Adisti, Elsa Aulia (2026) Pengaruh Karakteristik Komite Audit dan Reputasi KAP terhadap Audit Report Lag pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study focuses on identifying factors associated with ARL from the perspective of audit committee characteristics and audit firm reputation among consumer cyclicals companies listed on the IDX during the 2022–2024 period. The characteristics of the audit committee are represented by its size, accounting or financial expertise, and meeting frequency. This study employs a quantitative approach using secondary data obtained from companies annual reports and financial statements. The sample was selected using a purposive sampling technique, resulting in 105 companies from a total population of 163 companies. With a three-year observation period, a total of 315 observations were included in the analysis. Hypothesis testing was conducted by using multiple linear regression analysis with SPSS version 31. The findings indicate that audit committee size and audit firm reputation have no significant effect on ARL. In contrast, the accounting or financial expertise of the audit committee and audit committee meeting frequency have a negative and significant effect on ARL.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Elsa Aulia Adisti | ||||||||
| Date Deposited: | 09 Sep 2026 06:44 | ||||||||
| Last Modified: | 09 Sep 2026 06:44 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/60153 |
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