Ukuran Dewan Komisaris dan Umur Perusahaan Sebagai Mitigasi atau Pemicu Audit Report Lag?
DOI:
https://doi.org/10.47709/jebma.v6i2.8840Abstract
Hal yang melatarbelakangi penelitian ini adalah pentingnya audit report lag sebagai indikator ketepatan waktu pelaporan keuangan auditan, karena keterlambatan penyelesaian audit dapat menurunkan relevansi informasi akuntansi bagi pengguna laporan keuangan dalam pengambilan keputusan. Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan komisaris dan umur perusahaan terhadap audit report lag pada perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia periode 2018–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan auditan perusahaan. Melalui metode purposive sampling, diperoleh 47 perusahaan selama tujuh tahun pengamatan, sehingga menghasilkan 329 observasi. Data dianalisis menggunakan regresi linier berganda dengan bantuan SmartPLS Versi 4. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris berpengaruh negatif signifikan terhadap audit report lag dengan koefisien sebesar -3,241 dan p-value 0,000. Umur perusahaan juga berpengaruh negatif signifikan terhadap audit report lag dengan koefisien sebesar -0,197 dan p-value 0,005. Nilai R Square sebesar 0,097 menunjukkan bahwa kedua variabel independen menjelaskan audit report lag sebesar 9,7%, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Dengan demikian, efektivitas pengawasan dewan komisaris dan kematangan organisasi perusahaan berperan dalam mempercepat proses audit serta mendukung ketepatan waktu penyampaian laporan keuangan auditan. Temuan ini memberikan implikasi bagi perusahaan untuk memperkuat tata kelola dan sistem pelaporan internal.
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