Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi TSM
Dhea Mifta Hadi
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KOMITE AUDIT DAN AUDITOR SPESIALISASI INDUSTRI TERHADAP AUDIT REPORT LAG Dhea Mifta Hadi; Ade Hanifa Putri
E-Jurnal Akuntansi TSM Vol. 6 No. 3 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i3.3336

Abstract

This study aims to empirically examine the effect of audit Committee Size, Audit Committee Expertise, Audit Committee Meeting Frequency, Auditor Industry Specialization, Auditor Reputation, Audit Committee Gender, Financial Condition, Company Size, And Profitability on audit report lag as measured by the difference between the closing date of the book and the date of signature of the audit report. The population in this research is manufacturing companies that listed in the Indonesia Stock Exchange (BEI) from year 2021-2023. The sample used for this research consist of 75 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 225 research data and the data analysis method in this research is used multiple regression analysis. The result in this research indicated that audit committee meetings and profitability had effect to the Audit Report Lag. Other variables, namely Audit Committee Size, Audit Committee Expertise, industry specialization auditors, Auditor Reputation, Audit Committee Gender, Financial Condition, and Company Size, have no effect on audit report lag.
Co-Authors Putri, Ade Hanifa