FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012
Abstract: This study aims to
prove the factors that affect the audit report lag. Publication of audited
financial statements is critical as useful information for stakeholders. Effect
of audit report lag information to support the benefits of audited financial
statements. Factors tested in this study are firm size, leverage, and auditor
industry specialization. This study uses secondary data and sampling techniques
using purposive sampling method with a total sample of 259 manufacturing
companies listed on the Indonesian Stock Exchange (IDX) in the year 2008-2012.
The statistical methods used in this study is a multiple linear regression at a
significance level of 5%. The results of this study indicate that factors of
company size, leverage, and auditor industry specialization significant effect
on audit report lag.
Penulis: Alvyra Nesia Indah
Putri
Kode Jurnal: jpakuntansidd141114
