The Effect of Profitability , Solvency, Company Size and Company Age on Audit Report Lag in The Energy Sector 2021 - 2024
Keywords:
Audit, committee, Company size, Profitability, SolvencyAbstract
This study aims to determine the effect of management ownership, audit committee, company size, company age, profitability, solvency, and company size on energy companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. A total of 164 data points were examined using the Data Regression Analysis Method after 41 companies were selected for this study using the Purposive Sampling Method. Based on this study, audit report delays are not substantially affected by management ownership, audit committee, company size, profitability, or solvency. On the other hand, audit report delays are significantly affected by company age.
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Copyright (c) 2026 Dirvi Surya Abbas, Ananta Pasya Octaviani, Diva Septy Annisa, Marisa Harahap, Mutia Kholisah (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
