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All Journal Jurnal Akuntansi Multiparadigma Indonesian Journal of Law and Economics Review AJAR (Asian Journal of Accounting Research) (e-Journal) EJOIN : Jurnal Pengabdian Masyarakat
Habiburrochman .
Department Of Accounting, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga, Surabaya, Indonesia
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : AJAR (Asian Journal of Accounting Research) (e-Journal)

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The effect of company characteristics and auditor characteristics to audit report lag Muhammad Rifqi Abdillah; Agus Widodo Mardijuwono; Habiburrochman Habiburrochman
Asian Journal of Accounting Research Volume 4 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-05-2019-0042

Abstract

The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor.Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial).The results showed that partially variables of the audit committee effectiveness and profitability had a significant negative effect on audit report lag while the variable financial condition had a significant positive effect on audit report lag. Meanwhile, variables of the accounting complexity, auditor reputation, audit tenure and auditors’ industry specialization did not show significant influence on audit report lag.This study tests both company’s and auditor’s characteristic on audit report lag that as far as authors know never been tested simultaneously.
Co-Authors Isnalita . Jenny Dwi Herawati Mardijuwono, Agus Widodo Muhammad Rifqi Abdillah Nafiesa Zahra Nia Soka Jiwanti Siti Fatimah Sofia Ainur Rohma Sutarto . Yulifa Puspitasari Yulifa Puspitasari Yunita Dwi Nurhaliza