Auditing

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GOOD CORPORATE GOVERNANCE CHARACTERISTICS ON AUDIT REPORT LAG
(Sekolah Tinggi Ilmu Ekonomi Trisakti, 2024-03-04) Mathilda
The objective of this research is to obtain empirical evidences regarding the effect of audit committee expertise, audit committee diligence, board of commissioner size, board of commissioner independence, board of commissioner diligence, complexity, firm size, return on assets (ROA) and leverage on audit report lag. The data was collected using purposive sampling method, resulting in 144 companies and 576 data that have met all the criteria. Descriptive statistics method was applied for the research. The result of this research shows that return on assets (ROA) have an effect on audit report lag, while audit committee expertise, audit committee diligence, board of commissioner size, board of commissioner independence, board of commissioner diligence, complexity, firm size and leverage has no effect on audit report lag.