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Influence of audit committeeandinternal audit on audit report lag: Size of public accounting firm as a moderating variable

Ratna Juwita, Sutrisno T and Bambang Hariadi
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Ratna Juwita: Master Program of Economic and Business Faculty, Brawijaya University, Indonesia
Sutrisno T: Master Program of Economic and Business Faculty, Brawijaya University, Indonesia
Bambang Hariadi: Economic and Business Faculty, Brawijaya University, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 1, 137-142

Abstract: This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag. Key Words:Audit report lag, Audit committee, Internal audit, Public accounting firm

Date: 2020
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