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PENGARUH PROPORSI KOMITE AUDIT INDEPENDEN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE EFFECT OF THE INDEPENDENT AUDIT COMMITTEE PROPORTION ON THE AUDIT REPORT LAG IN LARGE TRADING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Written by: Tulus Lisnawati NIM : 1632066 The purpose of this study was to determine whether the proportion of the audit committee which consists of audit committee, audit committee meeting, audit committee independence had significant influence on the audit report lag in large trading companies listed on the Indonesia Stock Exchange. This study used audit report lag as the dependence variable with indicators: number of financial reporting days and proportion of independence audit committees as independence variables with indicators: audit committee, audit committee meeting and independence audit committee.. This study used secondary data from the large trading companies listed on the Indonesia Stock Exchange in 2016-2018. Based on the purposive sampling method, the number of samples obtained were 17 companies. The results of this study indicated that there was a negative influence with a significant value for the audit committee of 0,005 and there was a negative influence with a significant value for the audit committee meeting of 0,001 and there was a negative influence with a significant value for the independence audit committee of 0,005 which indicated that the variable shown a significant influence on audit report lag. Keywords: Proportion, Audit Committee Independence, Audit Committee Meeting, Audit Report Lag.