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Shofiyah , L., & Wilujeng Suryani, A. (2020). Audit Report Lag and Its Determinants. KnE Social Sciences, 4(7), 202–221. https://doi.org/10.18502/kss.v4i7.6853

https://doi.org/10.18502/kss.v4i7.6853

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  • Lilik Shofiyah

    Lilik Shofiyah

    Accounting Department, Faculty of Economics, University of Malang
  • Ani Wilujeng Suryani

    Ani Wilujeng Suryani

    Accounting Department, Faculty of Economics, University of Malang

Published Date

  • Apr 23, 2020

Audit Report Lag and Its Determinants

KnE Social Sciences / The 3rd International Research Conference on Economics and Business / Pages 202–221

Abstract

Audit report lag is an important issue because it can affect the timeliness of accounting information that is used by internal and external users for their decision making. This study aims to examine the influence of profitability, solvency, company size, and the reputation of public accounting firms on the audit report lag. We collected data from 40 Indonesian mining companies annual reports from 2013 to 2017. The hypotheses were tested by using multiple regression analysis. The results show that profitability and company size have significant negative impacts on audit report lag, but solvency and reputation public accounting firm have no effect. The results of this study can be taken into consideration for companies as well as possible so that they can submit financial reports in a timely manner.


Keywords: profitability, solvency, company size, reputation public accounting firm, audit report lag

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