Articlediamond2016

PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI AUDITOR, DAN PERGANTIAN AUDITOR TERHADAP AUDIT REPORT LAG

Ni Made Shinta Widhiasari · I Ketut Budiartha

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

Audit report lag is the time span of audit settlements from company's closing date to the date that is listed in the audit report. Bapepam requires each of go public companies to publish its annual report no later than four months after the fiscal year ends. The aim of this study was to determine the effect of company’s age, size of company, the reputation of the auditors, and auditor switching to audit report lag in manufacturing companies listed on the Indonesia Stock Exchange during the period of 2012-2014. As many as 102 samples were obtained through purposive sampling technique. The data analysis technique used was MRA. The results suggested that the company’s age gave positive and significant effect to the audit report lag, while company size, auditor's reputation, and auditor switching didn’t affect the auditor's audit report lag.

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2021Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia 2017PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN AUDITOR INTERNAL TERHADAP AUDIT DELAY 2021Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange)2021AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2023THE EFFECT OF AUDITOR SWITCHING AND PROFITABILITY ON AUDIT REPORT LAG WITH THE AUDIT COMMITTEE AS A MODERATING VARIABLE 2019PENGARUH UKURAN PERUSAHAAN, LABA PERUSAHAAN, SOLVABILITAS, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2017)2020ANALISIS PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT REPORT LAG 2021Pengaruh Kompleksitas Operasi Perusahaan, Umur Perusahaan dan Opini Auditor Terhadap Ketepatwaktuan Laporan Audit

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