Ja’far Aziz Hariza
Program Studi Akuntansi Fakultas Ekonomi
Universitas Jember
Nining Ika Wahyuni
Program Studi Akuntansi Fakultas Ekonomi
Universitas Jember
Siti Maria W
Program Studi Akuntansi Fakultas Ekonomi
Universitas Jember
DOI: https://doi.org/10.19184/jauj.v10i2.1250
ABSTRACT
The timeliness of annual reports depend on the timeliness of auditor’s performance. The more timeline of publishing annual reports, more benefit can be delivered. This research investigates the factors influencing audit report lag in Indonesia. Sample of the research comprises 42 companies listed in Indonesian Stock Exchange during the year of 2010. The audit report lag for each sample companies ranged from a minimum interval of 25 days to a maximum interval of 129 days and 72 days in the average. Five hypotheses relating audit report lag to company size, profitability, leverage, auditor size, and audit opinion are tested in the research. The results of multiple linear regression support the alternate hypotheses put before except for the company size and leverage.
Keywords: Audit report lag, company size, profitability, leverage, auditor size, audit opinion.
ABSTRAK
Ketepatan waktu laporan tahunan bergantung pada ketepatan waktu kinerja auditor. Semakin cepat laporan tahunan diterbitkan, semakin besar manfaat yang dapat diberikan. Penelitian ini mengkaji faktor-faktor yang mempengaruhi keterlambatan laporan audit di Indonesia. Sampel penelitian terdiri dari 42 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2010. Keterlambatan laporan audit untuk setiap perusahaan sampel berkisar antara interval minimum 25 hari hingga interval maksimum 129 hari, dengan rata-rata 72 hari. Lima hipotesis yang mengaitkan keterlambatan laporan audit dengan ukuran perusahaan, keuntungan, leverage, ukuran auditor, dan opini audit diuji dalam penelitian ini. Hasil regresi linier berganda mendukung hipotesis alternatif yang diajukan kecuali untuk ukuran perusahaan dan leverage.
Keywords: Laporan audit terlambat, ukuran perusahaan, keuntungan, leverage, ukuran auditor, pendapat auditor.
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Published
31-12-2012
Issue
Vol. 10 No. 2 (2012): Jurnal Akuntansi Universitas Jember
Pages
30-47
License
Copyright (c) 2012 Jurnal Akuntansi Universitas Jember
How to Cite
Hariza, J. F. A., Wahyuni, N. I., & Wardayati, S. M. (2012). Faktor-Faktor yang Berpengaruh Terhadap Audit Report Lag (Studi Empiris pada Emiten Industri Keuangan di BEI). Jurnal Akuntansi Universitas Jember, 10(2), 30-47. https://doi.org/10.19184/jauj.v10i2.1250
