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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 6, November 2014, Hlm. 12-20

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN NONKEUANGAN DI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

RIKI SANJAYA

STIE Trisakti
riki@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN NONKEUANGAN DI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this research is to identify the influence of audit report lag on public companies listed in Indonesia Stock Exchange. Audit report lag is the time difference between financial statements and auditing opinion date indicates the amount of time needed in auditing settlement period. The variables being examined were firm size, industry classification, current year income (loss), audit opinion, size of public accountant firms, debt proportion, and profitability. Sample are selected by uses purposive sampling method. The total sample was 861nonfinancial companies listed in Indonesia Stock Exchange with period from 2009 until 2011. Data were analyzed by using multiple regression. The result of the analysis indicated that audit opinion andcurrent year income (loss)have significant effect on audit report lag. The result of the analysis also indicated that firm size, industry classification, size of public accountant firms, debt proportion, and profitability have no significant effect on audit report lag.

Keyword :Audit Report Lag, Firm Size, Industry Classification, Current Year Income (loss), Audit Opinion, Size of Public Accountant Firms, Debt Proportion, and Profitability
 
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