The Role of Audit Committee to Decrease Audit Report Lag
Abstract
This study aims to investigate the role of the audit committee as a moderator in reducing audit report lag, with independent variables being audit complexity, board size, and board meetings' impact on audit report lag. The sample comprises 96 infrastructure sector companies listed on the Indonesia Stock Exchange for the years 2022-2023.The findings reveal that the audit complexity (ACX) variable does not significantly positively influence audit report lag, while the board size (BOS) variable does not significantly negatively affect audit report lag. However, the board meetings (BOM) variable shows a significant negative impact on audit report lag. Furthermore, the audit committee (ACOM) strengthens the influence of audit complexity (ACX) on audit report lag and also enhances the influence of board size (BOS) on audit report lag. However, the audit committee (ACOM) does not strengthen the influence of board meetings (BOM) on audit report lag. In summary, this study sheds light on the moderating role of the audit committee in reducing audit report lag, highlighting the varying effects of audit complexity, board size, and board meetings on audit report timeliness within the IDX infrastructure sector.
Downloads
Copyright (c) 2024 Deny Maulana
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.