PENGARUH REPUTASI KAP, AUDIT FEE, AUDIT REPORT LAG DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

Abstract

This research aimed to find out the effect of KAP reputation, audit fee, audit report lag, and audit committee on the time preciseness of the annual financial statements submission at Property companies listed on the Indonesia Stock Exchange (IDX). The research was quantitative. Furthermore, the population was Property companies listed on the Indonesia Stock Exchange. The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 313 data in the annual financial statements of Property companies listed on IDX during 2017-2021. Moreover, the data analysis technique used logistic regression with SPSS (Statistical Product and Service Solution). The result indicated that audit report lag had a negative effect on the time preciseness of submission of the company's annual financial statements at Property companies. On the other hand, audit fee, KAP reputation as well as authe dit committee did not affect the time preciseness of submission of the company's annual financial statements at Property companies.