JURNAL BISNIS DAN AKUNTANSI
FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP JANGKA WAKTU PELAPORAN AUDIT (AUDIT REPORT LAG) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
The purpose of this study is to examine the influence of factors such as total asset, industry classification, current year gains or loses, audit opinion, size of the public accountant firm, solvability, composition of the audit committee and composition of the board of directors to the relationship of audit report lag. Audit report lag is measured by the number of days elapsing between the end of the fiscal year of the company to the the audit report date. Objects of this study are 428 listed companies in Indonesia Stock Exchange during four years period from 2008 to 2011. There are 166 firms selected as samples by purposive sampling method. The analyzing proccess of hypotheses using multiple linear regression models. The result of this study shows that audit report lag for these listed companies in Indonesia ranges from 12 days to 309 days for the four years period. The other result of this study shows that industry classification,current year gains or losses, audit opinion and the composition of the boards of directors affect the length of the finalization of audit report, while total asset, size of the public accountant firm, solvability and the composition of the audit committee not affect the length of the finalization of audit report lag. This finding is recommended for the investors to be more aware of the financial statement publication.Keyword :Audit Report Lag, Total Asset, Industry Classification, Current Year Gains or Loses, Audit Opinion, Size of the Public Accountant Firm, Solvability, Composition of The Audit Committee and Composition of the Boards of Directors.