Pengaruh Status Kap, Ukuran Komite Audit, Konsentrasi Kepemilikan Saham Individu dan Kompleksitas Perusahaan Terhadap Audit Report Lag

Abstract

This study aims to improve the status of KAP, audit committee size, corporate concentration and corporate audit of audit report lag on companies listed on the IDX period 2013-2015. KAP status is proxied with four big and non big four dummy. The size of the audit committee is proxied by the number of audit committee members of a company. The concentration of stock shares is proxied by the percentage. The complexity of a company is proxied by the number of branches owned by a company. The audit report lag is proxied by calculating the time range between the closing date of the book to the date of audit reporting. Samples were taken by using purposive sampling and meeting the sample criteria. The analysis technique used in this research is simple regression analysis. The results showed the status of KAP showed audit report lag significantly. Audit report. The KAP audit report shows a significant. These factors have a positive influence with the audit report lag, while the complexity of the company has a negatif relationship with the audit report lag. The results of this study are expected to add to the research literature on the factors that affect audit report lag (ARL) on service companies. Subsequent research can add variable size controlcompanies.