PENGARUH PROFITABILITAS DAN KARAKTERISTIK KOMITE AUDIT TERHADAP AUDIT REPORT LAG

Abstract

This research aimed to find out the effect of profitability, skills of audit committee, audit committee independence,
audit committee meeting, and number of audit committee members on audit lag report of BUMN companies which
were listed on Indonesia Stock Exchange. The data analysis technique used multiple linear regression. Moreover,
the independent variables were namely, profitability, skills of audit committee, audit committee independence,
audit committee meeting, and number of audit committee members. Meanwhile, the dependent variable was the
audit lag report. Furthermore, the data collection technique used purposive sampling,in which the sample was
based on criteria given. The data were taken from companies’ financial statements and BUMN financial
performance, which were listed on Indonesia Stock Exchange during2017-2020.In addition the research sample
used 48 observation data.The research result concluded that profitability had effect on audit report lag. On the
other hand, skills of audit committee, audit committee independence, audit committee meeting, and number of
audit committee members did not affect the audit report lag.