PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Non-financial yang Terdaftar di Bursa Efek Indonesia Tahun 2012)
Abstract: Timeliness of
corporate annual financial reports is an important factor that affect to the
usefulness of information in the financial reports to be used by stakeholders
for decision-making. The length of audit process led to the emergence of Audit
Report Lag (ARL), which is the time gap between the date of accounting
financial year end and the date issuance of audited financial report. The
purpose of this study is to analyze the factors: audit committee size, audit
committee meeting, audit committee independence, audit committee qualification,
company size, firm performance, auditor type, and audit opinion that affect to
ARL. The populations in this study are all non-financial companies listed on
the Stock Exchange in 2012. Sampling in this study using stratified
proportional random sampling method. The total numbers of samples were 200
companies. Data used in this study was company’s annual financial reports that
were derived from sites Indonesia Stock Exchange. Then, data were analyzed
using multiple linear regression analysis. The result of this study shows that
only factor audit committee size, audit committee qualification, company size,
and audit opinion has significant influence on the ARL. While other factors,
audit committee meeting, audit committee independence, firm performance, and
auditor type has no significant effect on the ARL.
Penulis: Fina Ayu Shabrina,
Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd141079
