Petra International journal of Business Studies (IJBS)
Vol. 4 No. 1 (2021): JUNE 2021

Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange)

Jacqueline Vania Jessica Jura (Universitas Kristen Indonesia)
ML Denny Tewu (Universitas Kristen Indonesia)

Article Info

Publish Date
25 Jun 2021

Abstract

The objective of this research is to determine whether Company Size, Company Age, Debt to Equity (DER), Return on Assets (ROA), Audit Opinion, and Auditor Reputation have a significant effect on Audit Report Lag. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 to 2019. The study used 93 companies as samples, a total of 490 samples as a whole. The data analysis technique used is multiple linear analysis and the results obtained are that the DER variable has a significant positive effect, while ROA and Audit Opinion have a negative effect on the audit report lag. The variables of company size and auditor reputation do not have a significant effect, while the variable of company age has a significant positive result but is contrary to the initial expectations.

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Journal Info
Petra International journal of Business Studies (IJBS)
Website

Abbrev

ijbs

Publisher

Universitas Kristen Petra Surabaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Petra IJBS (Petra International Journal of Business Studies, ISSN: 2621-6426) is a peer-reviewed journal published under the Master of Management program, Faculty of Economics, Petra Christian University (MM FE UKP). The journal serves as a vessel for exchanging business knowledge to scholars and ...