FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA EMITEN INDUSTRI KEUANGAN DI BEI)
Abstract: The timeliness of
annual reports depend on the timeliness of auditor’s performance. The more
timeline of publishing annual reports, more benefit can be delivered. This
research investigates the factors influencing audit report lag in Indonesia.
Sample of the research comprises 42 companies listed in Indonesian Stock
Exchange during the year of 2010. The audit report lag for each sample
companies ranged from a minimum interval of 25 days to a maximum interval of
129 days and 72 days in the average. Five hypotheses relating audit report lag
to company size, profitability, leverage, auditor size, and audit opinion are
tested in the research. The results of multiple linear regression support the
alternate hypotheses put before except for the company size and leverage.
Penulis: Ja’far Aziz Hariza, Nining
Ika Wahyuni, Siti Maria Wardayati
Kode Jurnal: jpakuntansidd120426
