The Effect of Audit Committee Characteristics on Audit Report Lag in Industrial Sector Companies Listed on The IDX In 2022 - 2024
This study examines the effects of audit committee competence, size, and meeting frequency on audit report lag among industrial-sector companies listed on the Indonesia Stock Exchange during 2022–2024. Using purposive sampling, it analyzes 162 firm-year observations from 54 companies based on annual reports and audited...