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Firm and Auditor Characteristics, and Audit Report Lag in Manufacturing Companies Listed on Indonesia Stock Exchange during 2008-2012

Author

Listed:
  • Mukhtaruddin

    (Sriwijaya University, Indonesia)

  • Ririn Oktarina

    (Sriwijaya University, Indonesia)

  • Relasari

    (Sriwijaya University, Indonesia)

  • Abukosim

    (Sriwijaya University, Indonesia)

Abstract

One of the qualitative characteristics of financial reporting is relevant. Its manifestation can be seen from the timeliness of reporting. Timeliness could be judged from the audit report lag, which is the length of time from the end of company’s fiscal year to the date of auditor's report. This research aims to empirically examine the influence of firm size, operation complexity, auditor quality, and auditor's opinion on audit report lag of manufacturing companies listed in Indonesia Stock Exchange. The population of this research consists of manufacturing companies, listed on Indonesia Stock Exchange from 2008 to 2012 as many as 111 companies with the research’s sample of 65 companies or 325 observational data, which were selected by purposive sampling method. The data are secondary data obtained from Indonesia Stock Exchange. The research proves that simultaneously, all variables significantly influence the audit report lag. Subsequently in partial, variables ‘firm size’, ‘auditor's opinion’ have a significant and positive effect on audit report lag, the ‘auditor quality’ has a significant and negative effect on audit report lag, while the variable ‘operation complexity’ has no significant effect on audit report lag. The coefficient of determination ?(R?^2) in this study was 0.192 or 19.2 % and the remaining 80.8 % is influenced by other factors that were not examined.

Suggested Citation

  • Mukhtaruddin & Ririn Oktarina & Relasari & Abukosim, 2015. "Firm and Auditor Characteristics, and Audit Report Lag in Manufacturing Companies Listed on Indonesia Stock Exchange during 2008-2012," Expert Journal of Business and Management, Sprint Investify, vol. 3(1), pages 13-26.
    • Handle: RePEc:exp:bsness:v:3:y:2015:i:1:p:13-26
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    Citations

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    Cited by:

    1. Lailah Fujianti & Indra Satria, 2020. "Firm Size, Profitability, Leverage as Determinants of Audit Report Lag: Evidence From Indonesia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 61-67, April.

    More about this item

    Keywords

    audit report lag; the size of the company; the operation complexity; auditor quality; auditor's opinion;
    All these keywords.

    JEL classification:

    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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