<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_46731" 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="2026-08-21T23:44:03Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46731_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Karakteristik Auditor dan Kompleksitas Operasi Perusahaan terhadap Audit Report Lag: Studi Empiris pada Perusahaan Properti yang Terdaftar di Bursa Efek &#13;
Indonesia (BEI) Tahun 2020-2023</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Monica</mods:namePart><mods:namePart type="family">Audi</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk menguji pengaruh karakteristik auditor yang meliputi gender auditor, reputasi auditor dan audit tenure, serta kompleksitas operasi perusahaan terhadap audit report lag pada perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Penelitian ini didasarkan pada teori atribusi. Pendekatan yang digunakan adalah kuantitatif dengan teknik purposive sampling, sehingga diperoleh 232 observasi dari 58 perusahaan properti. Analisis data dilakukan dengan regresi linier berganda menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa gender auditor dan kompleksitas operasi perusahaan berpengaruh signifikan dan positif terhadap audit report lag, reputasi auditor tidak berpengaruh terhadap audit report lag, dan audit tenure berpengaruh signifikan dan negatif terhadap audit report lag.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025</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_46731"><mets:rightsMD ID="rights_eprint_46731_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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