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PENGARUH CORPORATE GOVERNANCE, OPINI GOING CONCERN, DAN SUBSEQUENT EVENT TERHADAP AUDIT REPORT LAG (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024)

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Audit Report Lag is completion time of the annual financial audit statements from the date of company book closing up to the date of the audit report. This research represents empirical study to know influence of corporate governance, going concern opinion, and subsequent event toward Audit Report Lag. The population of this research are manufacturing companies in the goods industry sector listed on the Indonesia stock exchange in 2022-2024. Samples of this research are 108 annual report and the method of data analysis is using descriptive and doubled regression analysis. To obtain model of regression which representative is hence conducted by test of classic assumption. The result of descriptive statistic indicate that mean of an audit report lag is 86.04 days. The result of this research shows that board of commissioners size and subsequent event significant effect on Audit Report Lag. Furthermore, Independence board of directors, audit committee independence and audit opinion have not influence toward Audit Report Lag.

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Availability

12046901		My Library	Available
12046902		My Library	Available

Detail Information

Series Title

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Call Number

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Publisher

semarang : STIE WIDYA MANGGALA., 2025

Collation

21 x 29,5, xvii + 147hlm

Language

Indonesia

ISBN/ISSN

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Classification

NONE

Content Type

text

Media Type

other

Carrier Type

other (audio)

Edition

-

Subject(s)

Akuntansi
auditing

Specific Detail Info

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Statement of Responsibility

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