KOMPLEKSITAS AKUNTANSI PERUSAHAAN, SPESIALIS INDUSTRI AUDITOR, EFEKTIVITAS KOMITE AUDIT, DAN FAKTOR LAIN TERHADAP AUDIT REPORT LAG

BUDIARTO BUDIARTO; FERRY SUHARDJO

KOMPLEKSITAS AKUNTANSI PERUSAHAAN, SPESIALIS INDUSTRI AUDITOR, EFEKTIVITAS KOMITE AUDIT, DAN FAKTOR LAIN TERHADAP AUDIT REPORT LAG

Authors

BUDIARTO BUDIARTO Trisakti School of Management
FERRY SUHARDJO Trisakti School of Management

Keywords:

Audit Report Lag, Audit Committee Effectiveness, Company Accounting Complexity, Profitability, Auditor Reputation, Audit Tenure, Auditor Industry Specialist, Solvency, Company Size

Abstract

This study aims to obtain empirical evidence and to analyze the factors that affect the audit report lag of non-financial companies on the IDX. The independent variables tested in this study were the effectiveness audit committee, the complexity accounting firm, profitability, auditor reputation, audit tenure, specialist industry auditors, solvency, and firm size. The sample of this research is 398 non-financial company data by taking the period 2017 - 2019. This research uses purposive sampling and this research uses multiple regression analysis. The results of this study indicate that the effectiveness of the audit committee, the complexity of company accounting, profitability, audit tenure, solvency, and firm size have an influence on the audit report lag. The reputation of auditors and specialist industry auditors has no effect on the audit report lag

Published

2021-06-30

How to Cite

BUDIARTO, BUDIARTO, and FERRY SUHARDJO. 2021. “KOMPLEKSITAS AKUNTANSI PERUSAHAAN, SPESIALIS INDUSTRI AUDITOR, EFEKTIVITAS KOMITE AUDIT, DAN FAKTOR LAIN TERHADAP AUDIT REPORT LAG”. E-Jurnal Akuntansi TSM 1 (2):205-18. https://jurnaltsm.id/index.php/EJATSM/article/view/1342.