Boyani, Angelika Karonavita (2026) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effects of firm size, profitability, and audit committees on audit report lag in companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study employs a quantitative approach, utilizing secondary data sourced from companies’ officially published annual reports. The population of this study consists of companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The sample was determined using purposive sampling, resulting in 17 companies that met the established criteria, yielding a total of 85 observations during the study period. Hypothesis testing was conducted using Partial Least Squares (PLS) version 3.0 as the primary analytical tool. The results indicate that profitability and the audit committee have a significant effect on audit report lag. Meanwhile, firm size was found to have no effect on audit report lag.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Angelika Karonavita Boyani | ||||||||
| Date Deposited: | 15 Jul 2026 04:44 | ||||||||
| Last Modified: | 15 Jul 2026 05:32 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55558 |
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