Pengaruh Auditor Workload, Kompleksitas Operasi Perusahaan, Gender Komite Audit, dan Reputasi Kantor Akuntan Publik Terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Pertambangan

Authors

  • Vebi Putri Utami Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Budi Luhur, Indonesia
  • Puspita Rani Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Budi Luhur, Indonesia

Keywords:

Auditor Workload; Company Operation Complexity; Audit Committee Gender; Public Accountant Firm Reputation; Audit Report Lag

Abstract

This study aims to analyze the effect of the auditor's workload, the size of the company's operations, the gender of the audit committee, and the reputation of the public accounting firm on audit report lag in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling method use is purposive sampling. The number of 41 companies was determined as a sample. This analytical method uses multiple linear regression analysis using SPSS 23 software. The results of this study partially show that the company's operating variables have a positive effect on audit report lag, the reputation of the public accounting firm has a negative effect on audit report lag, while the auditor's workload and variable of gender in the audit committee has no effect on audit report lag.

Author Biographies

Vebi Putri Utami, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Budi Luhur, Indonesia

Mahasiswa Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Budi Luhur, Indonesia

Puspita Rani, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Budi Luhur, Indonesia

Dosen Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Budi Luhur, Indonesia

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Published

2024-10-29

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Section

Articles