relation: https://eprints.untirta.ac.id/49679/ title: PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN KONSENTRASI KEPEMILIKAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia tahun 2021-2023) creator: Tumanggor, Dahlia subject: HF5601 Accounting description: This study aims to determine the effect of company size, leverage, audit committee on audit report lag with ownership concentration as a moderating variable. The research object used in this study is a consumer cyclicals company that is listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This research is a type of quantitative research with multiple linear regression models and moderated regression analysis (MRA). In selecting the sample, this study used a purposive sampling method so that a sample that met the criteria was obtained for 54 companies. This study uses secondary data based on the financial statements of consumer cyclicals companies obtained from the Indonesia Stock Exchange website and the company's official website. Data processing is carried out using the SPSS 25 application program. The results of the study simultaneously show that together the variables of company size, leverage, audit committee have an effect on audit report lag. Partial research results show that company size has a positive effect on audit report lag, leverage has no effect on audit report lag, and the audit committee has a negative effect on audit report lag. Meanwhile, the moderated regression analysis (MRA) test shows that the ownership concentration variable cannot moderate the effect of company size and leverage on audit report lag, but the ownership concentration variable can moderate by strengthening the effect of audit committee on audit report lag. date: 2025 type: Thesis type: NonPeerReviewed format: text language: id identifier: https://eprints.untirta.ac.id/49679/1/Dahlia%20Tumanggor_5552210126_Fulltext.pdf format: text language: en identifier: https://eprints.untirta.ac.id/49679/3/Dahlia%20Tumanggor_5552210126_01.pdf format: text language: en identifier: https://eprints.untirta.ac.id/49679/4/Dahlia%20Tumanggor_5552210126_02.pdf format: text language: en identifier: https://eprints.untirta.ac.id/49679/5/Dahlia%20Tumanggor_5552210126_03.pdf format: text language: en identifier: https://eprints.untirta.ac.id/49679/6/Dahlia%20Tumanggor_5552210126_04.pdf format: text language: en identifier: https://eprints.untirta.ac.id/49679/7/Dahlia%20Tumanggor_5552210126_Ref.pdf format: text language: en identifier: https://eprints.untirta.ac.id/49679/8/Dahlia%20Tumanggor_5552210126_Lamp.pdf format: text language: en identifier: https://eprints.untirta.ac.id/49679/9/Dahlia%20Tumanggor_5552210126_05.pdf identifier: Tumanggor, Dahlia (2025) PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN KONSENTRASI KEPEMILIKAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia tahun 2021-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.