The occurrence of audit delay is related to the characteristics committee which reflected in various indicators. This study aims analyze effect consisting Audit Committee Chair with accounting expertise, non-accounting Independence Committee, Size and Meetings on late reporting reports. audited financial statements for companies listed IDX 2017-2021. sampling technique used purposive a total 1,...

This study aims to examine the influence of board directors and audit committee characteristic on fees. The independent variables were size directors, independence women committee, financial expertise diligence committee. research population includes sector companies listed Indonesia Stock Exchange in 2017-2021. sample consists 208 observations which determined through purposive sampling. Data ...

The role of audit risk and effort as mediating variable between women in committee fee has rarely been investigated using Indonesia data. Therefore, this study develops complex relationship model services companies from 2016-2018 periods. final sample is 88 due to not all disclose their the result indicates that there no direct effect on fee, effort. In addition, significantly influences but fo...