed on the Indonesia Stock Exchange from 2020 to 2023. The sampling technique employed is purposive sampling. To test the research hypotheses, multiple linear regression analysis was conducted using SPSS version 20. The results indicate that company size has a negative effect on audit report lag, while the audit committee does not impact audit report lag. Auditor switching does not influence audit report lag, whereas audit tenure negatively affects audit report lag, and financial distress also has a negative effect on audit report lag. Collectively, the variables of company size, audit committee, auditor switching, audit tenure, and financial distress significantly affect audit report lag.
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