Pengaruh Kepemilikan Institusional, Umur Perusahaan, dan Komisaris Independen Terhadap Audit Report Lag

Authors

  • Aulia Azahra Universitas Pamulang
  • Jaenal Abidin Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.57235/mantap.v4i2.9195

Keywords:

Audit Report Lag, Kepemilikan Institusional, Umur Perusahaan, Komisaris Independen, Perusahaan Property dan Real Estate

Abstract

Penelitian ini dilatarbelakangi oleh adanya keterlambatan penyampaian laporan keuangan auditan pada perusahaan sektor property dan real estate. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, umur perusahaan, dan komisaris independen terhadap audit report lag. Penelitian menggunakan metode kuantitatif asosiatif dengan analisis regresi data panel karena mampu menguji pengaruh antarvariabel pada beberapa perusahaan selama periode 2021–2025. Sampel penelitian terdiri dari 62 perusahaan dengan 310 observasi. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel berpengaruh signifikan terhadap audit report lag. Secara parsial, hanya umur perusahaan yang berpengaruh negatif dan signifikan, sedangkan kepemilikan institusional dan komisaris independen tidak berpengaruh signifikan. Penelitian ini menyimpulkan bahwa umur perusahaan berperan dalam memperpendek audit report lag. Penelitian selanjutnya disarankan menambahkan variabel lain dan memperluas objek penelitian.

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Published

2026-09-11

How to Cite

Aulia Azahra, & Jaenal Abidin. (2026). Pengaruh Kepemilikan Institusional, Umur Perusahaan, dan Komisaris Independen Terhadap Audit Report Lag. Journal of Management Accounting, Tax and Production, 4(2), 370–378. https://doi.org/10.57235/mantap.v4i2.9195

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Vol. 4 No. 2 (2024): September 2026

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