Ritanti, Alisya and Safriliana, Retna ORCID: https://orcid.org/0000-0003-0358-7735 (2022) Pengaruh Reputasi Auditor Dan Komite Audit Terhadap Audit Report Lag Di Indonesia. In: Seminar Nasional Hasil Riset Dan Pengabdian Masyarakat: “Manajemen, Akuntansi Dan Ekonomi” (Semae) 2022 Tema: Sustainability Green Economy, March 2022, Universitas Merdeka Malang.

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Abstract

The purpose of this research are to examine the effect of auditor reputation and audit commite on audit report lag. The data that was used in this research was secondary data and selected by using purposive sampling method. The data used in this study is secondary data and was selected using a purposive sampling method with a total sample of 12 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The results showed that the auditor's reputation had an effect on audit report lag, while the audit committee had no effect on audit report lag. A good auditor reputation and being affiliated as a Big Four KAP is highly recommended for companies to be able to reduce the occurrence of audit report lag.

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