Board Independence, Audit Committee Characteristics, and Sharia Supervisory Board on Audit Report Lag

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This study aims to empirically examine the effect of board independence, audit committee size, audit committee expertise, audit committee meetings and sharia supervisory board on audit report lag. The object of research includes Islamic banking, including Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) listed on the Financial Services Authority (OJK) during the period 2019-2023. The sample determination was carried out through a purposive sampling technique, resulting in 130 samples that met the research criteria. Data analysis was performed using logistic regression. The research findings reveal that board independence, audit committee size, and the existence of a sharia supervisory board have a significant negative effect on audit report lag. In contrast, audit committee size and audit committee expertise do not have a significant effect. The novelty of this research lies in the use of DPS variables and the type of measurement due to the Indonesia Stock Exchange (IDX) policy that extends the deadline for submitting financial reports. This research provides an understanding of the factors that have the potential to accelerate audit completion and reduce audit report lag.