Audit Report Lag Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

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.

Pengaruh Struktur Kepemilikan, Umur Perusahaan, Komite Audit, Dewan Komisaris Terhadap Audit Lag

“…Menurut (Lekok & Rusly, 2020) Tujuan audit ialah guna memberikan pendapat tentang apakah laporan keuangan klien telah disusun sesuai dengan standar akuntansi yang diakui secara luas dalam setiap cara yang signifikan. Efektivitas pekerjaan auditor sangat menentukan kemampuan perusahaan dalam menerbitkan laporan keuangan kepada public (audit report lag).…”

Analisis Faktor Internal dan Eksternal yang Mempengaruhi Audit Report Lag

“…Riset ini searah dengan riset Siahaan et al, (2019), Lekok & Rusly (2020), Kusin & Kadri (2020), dan Putri et al, (2021). Namun berlawanan dengan riset Raweh (2019), ukuran komite audit berpengaruh positif terhadap audit report lag.…”