@thesis{thesis,
		author={Hamdan  Ahmad},
		title ={Pengaruh Good Corporate Governance Terhadap Audit Report Lag Pada Perusahaan Sektor Consumer Non Cyclical Yang Terdaftar Di Bei},
		year={2023},
		url={http://eprints.perbanas.ac.id/11213/},
		abstract={This study aims to determine the effect of independent commissioners, audit committees, institutional ownership, and managerial ownership on audit report lag. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used purposive sampling and obtained as many as 80 samples. Data analysis was performed using the SPSS 24 test tool by testing descriptive statistics, normality test, heteroscedasticity test, multicollinearity, autocorrelation, F test, R2 test, and t test. The results of this study state that the independent board of commissioners, institutional ownership, and managerial ownership variables have an effect on audit report lag. While the audit committee variable has no effect on audit report lag.}
		}