<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" LABEL="Eprints Item" OBJID="eprint_46577" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-08-29T13:32:50Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46577_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Komite Audit, Profitabilitas dan Karakteristik Auditor terhadap Audit Report Lag: Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Yasmin Putri</mods:namePart><mods:namePart type="family">Zahra</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Tujuan penelitian ini adalah untuk menganalisis pengaruh Komite Audit, Profitabilitas, dan Karakteristik Auditor terhadap Audit Report Lag. Data yang digunakan dalam penelitian ini adalah laporan tahunan perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Metode pengambilan sampel data menggunakan metode purposive sampling berdasarkan kriteria tertentu. Berdasarkan metode tersebut diperoleh sampel sebanyak 92 perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa reputasi KAP berpengaruh terhadap audit report lag, sedangkan komite audit, profitabilitas, dan audit tenure tidak berpengaruh terhadap audit reprot lag.</mods:abstract><mods:classification authority="lcc">HB Economic Theory</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2024</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_46577"><mets:rightsMD ID="rights_eprint_46577_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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