relation: https://eprints.untirta.ac.id/47610/ title: PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION creator: KALBUANA, NAWANG subject: HF Commerce subject: HF5601 Accounting subject: HG Finance description: This study aims to provide empirical evidence about the effect of the influence of audit fees, corporate governance mechanisms (proxied by independent commissioners, independent audit committees), and litigation on audit report late and value creation, as well as to evaluate the role of audit report late in mediating the influence of audit fee variables, corporate governance mechanisms, and litigation on value creation. The research method used is a quantitative approach with panel data analysis, involving all companies listed on the Indonesia Stock Exchange and have experienced delays in submitting audit financial reports and receiving Warning Letters from the Financial Services Authority during the period 2018 to 2023. The data analysis techniques used are descriptive statistics, classical assumption tests, and multiple linear regression analysis using the Stata application.. The research findings show that audit fees have a significant positive effect on audit report late, signalling that high audit fees are often associated with audit report late. In contrast, independent commissioners have a significant negative effect on audit report late, indicating that their presence accelerates audit completion. However, independent audit committees do not show a significant effect on audit report late. Litigation is shown to have a positive influence on audit report late, as a result of legal risks that require a more detailed audit. In terms of value creation, audit fee, independent commissioner, and independent audit committee do not show significant influence, while litigation also does not affect value creation directly. However, audit report late has a significant positive effect on value creation, indicating that audit report late may reflect a commitment to the quality of information that supports value creation. Audit report late does not significantly mediate the relationship between audit fee and value creation, as well as between independent audit committee and value creation. However, audit report late mediates the relationship between independent commissioners and value creation negatively, and between litigation and value creation significantly. The results of this study provide several significant research contributions (novelty) in science that are useful for academics and practitioners. First, this study develops a more comprehensive value creation variable measurement framework by integrating financial and non-financial aspects, thus presenting a new, more comprehensive perspective in measuring company performance. Second, this study introduces a new variable called audit report late (ARLt), which integrates the concept of audit report lag and regulation on the late submission of audit reports. This variable is measured using an ordinal scale, through an approach that is rarely explored and often overlooked in previous research. This approach allows for a more in-depth analysis of company data, resulting in more accurate and relevant findings in identifying factors that influence audit report lags. Third, this study introduces the audit report late theory which offers a new perspective in agency theory. This theory emphasises how auditors utilise audit duration as a strategic move to improve financial statement accuracy, protect shareholder interests, and manage litigation risk. This approach shifts the traditional focus from internal factors, such as audit fees, to more complex external factors, such as litigation, that influence audit quality and value creation. Fourth, this research model explores the relationship of litigation to audit report late as well as the relationship of litigation to value creation in Indonesia, an area that has received limited attention from previous researchers who have focused on the concept of conservatism (litigation risk). This study makes a significant contribution by presenting empirical evidence that is still rarely studied, enriching the understanding of how litigation affects audit report late and how litigation affects value creation, and opening up opportunities for further research in the fields of auditing, financial reporting, and corporate litigation, thereby broadening perspectives in the study of audit and corporate dynamics. This novelty also strengthens the role of agency theory, especially in the context of how audit fees, corporate governance mechanisms (independent commissioners, independent audit committees) and litigation can affect audit report late and value creation. This research not only deepens, but also extends the theoretical and practical foundations in auditing and corporate governance, providing new insights in understanding the dynamics between these factors in the context of Indonesian companies. date: 2025 type: Thesis type: NonPeerReviewed format: text language: en identifier: https://eprints.untirta.ac.id/47610/19/NAWANG%20KALBUANA_7783220004_FULL_TEXT.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47610/2/NAWANG%20KALBUANA_7783220004_02.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47610/3/NAWANG%20KALBUANA_7783220004_03.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47610/4/NAWANG%20KALBUANA_7783220004_04.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47610/5/NAWANG%20KALBUANA_7783220004_05.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47610/21/NAWANG%20KALBUANA_7783220004_LAMP.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47610/22/NAWANG%20KALBUANA_7783220004_REFF.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47610/26/NAWANG%20KALBUANA_7783220004_01.pdf identifier: KALBUANA, NAWANG (2025) PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION. Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.