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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Media Akuntansi dan Perpajakan Indonesia (MAPI) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Seminar Nasional Aplikasi Iptek (SINAPTEK) Jurnal Akuntansi Manado (JAIM)
Munidewi, Ida Ayu Budhananda
Fakultas Ekonomi Dan Bisnis Universitas Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Krisna: Kumpulan Riset Akuntansi

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, KUALITAS AUDIT, OPINI AUDIT, KOMITE AUDIT TERHADAP AUDIT REPORT LAG Ni Made Sunarsih; Ida Ayu Budhananda Munidewi; Ni Kadek Mirah Masdiari
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Audit report lag is the time span required to complete the audit conducted by the auditor as measured by the time difference between the date of the financial statements and the date of the audit opinion in the financial statements. The length of time it takes for the auditor to audit the company's financial statements can have an impact on decision making by various parties. Therefore, financial reports must be presented accurately and in a timely manner so that they are more useful for those who need information. The purpose of this study was to determine the effect of company size, solvency, profitability, audit quality, audit opinion and audit committee on audit report lag. This research was conducted at mining companies listed on the Indonesia Stock Exchange 2016-2018. The type of data used is quantitative data in the form of audited financial reports along with notes on financial reports and qualitative data in the form of mining company data. The sample used was 41 companies with a total of 123 observations, with a purposive sampling method. The analysis technique used is multiple linear regression analysis. The result showed that company size has a positive effect on audit report lag. Solvency and audit quality have a negative effect on the audit report lag. Profitability, audit opinion, and audit committee have no effect on the audit report lag. Further research can develop this research by using other variables which theoretically have an effect on the audit report lag, such as changes in auditors and the board of commissioners.
Co-Authors Ali Djamhuri Cakranegara, Pandu Adi Ekowati, Wiwik Hidayah Husnul Hatimah, Husnul I Dewa Ayu Eka Pertiwi I Made Putra Dwi Antara I Made Suryawan Ida Ayu Made Widyantari Ida Bagus Swaputra Ni Kadek Mirah Masdiari Ni Made Sunarsih Ni Nyoman Ayu Suryandari Nyoman Angga Pradipa Putu Fajar Kartika Lestari Widyantari, Ida Ayu Made