The Influence of Audit Committee Gender and Audit Tenure on Audit Report Lag By Adopting Information Technology as a Moderator

Camelia Camelia; Napisah Napisah

doi:10.55681/economina.v5i9.3993

Authors

Camelia Universitas Pamulang, Indonesia
Napisah Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i9.3993

Keywords:

Audit Report Lag, Gender Komite Audit, Audit Tenure, Adopsi Teknologi Informasi

Abstract

This study aims to analyze the effect of Audit Committee Gender and Audit Tenure on Audit Report Lag, with Information Technology Adoption as a moderator. The research method used is a quantitative associative approach with the research object being companies in the healthcare sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with a population of 34 companies and a selected sample of 19 companies based on specific criteria. Data analysis in this study utilized descriptive statistical analysis, panel data regression model estimation, classical assumption testing, hypothesis testing, multiple linear regression analysis, and moderated regression analysis (MRA). The tools used for calculations were Microsoft Excel 2019, and E-Views 12 was used for data processing. The results of this study indicate that simultaneously, Audit Committee Gender and Audit Tenure affect Audit Report Lag. Partially, the Gender of the Audit Committee does not effect Audit Report Lag, while Audit Tenure has a effect on Audit Report Lag. Additionally, the moderation variable test shows that Information Technology Adoption does not moderate the effect of Audit Committee Gender on Audit Report Lag. However, Information Technology Adoption does moderate the effect of Audit Tenure on Audit Report Lag.

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