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)
Penulis
Abigail Dwi Pangestu Setiadi
Departemen Akuntansi, Universitas Advent Indonesia, Indonesia
Valentine Siagian
Departemen Akuntansi, Universitas Advent Indonesia, Indonesia
Audit Committee, Company Size, Audit Report Lag, Audit Quality
Abstrak
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.
Pangestu Setiadi, A. D., & Siagian, V. (2022). 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) . Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 9(2), 699–708. https://doi.org/10.35137/jabk.v9i2.289
