Muhammad Zaidane Alvarell, . (2026) PENGARUH HAL AUDIT UTAMA, EFEKTIVITAS KOMITE AUDIT, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine the effect of Key Audit Matters, Audit Committee Effectiveness, and Solvency on Audit report lag in property and real estate companies listed on the Indonesia Stock Exchange, as well as to analyze the moderating role of Auditor Reputation. This research employs a quantitative approach using panel data regression based on companies’ financial statements for the 2022–2024 period. The results indicate that Key Audit Matters do not have a significant effect on Audit report lag, both before and after the inclusion of the moderating variable. Audit Committee Effectiveness has a negative effect on Audit report lag. Solvency does not have a significant effect on Audit Report Lag. Furthermore, Auditor Reputation does not moderate the relationship between Key Audit Matters and Audit Committee Effectiveness on Audit report lag, but moderates the effect of solvency. These findings suggest that Audit report lag is influenced by corporate risk characteristics and the quality of external auditors. Therefore, companies should pay attention to their financial structure and auditor selection to enhance the timeliness of financial reporting.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | (No.Panggil: 1910112128) (Pembimbing: Ranti Nugraheni) (Penguji 1: Andy Setiawan) (Penguji 2: Dewi Darmastuti) |
| Uncontrolled Keywords: | Audit report lag, Key Audit Matters, Audit Committee Effectiveness, Solvency, Auditor Reputation |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | MUHAMMAD ZAIDANE ALVARELL |
| Date Deposited: | 17 Mar 2026 06:23 |
| Last Modified: | 17 Mar 2026 06:23 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41578 |
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