Factors that Influence the Audit Report Lag Among Non-Financial Companies in Indonesia Stock Exchange

Abstract

Audit report lag is an indication that there is a problem in the financial statement. This study aimed to reveal some factors that can influence the audit report lag among non-financial companies listed in the Indonesia Stock Exchange (IDX). These factors include company size, company profit, solvency, public accounting firm size, independent board of commissioners, board of commissioner size, ownership concentration, independent audit committee, audit committee competency, and audit committee size. This research states that company size, company profit, solvency, board of commissioner size, ownership concentration, and audit committee size affect the audit report lag. Meanwhile, public accounting firm size, independent board of commissioners, independent audit committee, and the competence of audit committee are known to have no effect on audit report lag. In this study, solvency is known to have a positive effect on audit report lag, while company size, company profits, board of commissioner size, ownership concentration, and audit committee size negatively affect audit report lag.

Analisis Pengaruh Karakteristik Perusahaan Terhadap Audit Report Lag Tahun 2019-2020

“…Adanya kondisi keuangan buruk dimiliki perusahaan dapat diindikasikan sebagai resiko keuangan yang tinggi, sebab itu auditor perlu berhati-hati dalam menjalankan proses auditnya. Pernyataan ini sesuai dengan penelitian Yusnia & Kanti (2021); Al-Faruqi (2020) yang menyatakan bahwa secara positif solvabilitas dapat mempengaruhi audit report lag dengan signifikan. Adapun kontra yang dinyatakan oleh Zakaria et al (2018) bahwa solvabilitas tidak mampu mempengaruhi audit report lag.…”

“…Hasil temuan ini juga memiliki hasil yang serupa dari temuan Tannuka (2019); Debbianita et al(2018); Jura & Tewu (2021) yaitu audit report lag tidak terpengaruh oleh solvabilitas. Tetapi, temuan ini kontra dengan temuan dari Al-Faruqi (2020); Yusnia & Kanti (2021) yang menyatakan solvabilitas dapat mempengaruhi audit report lag. H4: Kompleksitas perusahaan mampu mempengaruhi audit report lag.…”