Analysis of Factors Affecting Audit Report Lag Manufacturing Company in Indonesia

  • Azhar Hidayatullah Economics and Business Faculty,University of Pembangunan Nasional “Veteran” Jakarta, Indonesia
  • Dr. Wahyu Ari Andriyanto Economics and Business Faculty,University of Pembangunan Nasional “Veteran” Jakarta, Indonesia
  • Wisnu Julianto Economics and Business Faculty,University of Pembangunan Nasional “Veteran” Jakarta, Indonesia
Keywords: Audit Report Lag, Auditor Change, Company Size, and Audit Opinion

Abstract

This study was performed with the aim to examine the impact of the variable Auditor Change, Company Size, and Audit Opinion on Audit Report Lag on all Manufacturing companies indexed on the Indonesia Stock Exchange in the 2016-2018 period with a total of 185 companies.  After selecting the sample criteria using the purposive sampling method, there were 72 samples of Manufacturing companies with 200 secondary data used in this study.  Data analysis in this study uses multiple linear regression with a significance value of 5% to prove and test the research hypothesis.  The outcomes showed the Auditor Change and Company Size variables did not have an effect on the Audit Lag Report as evidenced by the significance value of more than 0.05.  While the Audit Opinion variable has a big impact on Audit Report Lag on the significance value below 0.05.

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Published
2020-09-02
Section
Articles