THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS, OPERATING COMPLEXITY, AND COMPANY AGE ON AUDIT REPORT LAG

Abstract

This study aims to determine and analyze the effect of (1) audit committee characters on audit report lag, (2) operating complexity on audit report lag, and (3) company age on audit report lag. This research is a quantitative study using secondary data from annual reports and auditor reports published on the Indonesia Stock Exchange (IDX) website and the company’s official website. The population in this study were all property and real estate sector companies listed on the IDX for the period 2020 to 2022 are 78 companies. The sampling technique in this study used the purposive sampling method. The number of samples obtained was 68 companies with 204 observation data. The data analysis used Is panel data regression analysis using Eviews 12. Based on the test results and data analysis using the Fixed Effect Model (FEM), the result show that (1) audit committee characteristics have no effect on audit report lag, (2) operating complexity has no effect on audit report lag, (3) company age has a shortening and a significant effect on audit report lag.