Pengaruh Ukuran Perusahaan, Profitabilitas, dan Komite Audit Terhadap Audit Report Lag pada Perusahaan Sektor Energi di BEI Periode 2019–2023

Abstract

This study analyzes the influence of company size, profitability, and audit committee on audit report lag in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using a purposive sampling technique, 57 companies were selected, producing 285 firm-year observations. The study applies a quantitative approach using multiple linear regression with audited annual reports obtained from IDX and company websites. The results show that company size, profitability, and audit committee size have a significant negative effect on audit report lag, both partially and simultaneously. These findings indicate that internal company characteristics play an important role in determining the timeliness of audited financial report submissions. Enhancing these internal attributes is essential for supporting transparency and strengthening stakeholder confidence.