This study aims to determine how the influence of institutional ownership, independent commissioners,and leverage on risk management disclosures in property and real estate companies listed on the Indo-nesia Stock Exchange (IDX). In this study the explanatory method is used The sample selection methoduses purposive sampling and obtained a sample of 7 companies. The data collection technique used isthe document review method that is examining the financial statements obtained from the IndonesiaStock Exchange (IDX) website (www.idx.co.id). Data processing and analysis techniques used are ac-counting analysis, multiple linear regression analysis, classic assumption test (normality test, multicol-linearity test, heteroscedasticity test, and autocorrelation test), hypothesis testing, correlation coefficientanalysis, coefficient of determination analysis. The results showed that partially profitability variablessignificantly influence the audit report lag, this is evidenced by the significance value 0.02 < 0.05 andcomplexity do not have effect to audit report lag, this evidenced by the value-0,587 < 2,039.
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