Audit Opinion and Audit Report Lag

Febriyanti, Galuh Artika (2022) Audit Opinion and Audit Report Lag. Jurnal Akuntansi dan Pajak, 23 (1). pp. 1-9. ISSN 25793055

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Abstract

Financial statements are one of the sources of information used by internal and external parties of a company for decision making. These statements are audited by a public accountant, hence the presented information go through an independent assessment process. The accountants are required to complete the audit reports on time, but many issuers still do not publish financial statements early, so leading to an audit report lag. Therefore, this study aimsto determine the effect of audit opinion, audit tenure, and firm sizeon the report lag. The companies involved were basic and chemical industries that published financial statements in rupiah between 2019-2020. Furthermore, the total populationwas 160 manufacturing companieslisted on the Indonesia Stock Exchange in 2019-2020.The sample consisted of 124 companies that met the criteria and the multiple linier regression test was used. The results showed audit opinion had a significant effect on report lag, while the firm size and audit tenure had no significant effect. Keywords: audit opinion, firm size, audit tenure, audit report lag

Item Type:	Article
Uncontrolled Keywords:	audit opinion, firm size, audit tenure, audit report lag
Subjects:	H Social Sciences > HG Finance
Divisions:	Polytechnic > Diploma in Accounting
Depositing User:	GALUH ARTIKA FEBRIYANTI
Date Deposited:	11 Aug 2022 06:30
Last Modified:	05 Dec 2022 06:31
URI:	http://repository.ubaya.ac.id/id/eprint/42301

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