This main focus of this study is to analysis the effect of the company ownership and company growth on audit report lag. The target sample of this study consists of companies listed in Indonesian Stock Exchange (IDX) during 2014-2018. This study using purposive sampling method to collected data. There are 428 companies that required and proceed with panel regression to analyze the effect of independent variable on dependen variable. The result however show that only foreign ownership has significant impact on audit report lag, but managerial ownership, institutional ownership, company growth, and ownership concentration has insignificant impact on audir report lag.

Published by Universitas Internasional Batam
Journal Name Global Financial Accounting Journal
Contact Phone+6282386925350
Contact Name Arasy Ghazali Akbar
Contact Email arasy@uib.ac.id
Location Kota batam, Kepulauan riau INDONESIA
Website gfa| http://journal.uib.ac.id/index.php/gfa|
ISSN ISSN : -, EISSN : 2655836X, DOI : -,
Core Subject Economy,
Meta Subject Economics, Econometrics & Finance,
Meta DescGlobal Financial Accounting Journal is a journal of research in accounting and finance which is published by Departement of Acounting, Batam International University regularly. This journal is published twice a year. The publication of this journal is intended to publish writings in accounting and finance that have contributed to the development of science, profession and accounting practice in Indonesia and International. The field study of this journal are accounting & finance, management accounting, auditing, taxation, accounting information systems and capital markets. Global Financial Accounting Journal contributing to accounting and financial insight academics, practitioners, researchers, students, and others who is interested with the development of profession and accounting practices in Indonesia. Global Financial Accounting Journal receives writing from various writers.
PenulisSebriwahyuni, Raja Andiani , Kurniawan, Bagas
Publisher ArticleFaculty of Economics, Universitas Internasional Batam
Subtitle Article Global Financial Accounting Journal Vol 4 No 1 (2020)
Scholar Googlehttp://scholar.google.com/scholar?q=%2Bintitle%3A&…
View Articlehttp://journal.uib.ac.id/index…
DOIhttps://doi.org/10.37253/gfa.v4i1.7…
DOI Number DOI: 10.37253/gfa.v4i1.766
Download Article [1] http://journal.uib.ac.id/index.php/gfa/a…
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