Pengaruh Opini Audit, Ukuran Perusahaan, Umur Perusahaan, dan Laba Rugi Terhadap Audit Report Lag

Abstract

Audit report lag is time period in completing the audit work until the date of publishing audit report. Audit report lag occures when a company publishes its financial statement including independent auditor report more than 90 days since annual financial statement reported. Timeliness of publishing audit report affects the value of financial statement. This study aims to examine the effect of audit opinion, firm size, firm age, profit and loss to audit report lag in manufacturing companies listed at Indonesia Stock Exchange for 2012-2014. Sample is determined by purposive sampling method. Data obtained as sample is 138 observations from 93 companies for 3 years. Data analysis used is multiple linear regression. The result of this study shows that (1) audit opinion doesn’t has a significant effect to audit report lag, (2) firm size has a significant negative effect to audit report lag, (3) firm age doesn’t has a significant effect to audit report lag, whereas (4) profit and loss has a significant negative effect to audit report lag.