PENGARUH UKURAN PERUSAHAAN, FREKUENSI PERTEMUAN KOMITE AUDIT, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (ARL)

Abstract

This study examines the influence of company size, audit committee meeting frequency, and public accounting firm size on Audit Report Lag. The research employs STATA Version 17 statistical tools with a purposive sampling method to select samples, obtaining 134 publicly listed companies from the Indonesia Stock Exchange for the 2021-2023 period, resulting in a total of 402 firm-year observations. The study's findings reveal :a negative effect of Company Size on Audit Report Lag, a negative influence of Audit Committee Meeting Frequency on Audit Report Lag, and) a negative impact of Public Accounting Firm Size on Audit Report Lag.

Keywords: Audit Report Lag, Company Size, Audit Committee Meeting Frequency, and Public Accounting Firm Size