FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
ABSTRACT: The purpose of this
study is to find out empirical evidence of some determinants of audit report
lag. Audit report lag is important issue because it can affect the timeliness
of accounting information releases that used by internal and external user for their
decision making. There are six factors that is total asset, industry
classification, current year income (loss), audit opinion, size of Public
Accountant Firm and debt proportion. The research used 128 companies listed in
Indonesia Stock Exchange for period 2003 till 2009. The hypotheses proposed
were tested by multiple linier regression models. The result shows that
industry classification, current year income (loss), and size of Public
Accountant Firms have influence to audit report lag. On the other hand, total
assets, audit opinion, and debt proportion have no influence to audit report
lag.
Keywords: Audit report lag,
total assets, industry classification, current year income (loss), audit
opinion, size of Public Accountant Firms, and debt proportion
Penulis: Meylisa Januar
Iskandar dan Estralita Trisnawati
Kode Jurnal: jpakuntansidd1000072
