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All Journal Krisna: Kumpulan Riset Akuntansi
Dewi, Rai Ayu Santika Puspa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Audit Committee and Audit Delay Dewi, Rai Ayu Santika Puspa; Sunarsih, Ni Made; Rustiarini, Ni Wayan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.139-149

Abstract

Every public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay. Audit committee characteristics are reviewed from 5 variables, namely member size, educational background, gender, meeting number, and tenure on audit delay. The study was conducted at manufacturing companies listed on the Indonesian Stock Exchange for three years, namely 2019-2021. The analysis technique uses multiple linear regression. The results of statistical tests found that the number of audit committees and female audit committees was proven to reduce audit delays. However, educational background in accounting and business, number of meetings, and tenure do not affect audit delay.
Co-Authors Ni Made Sunarsih Ni Wayan Rustiarini