Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia

Research Article

The Impact of Audit Committee’s Effectiveness, Gender, and Tenure on Audit Report Lag: Indonesian Evidence

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  • @INPROCEEDINGS{10.4108/eai.13-2-2019.2286077,
        author={Kayleen  Kayleen and Senny  Harindahyani},
        title={The Impact of Audit Committee’s Effectiveness, Gender, and Tenure on Audit Report Lag:  Indonesian Evidence  },
        proceedings={Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia},
        publisher={EAI},
        proceedings_a={ICBLP},
        year={2019},
        month={10},
        keywords={audit committee effectiveness audit committee gender audit committee tenure audit report lag financial condition company size type of auditor},
        doi={10.4108/eai.13-2-2019.2286077}
    }
    
  • Kayleen Kayleen
    Senny Harindahyani
    Year: 2019
    The Impact of Audit Committee’s Effectiveness, Gender, and Tenure on Audit Report Lag: Indonesian Evidence
    ICBLP
    EAI
    DOI: 10.4108/eai.13-2-2019.2286077
Kayleen Kayleen1,*, Senny Harindahyani1
  • 1: University of Surabaya
*Contact email: kayleenm97@gmail.com

Abstract

The purpose of this research is to find the effect of audit committee’s effectiveness, gender, and tenure on audit report lag for all non financial public companies listed in IDX during 2015-2017. Peraturan Otoritas Jasa Keuangan Nomor 55/POJK.04/2015 regarding Establishment and Guidelines for the Implementation of Audit Committee as the recent updated regulation is used in this research. This research employed quantitative approach using multiple linear regression with total samples of 802 companies. The result of linear regression test gives empirical evidence that audit committee’s effectiveness, gender, tenure, and together with control variables contribute significant influence on audit report lag. The result of the test shows that there is a significant negative relationship between audit committee effectiveness to audit report lag. On the contrary, the relationship between audit committee’s gender and tenure is insignificant towards audit report lag.