Determination of Audit Report Delay in Indonesian Manufacturing Firms Trading on the Stock Market
Abstrak
The purpose of this research is to examine how manufacturing firms listed on the
Indonesia Stock Exchange determine their audit report lag time. The focus of this
study is a manufacturing firm trading on the Indonesia Stock Exchange in 2021. In
this study, we rely on information from the Indonesia Stock Exchange's annual
reports.Purposive sampling is employed to assemble the data. The study's
population consists of all 232 manufacturing firms registered on the Indonesia Stock
Exchange; the sample consists of 52 firms that match the study's parameters. SPSS
is utilized for the analysis, and the methods employed are descriptive statistics,
classical assumptions, and hypotheses. Partial negative and significant effects of
firm size, positive and negligible effects of company age, and negative and
insignificant effects of audit committee size were found in this study on audit report
lag.
Indonesia Stock Exchange determine their audit report lag time. The focus of this
study is a manufacturing firm trading on the Indonesia Stock Exchange in 2021. In
this study, we rely on information from the Indonesia Stock Exchange's annual
reports.Purposive sampling is employed to assemble the data. The study's
population consists of all 232 manufacturing firms registered on the Indonesia Stock
Exchange; the sample consists of 52 firms that match the study's parameters. SPSS
is utilized for the analysis, and the methods employed are descriptive statistics,
classical assumptions, and hypotheses. Partial negative and significant effects of
firm size, positive and negligible effects of company age, and negative and
insignificant effects of audit committee size were found in this study on audit report
lag.
Kata Kunci
Company Size; Age of the Company; Audit Committee Size; Audit Report Lag;