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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 6, November 2014, Hlm. 105-118

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG

RINTAR H.E. NAPITUPULU

STIE Trisakti
rintar@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG

ABSTRACT:

Audit report lag is generally defined as the length of time from company’s financial year-end to the date of the independent auditor’s report. The aim of this research is to find out empirical evidence of some determinants of audit report lag. There are eight factors that is firm size, current year income (loss), audit opinion, size of Public Accountant Firm, debt proportion, profitability, age of the company, and audit committee size. The research used 261 companies listed in Indonesia Stock Exchange for period 2009 until 2011. Sample selected based on purposive sampling method. The hypotheses proposed were tested by multiple linier regression models. The result shows that current year income (loss), audit opinion, profitability have influence to audit report lag. On the other hand, firm size, size of Public Accountant Firm, debt proportion, age of the company, and audit committee size have no influence to audit report lag.

Keyword :Audit Report Lag, Firm Size, Current Year Income (Loss), Audit Opinion, Size of Public Accountant Firm, Debt Proportion, Profitability, Age of The Company, and Audit Committee Size
 
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