Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023

Kusuma, Danu Rahma Pra (2025) Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023. Tugas Akhir thesis, Fakultas Bisnis dan Humaniora.

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Abstract

ABSTRACT The Effect of Audit Committee Characteristics on Audit Report Lag in Banking Companies Listed on the Indonesia Stock Exchange for the 2021-2023 Period Danu Rahma Pra Kusuma 5200111055 This study empirically examines the influence of audit committee characteristics on audit report lag. The variables utilized in this research include audit report lag as the dependent variable and audit committee characteristics—measured by the number of audit committees, the frequency of audit committee meetings, and the gender composition of the audit committee—as independent variables. The research was conducted on banking companies listed on the Indonesia Stock Exchange from 2021 to 2023. The data type employed is secondary data, which consists of information collected from pre-existing sources. The secondary data used in this study is derived from the annual reports of banking companies. The sample comprised 132 companies, and the purposive sampling method was employed to select participants. Data analysis was performed using hypothesis testing. The findings revealed that the number of audit committees had a significant negative effect on audit report lag, while the frequency of audit committee meetings had a significant positive effect. Conversely, the gender composition of the audit committee did not exhibit a significant negative effect on audit report lag. The results indicate that an increased number of audit committees correlates with reduced audit report lag, suggesting that effective oversight by the audit committee enhances the company's management. Additionally, a higher frequency of audit committee meetings positively impacts audit report lag, indicating that productive and high-quality meetings can lead to a more efficient and timely audit process. The gender variable of the audit committee does not significantly affect audit report lag, implying that an individual's performance cannot be determined by their gender. In conclusion, to expedite the audited financial reporting process, increasing the number of audit committee members and the frequency of audit committee meetings is essential. Furthermore, this study demonstrates that the gender of its members does not influence the audit committee's performance. Future researchers are encouraged to conduct studies with a larger sample size to yield more representative findings. Keywords: Number of Audit Committees, Number of Audit Committee Meetings, Audit Committee Gender, Audit Report Lag.

Item Type:	Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Bisnis dan Humaniora > S1 Akuntansi
Depositing User:	Kaprodi S1 Akuntansi UTY
Date Deposited:	13 Oct 2025 01:47
Last Modified:	13 Oct 2025 01:47
URI:	http://eprints.uty.ac.id/id/eprint/19332

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