THE EFFECT OF BOARD CHARACTERISTICS AND AUDITOR REPUTATION ON AUDIT REPORT LAG

Mustikasari Mustikasari, Anggita Langgeng Wijaya, Maya Novitasari

Abstract


This study analyzes the effect of board size, board gender diversity, and auditor reputation on audit report lag in the consumer non-cyclicals sector in Indonesia from 2020 to 2024. Data was collected from the annual reports of 239 companies using quantitative methods. The results show that board size and  board gender diversity have a significant negative effect on audit report lag, meaning that the larger and more diverse the board, the faster the audit report is completed. Conversely, auditor reputation has a significant positive effect on audit report la\ where reputable auditors tend to take longer to produce higher quality and more accurate audit results. These findings emphasize the importance of effective corporate governance in accelerating financial reporting without compromising audit quality.

Keywords: Audit Report Lag, Board Size, Gender Diversity, Auditor Reputation.


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