THE EFFECT OF CORPORATE GOVERNANCE, FIRM SIZE, AND LEVERAGE ON AUDIT REPORT LAG IN PROPERTY AND REAL ESTATE COMPANIES

Abstract

This study aims to empirically test the effect of corporate governance, company size, and leverage on audit report lag. Using a population of property and real estate companies listed on the Indonesia Stock Exchange in the 2021-2023 period, 135 samples were acquired via purposive sampling technique, consisting of secondary data in the form of financial reports. The results of the multiple regression analysis in SPSS version 25 show that the board of commissioners and institutional ownership have a negative effect on audit report lag, while leverage has a positive effect on audit report lag, and company size has no effect on audit report lag.