The Influence Of Solvability, Company Size, And Age Of The Company On Audit Report Lag With The Audit Committee As A Moderation
Keywords:
Audit report lag, Audit Committee, Solvency, Size, Company age.Abstract
The aim of this research is to examine the influence of solvency, company size and company age with audit committee moderation on audit report lag. The population in this study consists of transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample of 16 companies used in this research was found using the purposive sampling method. The data used is secondary data. Data analysis was carried out with descriptive statistics using panel data regression analysis techniques. The empirical results of this research show that it does not have a statistically significant influence on audit report lag, while company size has a significant positive influence on audit report lag and company age has a significant negative influence on audit report lag.
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Copyright (c) 2024 Geo Putri, Dirvi Surya Abbas (Author)
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