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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi
Christian Elrico Harison Lala
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : AKURASI: Jurnal Riset Akuntansi dan Keuangan

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Faktor-faktor yang mempengaruhi audit report lag Christian Elrico Harison Lala; Lintje Kalangi; Anneke Wangkar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.768

Abstract

This research aims to determine whether company size, profitability, audit opinion, and auditor reputation significantly affect audit report lag. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2021. Return measures the natural logarithm of total assets, company size, and profitability on Assets (ROA). Audit opinion and auditor reputation are measured using the nominal scale with dummy variables. The type of this research is quantitative, with purposive sampling as the technique of selecting samples, and 26 companies were selected as samples. The data were analyzed using the multiple linear regression method. Based on the analysis results, it was proven that company size, profitability, and audit opinion had a significant effect on the audit report lag. Meanwhile, the reputation of a public accounting firm has no significant effect on audit report lag on property and real estate companies listed on the Indonesia Stock Exchange.
Co-Authors Anneke Wangkar Lintje Kalangi