Pengaruh Dewan Komisaris terhadap Audit Report Lag dengan Kompleksitas Audit sebagai Pemoderasi
Keywords:Audit Report Lag, Board of Commissioner, Audit Complexity
The objective of this study is to examine the impact of board of commissioner on audit report lag. This study also investigates the role of audit complexity in moderating the relationship between board of commissioner on audit report lag. The analysis of this study use moderated regression analysis. The sample consists 0f 139 firms, based on purposive sampling method. The result find that board of commissioner have negative effect on audit report lag. The result also show that audit complexity can not moderates the relationship between board of commissioner on audit report lag. The results of this study confirm agency theory, that the board of commissioners is needed to supervise and control company management to minimize the occurrence of agency conflicts, so that companies can minimize excessive audit report lag. However, the result of this study also suggests for further research that to expand the research period so as to increase the number of research samples and adding several variables that affect the audit report lag, both internal and external factors.