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The Causes and Determinants of Audit Report Lag

Anggoro, Rusmawan W. (2022) The Causes and Determinants of Audit Report Lag. In: The 4th International Conference on Business and Banking Innovations (ICOBBI) 2022.

28-34 Rusmawan W. Anggoro_ Anita Kristiana.pdf

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The timeliness of submitting the company's annual report to the stock exchange authority affects the relevance of the information contained therein. One of the reasons for the delay in submitting the annual report is the length of time the Public Accounting Firm (firm) issued the audit reports (audit report lag). The length of time the firm publishes an audit report is influenced by several factors, such as firm internal factors and client internal factors. This study investigates the effect of the firm and client internal factors (audit firm size, client firm size and company profitability) on audit report lag. A sample of 123 service companies listed on the Indonesia Stock Exchange (IDX) was selected using the purposive sampling method. Regression analysis is used to analyse the data. The results of the study indicate the significance of these factors, except for the profitability factor on audit report lag. Additional analysis by excluding unprofitable companies reveal similar results. Implication for future research can use all types of company data regardless of their profitability. Caution and discretion are needed in generalizing the findings by considering the existing limitations. Keywords: Audit report lag, audit firm size, client firm size, profitability.

Item Type: Conference or Workshop Item (Paper)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: ICOBBI (International Conference of Business and Banking Innovations)
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 22 Jun 2022 03:32
Last Modified: 28 Jun 2022 01:31

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