Research Article
Audit Committee, Public Accountant Reputation, Ownership Structure, and Audit Report Lag
@INPROCEEDINGS{10.4108/eai.17-12-2022.2333274, author={N Nofiana and S Surifah}, title={Audit Committee, Public Accountant Reputation, Ownership Structure, and Audit Report Lag}, proceedings={Proceedings of the International Conference on Economic, Management, Business and Accounting, ICEMBA 2022, 17 December 2022, Tanjungpinang, Riau Islands, Indonesia}, publisher={EAI}, proceedings_a={ICEMBA}, year={2023}, month={6}, keywords={audit committee; public accountant reputation; ownership structure; audit report lag}, doi={10.4108/eai.17-12-2022.2333274} }- N Nofiana
S Surifah
Year: 2023
Audit Committee, Public Accountant Reputation, Ownership Structure, and Audit Report Lag
ICEMBA
EAI
DOI: 10.4108/eai.17-12-2022.2333274
Abstract
The purpose of this study is to examine the impact of audit committees, auditor reputation, and ownership structures on audit reporting delays in Indonesian Stock Exchange (IDX)-listed banking companies over the period 2017-2021. to provide empirical evidence for The study uses quantitative methods and uses secondary data on bank financial statements and annual reports. The analytical method uses multiple linear regression. Hypothesis test results show that audit committee meetings, government ownership, and auditor reputation have a significant negative impact on audit reporting delays. Independent audit committees, foreign ownership, private ownership, and domestic institutional ownership have no impact on audit reporting delays, whereas leverage has a significant positive impact on audit reporting delays.
