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Ni Luh Putu Ita Nopayanti
Universitas Udayana
Economics, Econometrics & Finance

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Audit Report Lag Memediasi Pengaruh Financial Distress dan GCG pada Ketepatan Waktu Publikasi Laporan Keuangan Ni Luh Putu Ita Nopayanti; Dodik Ariyanto
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p24

Abstract

Go pubic companies are required to submit audited financial statements in a timely manner. Internal factors of the company and the independent auditor may affect the timeliness of financial statement publication. The purpose of this study is to obtain empirical evidence of the influence of financial distress and GCG on the timeliness of financial statement publication, with audit report lag as intervening variable. Samples are taken about 45 samples with purposive sampling method. Data was collected by non participant observation method. Data analysis technique using path analysis. The results showed that financial distress positively affect the audit report lag. GCG has a negative effect on audit report lag. Financial distress and GCG have no effect on the timeliness of financial statement publication. Financial distress and GCG affect the timeliness of financial statement publication through audit report lag. Keywords: Timeliness of financial statement publication, financial distress, GCG, dan audit report lag
Co-Authors DODIK ARIYANTO