Articlediamond2020

Influencing Factors of Audit Report Lag: Evidence from Indonesia

Zaky Machmuddah · Adhin Fauziah Iriani · St. Dwiarso Utomo

18 citations0/0 files storedAcademic Journal of Interdisciplinary Studies

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

Abstract

This study intends to reveal the influence of firm size, profitability, solvability, and size of the public accounting firm on audit report lag (ARL). The object of this research is mining firms listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. Samples were chosen by purposive sampling method, uses secondary data with 96 samples, and applies multiple linear regression for data analysis. The finding of this research indicates that the solvability and size of public accounting firms influence the ARL. However, firms' size and profitability don't influence the ARL. The implication of the finding is issuers should pay attention to factors that affect ARL so that issuers are not subject to sanctions due to delays in the submission of audit reports from Financial Services Authority (OJK).

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References

1979Fundamentals of Financial Management.1999A socio‐economic theory of regulatory compliance 1975The Timeliness of the Australian Annual Report 2011An Empirical Analysis of Audit Delays and Timeliness of Corporate Financial Reporting in Kuwait 2012Determinants of Audit Delay in Nigerian Companies: Empirical Evidence 2014Finding determinants of audit delay by pooled OLS regression analysis 2015Corporate Attributes and Audit Delay in Emerging Markets: Empirical Evidence from Nigeria

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