AUDIT REPORT LAG: FAKTOR YANG MEMPENGARUHI

Rima Dwi Jayati; Zaky Machmuddah; St. Dwiarso Utomo

doi:10.14710/jaa.17.1.115-130

DOI: https://doi.org/10.14710/jaa.17.1.115-130

AUDIT REPORT LAG: FAKTOR YANG MEMPENGARUHI

*Rima Dwi Jayati - Universitas Dian Nuswantoro, Indonesia

Zaky Machmuddah - Universitas Dian Nuswantoro, Indonesia

St. Dwiarso Utomo - Universitas Dian Nuswantoro, Indonesia

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Abstract

Obtaining evidence regarding audit report lag and influencing factors is the main objective of this study. All mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period were made the population in this study. The purposive sampling technique was used as the basis for obtaining a representative sample, so that a sample of 15 companies was obtained. Multiple linear regression was used as an analytical tool in this study. Research findings prove that solvability has an influence on audit report lag. Whereas accounting income, audit opinion, and firm size do not have an influence on audit report lag.

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Keywords: audit report lag, accounting income, audit opinion, solvability, and firm size.

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Section: Research Articles

In Volume 17, Nomor 1, Tahun 2020

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