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All Journal Jurnal ULTIMA Accounting Adzkiya : Jurnal Hukum dan Ekonomi Syariah KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Jurnal Akuntansi dan Keuangan (JAK) EKONOMIKA45 Jurnal Mahasiswa Manajemen dan Akuntansi Student Scientific Creativity Journal International Journal of Asian Business and Management (IJABM) JAKBS Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora Akuntansi: Jurnal Riset Ilmu Akuntansi Ekonomi Keuangan Syariah dan Akuntansi Pajak International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Indonesian Journal of Community Engagement Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Rindu Rika Gamayuni
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : International Journal of Asian Business and Management (IJABM)

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The Influence of Audit Characteristics and Company Characteristics on Audit Report Lag Diah Kurnia Wati; Rindu Rika Gamayuni; Sudrajat
International Journal of Asian Business and Management Vol. 3 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i4.10507

Abstract

This study investigates the impact of audit characteristics, including Audit Opinion, Audit Industry Specialization, and Audit Reputation, along with company characteristics such as Company Age and Financial Distress, on Audit Report Lag in non-primary consumer sector companies listed on the Indonesian Stock Exchange from 2011 to 2022. Analyzing data from 61 companies over 12 years with 732 observations, the research employs multiple linear regression analysis in EViews12. Findings reveal that collectively, audit opinion, industry specialization, audit reputation, company age, and financial distress significantly influence Audit Report Lag. Specifically, audit opinion, industry specialization, audit reputation, and financial distress exhibit a negative impact on Audit Report Lag, while company age has a positive effect. The study recommends future research to explore other sectors and include internal company variables like independent commissioners and institutional ownership for a more comprehensive analysis. The focus solely on auditor-related variables suggests avenues for broader investigations into internal company dynamic
Co-Authors Achmad Chaedar Yasin Bakhtiar Adien Husnun Nabila Ahmad Rafinur Alhafiz, Aulia Aditiya Alvis Oktanza Fayardi Amalia Rahma Putri Annisa Nabila Putri As’syifa Qolbi Maharani Atika Lusi Tania, Atika Lusi Atika Lusi Tania, Atika Lusi Tania Atikah Rosalinda Ayi Saprudin Bumi Aji, Putri Bulan Chyntia Dwi Putri Claranesia Zenita Putri Desriani Hadi Devi Saputri Diah Kurnia Wati Dina Marsella Eko Setiawan Ervilia Dwi Nanda P Fajar Gustiawaty Dewi Farichah Farichah Finny Leonita Sari fitra dharma Ika Novita Kamadie Sumanda Syafis Mega Metalia, Mega Mey Ayu Lestari Muhtarom Muhtarom Putu Ria Septiani Rialdi Azhar Safira Nada Sabila SARING SUHENDRO Siska Amelia Sudrajat Yuliansyah Yuliansyah