PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP AUDIT REPORT LAG

Siti Nuraini, Anggita Langgeng Wijaya, Juli Murwani

Abstract


This research was motivated by the fact that some companies were unable to publish their audited financial reports on time. The delay in publication of these financial reports was due to the length of time it took to complete the audit of the financial reports. A company can be said to experience audit report lag if it is late in publishing financial reports. The purpose of this research is to see the influence of the characteristics of the board of commissioners on the audit report lag of basic materials companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2022 period. This research uses a quantitative approach. The secondary data used is the company's annual report, which can be obtained via www.idx.co.id and the official website of each company. This research uses 96 basic materials companies from 2015-2022 as the population. This research used a purposive sampling technique to obtain a sample of 37 companies. Multiple linear regression analysis is the analysis method used, and SPSS 24 is the analysis tool. The findings of this research indicate that board independence, board diligence and board size have a negative effect on a company's audit report lag. Meanwhile, board financial expertise and female gender do not have a negative effect on the company's audit report lag.

Keywords: board financial expertise, board independence, board diligence, board size, female gender, audit report lag

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References


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