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All Journal Jurnal Manajemen Terapan dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Sains Sosio Humaniora Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Indonesian Journal of Business Analytics (IJBA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Open Access DRIVERset Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR)
Friyani, Rita
Universitas Jambi
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Journal : Indonesian Journal of Business Analytics (IJBA)

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Gender-Diverse Audit Committees, Size of Public Accounting Firms, and Audit Opinions on Stock Prices Mediated by Audit Report Lag Zalisman Rahmadan; Yuliusman; Rita Friyani; Achmad Hizazi; Muhammad Gowon
Indonesian Journal of Business Analytics Vol. 3 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i4.5204

Abstract

This research examines and assesses the connection between gender-diverse audit committees, the size of public accounting firms, and audit opinions on stock price mediated by audit report lag. The research topic explored energy companies listed on the Indonesian stock exchange (IDX). Fifty-four data from three years of observation were included The research sample was selected with a purposive sampling technique, following three particular criteria. Data were analyzed using PLS-SEM analysis. Data processed using SmartPLS 3.2.9 application. The results of the tests showed that results were Gender-diverse audit committees did not affect Audit Report Lag. In contrast, the size of the public accounting firm and audit opinion affected the audit report lag. Gender-diverse audit committees had no direct and indirect effect on stock prices. In contrast, the public accounting firm's size and audit opinion affect stock prices directly and indirectly, and audit report lag affects stock prices.
Co-Authors Achmad Hizazi Afrizal Afrizal Afrizal Anissa Wulan D Bambang Gunawan S Dewi Fitriyani Edy Arisondha Enggar Diah Puspa Arum Erni Achmad Fredy Olimsar Haryadi Haryadi Indah Wahyuningsih Muhammad Gowon Netty Herawaty Novita Ekasari Novita Ekasari Dearmi Artis Nurhayani Nurhayani Rafika Gina Setiawan Riski Hernando Rosmeli Rosmeli Soedjatmiko Wahyuningsih, Indah Wira Lestari Wiralestari, Wiralestari Yudi Yudi Yuliana Yuliana Yuliusman Zalisman Rahmadan