Pengaruh Jumlah Komite Audit, Ukuran Perusahaan dan Audit Report Lag terhadap Kualitas Audit (Studi Empiris Perusahaan Industri Dasar dan Kimia yang Terdaftar di BEI 2016-2020)
Keywords:
Audit Committee, Company Size, Audit Report Lag, Audit QualityAbstract
Audit quality is very important for a company, therefore this study aims to see whether company size,
number of audit committees, and audit report lag can affect audit quality. The data used in this study is
secondary data which will be analyzed using SPSS. Significant results were obtained from the size of the
company and the number of audit committees, while the audit report lag in this study could not affect audit
quality.
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Abigail Dwi Pangestu Setiadi, Valentine Siagian Siagian
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors retain the copyright of the work published in this journal and grant first publication rights to the journal. Authors may make separate, additional contractual arrangements for non-exclusive distribution of the journal-published version of the work (e.g., posting it to an institutional repository or publishing it in a book) with acknowledgment of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their websites) before and during the submission process, as it can result in productive exchanges, as well as earlier and greater citation of the published work.
Use of published articles will be governed by the Creative Commons Attribution license as currently displayed at Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0).
