Firm Size, Profitability, Leverage as Determinants of Audit Report Lag: Evidence From Indonesia

Fujianti, Lailah; Satria, Indra

doi:10.5430/ijfr.v11n2p61

Cited by 44 publications

(67 citation statements)

References 22 publications

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“…higher the leverage lower would be the time interval of audit report lag of the sample banks. The result of the study consistent with studies of Khasharmeh and Aljifri (2010) and Fujianti and Satria (2020). Whereas the study results contrary with the studies of Lee and Jahng (2008), Ahmed and Hossain, (2010), Mazkiyani and Handoyo (2017), and Habib, Bhuiyan, Huang and Miah (2019).…”

Section: Correlation Analysissupporting

confidence: 87%

“…However, the leverage amount high intuitions have taken lower the time for audit, which is reverse relation each. The previous study on supported were Khasharmeh and Aljifri (2010) and Fujianti and Satria (2020). Hence, the study also expected negative relation to each other's.…”

Section: Leveragementioning

confidence: 62%

“…The result shows that the profitability and size of KAP have a significant effect on Audit Report Lag whereas company size, solvency and liquidity have no significant effect on Audit Report Lag. Fujianti and Satria (2020) have examined the factors that influence audit report lag of 91 manufacturing companies in Indonesia of two year the period (2015 and 2016). The factors were company size, profitability and corporate leverage.…”

Section: Literature Reviewmentioning

confidence: 99%

“…,Afify (2009),Khasharmeh and Aljifri (2010),Ahmed and Hossain, (2010),Dibia and Onwuchekwa (2013), Apadore and Noor (2013), Hashim (2017), Habib, Bhuiyan, Huang and Miah (2019),Fujianti and Satria (2020), and Ustman (2020). The previous study have positive direction were El-Bannany (2008), Al-Ghanem and Hegazy (2011), andTannuka (2018).…”

mentioning

confidence: 99%

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Determinants of Audit Report Lag of Commercial Banks in Nepal

Bhattarai¹

2020

IJBM

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The purpose of the study to analyzed the determinants of audit report lag of commercial banks in Nepal. The secondary balance panel data of seven commercial banks for the period of 2013/2014 to 2017/ 2018, latest five years fresh data for the analysis. The sample have been choice from the convenience sampling technique. The descriptive statistics, correlational and casual comparative research design has been employed. The study has been selected audit report lag as dependent variable and return of total assets (ROA), leverage, size of bank, size of board, and bank age as independent variables. The result has been analysis by three different models like Pooled OLS, Fixed Effects and Random Effects Model with the help of Gretl Statistical Software version 1.9.4. The result of Poled OLS and Random Effects Model has appropriate of this cases. In the Fixed Effects Model has not prediction of statically because there is not any variable significant. The study found that leverage and board size are the determinants of audit report lag in the Nepalese commercial banks perspectives. The study also found that the minimum 18 days to maximum 242 days lag of audit report of sample banks. The study concluded that leverage and board size have major determinants of audit report lag in Nepalese samples banks perspectives.

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Section: Correlation Analysissupporting

confidence: 87%

Section: Leveragementioning

confidence: 62%

Section: Literature Reviewmentioning

confidence: 99%

mentioning

confidence: 99%

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Determinants of Audit Report Lag of Commercial Banks in Nepal

Bhattarai¹

2020

IJBM

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“…The objective is to gain legitimacy and increase public confidence in the financial statement presented to the public (Fujianti & Satria, 2020).…”

Section: Introductionmentioning

confidence: 99%

Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange)

Jura

Tewu

2021

ijbs

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The objective of this research is to determine whether Company Size, Company Age, Debt to Equity (DER), Return on Assets (ROA), Audit Opinion, and Auditor Reputation have a significant effect on Audit Report Lag. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 to 2019. The study used 93 companies as samples, a total of 490 samples as a whole. The data analysis technique used is multiple linear analysis and the results obtained are that the DER variable has a significant positive effect, while ROA and Audit Opinion have a negative effect on the audit report lag. The variables of company size and auditor reputation do not have a significant effect, while the variable of company age has a significant positive result but is contrary to the initial expectations.

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