Aug 2026· Jurnal Manajemen Motivasi· Vol 22, pp. 930-938· 1 citation· 19 references
Abstract
This study examines the effects of audit committee competence, size, and meeting frequency on audit report lag among industrial-sector companies listed on the Indonesia Stock Exchange during 2022–2024. Using purposive sampling, it analyzes 162 firm-year observations from 54 companies based on annual reports and audited financial statements. Multiple linear regression indicates that audit committee competence and committee size have negative and significant effects on audit report lag, whereas meeting frequency has a positive and significant effect. These findings suggest that expertise and larger committees accelerate audit completion, while frequent meetings may signal complex reporting issues that prolong the audit process.
Keywords: Audit Report Lag; Audit Committee; Competence; Number of Members Competence; Meeting Frequency
This research looks into the links between audit opinion, audit tenure, audit committee, and audit report lag, with firm size tested as a moderating factor among Property and Real Estate companies list on the IDX between 2019 and 2024. The research population consisted of 93 firms, from which 52 companies were selected...
Tikkos Sitanggang, L. Lisnawati, Juan Moses V. Sitanggang et al.· Journal of Social Commerce· 0 citations
This study examines the influence of audit committees, audit opinion, audit tenure, and auditor industry specialization on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange during the 2023–2025 period. The study is motivated by the persistent delays in financial statement sub...
Monica Trifena, Nunik Lestari Dewi· International Journal of Eco...· 1 citation
This study assessed the extent to which audit committee characteristics influence related party disclosures (RPDs) among financial service firms quoted on the Nigerian Exchange Group (NGX). The analysis focused on key audit committee attributes independence, financial expertise, meeting frequency, and gender diversity...
Akpan Ekpeyo Danson, Johnbest Churchill Ologhodo· International journal of res...· 0 citations
Purpose: to examine the effects of audit opinion, audit tenure, and audit fees on audit report lag among companies included in the LQ45 Index during 2019-2023.
Method: this study uses a quantitative approach with panel data regression. The sample consists of 15 companies listed in the LQ45 Index during 2019–2023, selec...
Antonius Sidharta, Vanessa Florencia, Imelda Sinaga et al.· ECOBIZTECH: Journal of Econo...· 0 citations
This study investigates the effect of audit committee attributes specifically independence, financial
expertise, and meeting frequency on the quality of segment reporting among listed non-financial
firms in Nigeria. The study adopts an ex post facto research design and utilizes panel data drawn
from the annual reports...
Emmanuel Akolo· International Journal of Eco...· 0 citations
This study aims to analyze the effects of firm size, operational complexity, and corporate governance mechanism (managerial ownership, institutional ownership, independent board of commissioners, and audit committee) on Audit Report Lag. The population consists of energy sector companies listed on the Indonesia Stock E...
Zahira Shofa, Roza Mulyadi, Sabaruddinsah· International Journal of Man...· 0 citations
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