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

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.

	Text (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) 22108040059_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf - Published Version Download (11MB)
	Text (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) 22108040059_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf - Published Version Restricted to Registered users only Download (17MB) | Request a copy

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.

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