Peran Auditor Switching dalam Memoderasi Pengaruh Board Characteristic dan Auditor Reputation terhadap Audit Report Lag

Mustikasari, Mustikasari (2025) Peran Auditor Switching dalam Memoderasi Pengaruh Board Characteristic dan Auditor Reputation terhadap Audit Report Lag. S1 thesis, Universitas PGRI Madiun.

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Abstract

Penelitian ini menganalisis pengaruh board characteristic (board size dan board gender diversity) serta auditor reputation terhadap audit report lag pada perusahaan sektor Consumer Non-Cyclicals di Indonesia periode 2020-2024. Menggunakan data sekunder dari laporan keuangan, analisis regresi linier berganda dan moderated regression analysis dilakukan. Hasil menunjukkan bahwa board size dan board gender diversity berpengaruh negatif signifikan terhadap audit report lag, demikian pula auditor reputation. Namun, auditor switching tidak memoderasi hubungan tersebut. Implikasi teoritis memperkaya Agency Theory, sementara implikasi praktis menyarankan perusahaan untuk mengoptimalkan struktur dewan dan pemilihan auditor guna meningkatkan efisiensi pelaporan keuangan. This study analyzes the influence of board characteristics (board size and board gender diversity) and auditor reputation on audit report lag in Consumer Non-Cyclicals sector companies in Indonesia for the period 2020-2024. Using secondary data from financial reports, multiple linear regression analysis and moderated regression analysis were conducted. The results show that board size and board gender diversity have a significant negative effect on audit report lag, as does auditor reputation. However, auditor switching does not moderate this relationship. The theoretical implications enrich Agency Theory, while the practical implications suggest that companies should optimize their board structure and auditor selection to improve financial reporting efficiency.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Keywords: Board Size; Board Gender Diversity; Auditor Reputation Audit report lag; Auditor Switching
Subjects:	A Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MUSTIKASAR MUSTIKASARI MUSTIKASARI
Date Deposited:	17 Oct 2025 03:47
Last Modified:	17 Oct 2025 03:48
URI:	http://eprint.unipma.ac.id/id/eprint/5631

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