Audit Report lag Ditinjau dari Karakteristik Perusahaan Go Publik

Abstract

This study aimed to examine the effect of profitability, size, firm age and audit opinion on the audit report lag. The data used in this research is secondary data obtained from financial statements and independent auditors' report on the Indonesia Stock Exchange website www.idx.co.id. The population is sharia-based company listed on the Indonesian Stock Exchange in 2010 to 2012. The sample selection using purposive sampling method to obtain a sample of 71 sample companies. Hypothesis testing is done by using multiple linear regression analysis. From the test results obtained opinion and reputation KAP variables affect the audit report lag. While profitability and firm size does not affect the audit report lag