Pengaruh Ukuran Perusahaan, Leverage, dan Komisaris Independen Terhadap Audit Report Lag pada Perusahaan Sektor Barang Konsumen Non-Primer Subsektor Perdagangan Retail yang Terdaftar di BEI Tahun 2021-2023

Abstract

This study aims to determine the influence of company size, leverage, and independent commissioners on audit report lag in non-primary consumer goods sector, retail trade sub sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This research is associative in nature and employs a quantitative approach. Secondary data, comprising company size, leverage, independent commissioners, and audit report lag , with 69 observations, was utilized. The analysis technique employed was multiple linear regression. The results indicate that partially, company size has a positive and significant influence on audit report lag in non-primary consumer goods sector, retail trade sub sector companies listed on IDX from 2021 to 2023. Leverage also has a positive and significant influence on audit report lag in these companies. Independent commissioners similarly exhibit a positive and significant influence on audit report lag in these companies. Simultaneously, company size, leverage, and independent commissioners collectively show a positive and significant influence on audit report lag in non-primary consumer goods sector, retail trade sub sector companies listed on IDX from 2021 to 2023.