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All Journal Jurnal Akuntansi & Auditing Indonesia
Fitri Laela Wijayati
Departement of Sharia Accounting, UIN Raden Mas Said, Surakarta, Indonesia
Economics, Econometrics & Finance

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Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange Finka Febrianingrum; Fahri Ali Ahzar; Sayekti Endah Retno Meilani; Fitri Laela Wijayati; Wahyu Pramesti
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art2

Abstract

This study aims to determine the effect of auditor specialists, auditor reputation, auditor gender, auditor education level, and auditor professional certification on audit report lag by using research objects, namely all companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this study used a purposive sampling technique. The data analysis used in this study is the Eviews 9 panel data regression analysis software. The results show that the auditor specialist independent variable has a negative effect on audit report lag. Meanwhile, auditor reputation, auditor gender, and auditor education level do not effect audit report lag. The professional certification of auditors has a positive effect on audit report lag. Meanwhile, the addition of control variables, namely firm size and loss, has a positive effect on audit report lag. However, the control variable ROA has a negative effect on audit report lag.
Co-Authors Fahri Ali Ahzar Finka Febrianingrum Hargiani, Fransisca Xaveria Wahyu Pramesti