eprintid: 75583
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/55/83
datestamp: 2026-02-13 02:45:13
lastmod: 2026-02-13 02:45:13
status_changed: 2026-02-13 02:45:13
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Nafisya Witri Nurannisa, NIM.: 22108040059
title: DAMPAK KEBERADAAN PEREMPUAN PADA POSISI DIREKTUR KEUANGAN, AUDIT TENURE, AUDIT FEE, DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG (ARL) DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Direktur Keuangan Perempuan, Tenure Akuntan Publik, Tenure Kantor Akuntan Publik, Audit Fee, Kualitas Audit, Audit Report Lag, Komite Audit
note: Sofyan Hadinata, S.E., M.Sc., Ak., CA.
abstract: This study aims to examine the effect of the presence of women in the position of finance director, public accountant tenure, public accounting firm tenure, audit fee, and audit quality on Audit Report Lag (ARL), with the audit committee serving as a moderating variable. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. Using a purposive sampling technique, a total of 495 observations were obtained. The findings indicate that the presence of women as Finance Directors, while public accountant tenure, public accounting firm tenure, audit fee, and audit quality do not have an effect on audit report lag. Furthermore, the audit committee functions as a pure moderator, as it only moderates the relationship between audit fee and audit report lag without acting as an independent variable.
date: 2026-01-15
date_type: published
pages: 183
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Nafisya Witri Nurannisa, NIM.: 22108040059  (2026) DAMPAK KEBERADAAN PEREMPUAN PADA POSISI DIREKTUR KEUANGAN, AUDIT TENURE, AUDIT FEE, DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG (ARL) DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/75583/1/22108040059_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/75583/2/22108040059_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf