Corporate Governance and Audit Report Lag on Financial Sector Companies Listed in IDX 2018 - 2020

Widjaja, Cynthia Clarissa and Feliana, Yie Ke (2022) Corporate Governance and Audit Report Lag on Financial Sector Companies Listed in IDX 2018 - 2020. Jurnal Dinamika Akuntansi, 14 (1). pp. 54-65. ISSN 2085-4277; e-ISSN 2502-6224

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Abstract

Purpose: This study aims to determine the effect of corporate governance practices on the length of time for the annual financial statement audit that called Audit Report Lag (ARL). Method: This research used quantitative approach with a multiple linear regression models through ordinary least square and classic assumptions test. The sample is selected using purposive sampling method, from financial sector company listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020, 250 data were selected as a sample. Finding: It was found that board size, audit committee meeting and audit opinion variable have negative effect on ARL. Besides, Audit committee size give positive effect on Audit Report Lag. Novelty: This study enriched the literature by finding out that “others” sub sector in financial company didn’t have a specific regulation whereas previous research only focus on bank which already have a strict regulation. This research’s implication is expected to give wider insight to company and regulator that can help them publish their financial reports on time

Item Type:	Article
Uncontrolled Keywords:	audit report lag, corporate governance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Yie Ke Feliana 3193
Date Deposited:	26 Sep 2022 01:42
Last Modified:	09 Feb 2023 07:08
URI:	http://repository.ubaya.ac.id/id/eprint/42606

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