FACTORS INFLUENCING AUDIT REPORT LAG (EMPIRICAL STUDY TO LQ-45 COMPANIES REGISTERED IN INDONESIAN STOCK EXCHANGE FOR THE YEAR 2012-2014)

AISYAH, ABRAR (2016) FACTORS INFLUENCING AUDIT REPORT LAG (EMPIRICAL STUDY TO LQ-45 COMPANIES REGISTERED IN INDONESIAN STOCK EXCHANGE FOR THE YEAR 2012-2014). Diploma thesis, Universitas Andalas.

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Abstract

Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of the information published and will influence market reaction towards the lengthy information. It will also influence the level of uncertainty based on the published information in the auditor’s financial statement in which containing company’s profit information. This study aims to measure the factors which influence the audit report lag. They are firm’s size, type of industry, profitability, solvency, and audit opinion. The population of the study is LQ-45 companies listed in Indonesian Stock Exchange (IDX) for the year 2012-2014. Sampling technique uses in this study is the purposive sampling method with the total sample 24 companies. The data analysis uses multiple regressions. The result of the study shows that the type of industry has significant influence to audit report lag. On the other hand, firm’s size, profitability, and solvency have no significance influence to audit report lag. Meanwhile, the conclusion for the influence of audit opinion couldn’t be achieved. Keyword: audit report lag, factors influencing audit report lag

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