E-Jurnal Akuntansi TSM
Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR MANUFAKTUR

Andreanto Chandra (Trisakti School of Management)
Dewi Kurnia Indrastuti (Trisakti School of Management)

Article Info

Publish Date
30 Jun 2022

Abstract

This study aims to analyze what factors affect audit report lag. These factors consist of profitability, auditor opinion, auditor switching, complexity, company reputation, board of size of directors, company size, and leverage as independent variables in this study. Meanwhile, audit report lag is the dependent variable in this study. Samples were taken from manufacturing firms listed on Indonesia Stock Exchange for year 2018-2020 using the purposive sampling method. Based on this, 234 research data meet the criteria as samples in this study. The result of this study is that profitability and leverage significantly positively affect audit report lag. Auditor switching, complexity, company reputation, board of size of directors, and company size have no effect on audit report lag.

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...