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Audit committee characteristics and audit report lag: evidence from Indonesian energy industry

This research studies the relationship of AC business and economics background, AC chair tenure and AC overlap with Audit Report Lag (ARL). This research will be conducted on 43 sample energy companies in Indonesia that has been listed in the IDX during the 4-year period of 2016-2019. This research will use GRETL software for data analysis technique.
Differing results have been found in this research. AC business and economics background and AC overlap have been found to have significant relationship towards the ARL. Meanwhile, the author found no correlation between AC chair tenure and ARL.

Creator(s)
  • (D12180016) MONIKA YOVELA SOESILO
Contributor(s)
  • Saarce Elsye Hatane → Advisor 1
  • Josua Tarigan → Examination Committee 1
  • Prof. Dr. Tristan Nguyen, LL.M. → Examination Committee 2
Publisher
Universitas Kristen Petra; 2022
Language
English
Category
s1 – Undergraduate Thesis
Sub Category
Skripsi/Undergraduate Thesis
Source
Undergraduate Thesis No. 32011790/AKT/2022; Monika Yovela Soesilo (D12180016)
Subject(s)
  • AUDITED FINANCIAL STATEMENTS
  • AUDITING
  • AUDITORS
File(s)

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