Articlediamond2021

AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

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

Abstract

This research examines the factors that influence audit report lag. The independent variables in this research are firm size, profitability, solvability, accounting firm size, age of company, audit committee size, independent board of commissioners, and ownership concentration. Audit report lag as the dependent variable in this research. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. There are 228 data that meet the sample criteria. The samples are collected using purposive sampling method. This research is analyzed using multiple regression analysis. The result identified that firm size, profitability, age of company had influence on audit report lag. While solvability, accounting firm size, audit committee size, independent board of commissioners, and ownership concentration had no influence on audit report lag.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2014AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH 2024Otoritas Jasa Keuangan 2010FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG 2010Faktor-faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2018The Effect of Board of Directors’ Characteristics and Ownership Type on the Timeliness of Financial Reports 2016PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI AUDITOR, DAN PERGANTIAN AUDITOR TERHADAP AUDIT REPORT LAG 2018The influence of company size, company profit, solvency and CPA firm size on audit report lag

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