PENGARUH KUALITAS AUDIT, KARAKTERISTIK CORPORATE GOVERNANCE, KEPEMILIKAN PUBLIK, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017)

Abstract

This study aims to examine the effect of audit quality, characteristic of corporate governance, public ownership, company size, and profitability on audit report lag. Dependent variable used in this study is audit report lag. Independent variables used in this study are auditor specialist, auditor reputation, independent commissioner, audit committee, public ownership, company size, and profitability. Data used in this study is secondary data which collected using purposive sampling method. Sample of this study consists of 801 public companies that listed in Indonesian Stock Exchange during 2016-2017. Analysis technique used in this study is multiple regression. The result of this study shows that auditor specialist, independent commissioner, company size, and profitability has negative effect on audit report lag. While auditor reputation, audit committee, and public ownership doesn’t have effect on audit report lag.