CD Skripsi
Pengaruh Corporate Sustainability Management Dan Ukuran Komite Audit Terhadap Audit Report Lag
This study aims to examine the influence of corporate sustainability magaement and audit committee size on audit report lag for the 2020-2022 period. The population in this study is all companies listed on the Indonesia Stock Exchange and participating in the PROPER Program in 2020-2022 totaling 79 companies.The sample selection in this study uses purposive sampling with a selected sample of 50 companies. The data analysis method used is multiple linear regression using the SPSS version 26 application.
The results of this study show that corporate sustainability management (significance of 0.000) has a significant effect on the negative trend and the size of the audit committee (significance of 0.734) does not have a significant effect on audit report lag.
Keywords: corporate sustainability management, audit committee size, audit report lag.
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