PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP AUDIT REPORT LAG SERTA PERBEDAANNYA SELAMA PANDEMI DAN PASCA PANDEMI COVID-19 PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2019-2023

YANI, KHAIRUNISA RAHMA and Aspahani, Aspahani (2025) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP AUDIT REPORT LAG SERTA PERBEDAANNYA SELAMA PANDEMI DAN PASCA PANDEMI COVID-19 PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2019-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study examines the influence of audit committee characteristics on audit report lag (ARL) and its differences during and after the COVID-19 pandemic in mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research employs a quantitative approach using secondary data sourced from annual and financial reports. The population consists of mining companies listed on the IDX, with a purposive sampling technique applied to select 18 companies that meet specific criteria, resulting in 90 firm-year observations. The study employs panel data regression analysis, with the selected model determined through the Chow test, Hausman test, and Lagrange Multiplier test. The findings reveal that audit committee experience has negative effect on ARL, while audit committee meetings, audit committee size, gender diversity does not exhibit a significant effect. Additionally, the Wilcoxon/Mann-Whitney test results indicate no statistically significant difference in ARL between the pandemic and post-pandemic periods, suggesting that firms adapted effectively to audit challenges during COVID-19. These findings highlight the critical role of audit committee characteristics in determining ARL and emphasize the stability of audit reporting timelines despite the pandemic. This research contributes to the literature on corporate governance by providing empirical evidence from Indonesia’s mining sector. Future research may explore additional factors affecting ARL, such as auditor specialization and technological adoption in auditing.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Committee, Audit Report lag, Corporate Governance, COVID-19, Mining Industry.
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Khairunisa Rahma Yani
Date Deposited:	30 Apr 2025 02:12
Last Modified:	30 Apr 2025 02:13
URI:	http://repository.unsri.ac.id/id/eprint/171120

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