Karakteristik Tata Kelola Perusahaan dan Audit Report Lag: Apakah Jumlah Perempuan Ikut Mempengaruhi?

ANGELIA, YOVINA and GUNAWAN, STEPHANY GRACE and Christiawan, Yulius Jogi (2022) Karakteristik Tata Kelola Perusahaan dan Audit Report Lag: Apakah Jumlah Perempuan Ikut Mempengaruhi? In: Simposium Nasional Akuntansi XXV, 08-09-2022 - 08-09-2022, Kendari - Indonesia.

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Abstract

In Indonesian companies, most of the individuals that make up the board of commissioners and audit committee are still dominated by men. The view of gender equality at the top level in a company is still a problem. In fact, women also have certain skills, such as thoroughness and neatness that cannot be underestimated. This study aims to examine whether the number of womens representation on the audit committee, as well as the board of commissioners also strengthens or weakens the connection between the characteristics of corporate governance and audit report lag. This study hypothesizes that women have the ability to perform tasks better than men, so that it can affect audit report lag. The study was conducted on 44 companies that are part of the LQ45 index in 2022 with an observation period from 2016 to 2019. The data analysis method is Weighted Least Square (WLS). The findings of this research show that the audit committee expertise and audit report lag have a positive and significant link. There is also evidence that the number of female audit committees weakens the positive effect of audit committee expertise on audit report lag. Additionally, a negative and significant link has been successfully demonstrated between the number of female audit committees, the number of female boards, and board size on audit report lag. The amount of female boards has been shown to give a negative and significant effect on the relationship between board independence and the delay in the release of the audit report. This study failed to prove that there is a negative and significant relationship between board independence and audit report lag. It has also not been proven that the number of female boards strengthens or weakens the connection between board size and audit report lag. The findings of this research are expected to contribute to shareholders in considering the existence of females on the board of commissioners and audit committees

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