Pengaruh Komisaris Independen, Leverage, Ukuran Perusahaan, Spesialisasi Indu…

ABSTACT Audit report lag is one of the indicators of the efficiency of a company's financial reporting. The faster the report is delivered, the more useful and predictive it is for internal and external users. This study aims to test and analyze the effect of independent commissioners, leverage, company size, and auditor industry specialization on audit report lag. The population in this s…