Characteristics of the Audit Committee on Delay in Audit Reporting

The occurrence of audit delay is related to the characteristics committee which reflected in various indicators. This study aims analyze effect consisting Audit Committee Chair with accounting expertise, non-accounting Independence Committee, Size and Meetings on late reporting reports. audited financial statements for companies listed IDX 2017-2021. sampling technique used purposive a total 1,211 data processed from 243 companies. Data processing was performed using panel regression assisted by e-views application version 10. results showed that five independent variables three control had no significant delay, while meeting variable positive delay. implication this finding it necessary organize more effective efficient meetings so as not hinder report process can extend occurs.