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All Journal JURNAL AKUNTANSI DAN AUDITING Juara: Jurnal Riset Akuntansi Proceeding SENDI_U Jurnal Inovasi Ekonomi
machmuddah, zaky
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : JURNAL AKUNTANSI DAN AUDITING

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AUDIT REPORT LAG: FAKTOR YANG MEMPENGARUHI Jayati, Rima Dwi; Machmuddah, Zaky; Utomo, St. Dwiarso
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.115-130

Abstract

Obtaining evidence regarding audit report lag and influencing factors is the main objective of this study. All mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period were made the population in this study. The purposive sampling technique was used as the basis for obtaining a representative sample, so that a sample of 15 companies was obtained. Multiple linear regression was used as an analytical tool in this study. Research findings prove that solvability has an influence on audit report lag. Whereas accounting income, audit opinion, and firm size do not have an influence on audit report lag.
Co-Authors Arifiyati, Fina Bambang Minarso, Bambang Dewanta, Michael Ardho Dul Muid Jayati, Rima Dwi Kartika Hendra Titisari Melati Oktafiyani Muchamad Syafruddin Nuraini, Annisa Oktaviani, Ajeng Triyas St. Dwiarso Utomo, St. Dwiarso T.A.H, Natalistyo Tahar, Emiza binti Winarsih Winarsih Winarti, Wiwin Yulita Setiawanta