Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Nurlisa Afriliana
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH GENDER CHIEF EXECUTIVE OFFICER (CEO), FINANCIAL EXPERTISE CEO, GENDER KOMITE AUDIT, FINANCIAL EXPERTISE KOMITE AUDIT DAN UKURAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 Nurlisa Afriliana; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the impact of chief executive officer (CEO) gender, CEO financial expertise, audit committee gender, audit committee financial expertise, and audit committee size on audit delay. The population in this research are the manufacturing companies listed in Indonesia Stock Exchange for period of 2015-2017. The samples in this research study using purposive sampling method, which the number of observations are 39 studies. The technique of data analysis is using multiple linear regression analysis.The result of this research show that CEO gender, CEO financial expertise, audit committee gender, audit committee financial expertise, and audit committee size have affect on audit delay. Partially the research show that (1) CEO gender has an effect on audit delay, (2) the CEO's financial expertise has an effect on the audit delay, (3) the gender audit committee has no effect on audit delay, (4) the financial expertise of the audit committee has no effect on the audit delay, (5) the size of the audit committee influences audit delay.
Co-Authors Nita Erika Ariani