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All Journal Jurnal Akuntansi dan Keuangan JAKPI Journal of International Accounting, Taxation and Information Systems
Antar MT Sianturi
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : JAKPI

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LOCAL GOVERNMENT: EXAMINING FACTORS AFFECTING AUDIT REPORT LAG Sianturi, Antar MT; Siahaan, Magda
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4838

Abstract

Audit report lag, especially in local governments, needs to be studied in depth regarding the causes of its occurrence. The purpose of this study is to examine the direct influence of opinion, audit findings, educational background, professional skills, and continuing professional education on audit report lag in local governments. The population of the study was the audit report of local governments, with a purposive sampling technique of 535 local governments' Financial Reports from a total population of 539 local governments or 99.26%. After being analyzed using SPPS, the results of this study showed that opinion, educational background, and continuing professional education had a positive effect. In contrast, audit findings and professional skills did not significantly affect audit reporting delays.
Co-Authors Ersyafdi, Ilham Ramadhan Ikhsan, Alexander Pradipta, Arya Siahaan, Magda