Citation:

Munawar Muchlish, Jamaludin Iskak. "The Effect of Audit Committee Effectiveness and Auditor Industry Specialization on Audit Report Lag" International Research Journal of Economics and Management Studies, Vol. 3, No. 2, pp. 183-191, 2024.

Abstract:

The purpose of this research is to investigate the effect of audit committee effectiveness and auditor industry specialization on audit report lag. In this study, the population consists of companies that are listed on the LQ45 index on the Indonesia Stock Exchange in 2017-2021. The data was collected using the purposive sample method with predetermined requirements, and the research lasted five years. The data was processed using the Eviews 12 application program. Audit committee efficiency has a negative and substantial influence on audit report lag, based on the results of this study. In contrast, the varied expertise of the auditor industry has an important and beneficial impact on audit report lag.

References:

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Keywords:

Audit Committee Effectiveness, Auditor Industry Specialization, Audit Report Lag and Indonesia Stock Exchange.