Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Audit Report Lag (Arl) pada Perusahaan BUMN yang Tercatat di Bursa Efek Indonesia

Sigit Handoyo () and Dwiayu Fatmasari ()

Jurnal Aplikasi Bisnis, 2013, vol. 14, issue 9, 1749

Abstract: This research aims to test the influence of internal and external factors of the company towards audit report lag (ARL). Variables measured in this study are the net profits, solvency, size of the company, the reputation, the auditor's opinion, and the audit fee. The study was done by using a purposive sampling method by taking the company's annual report on STATE-OWNED ENTERPRISES (BUMN) listed on the Indonesia Stock Exchange. Total company met the criteria as samples were 14 companies during the years 2009 to 2011. In this research, hypothesis testing was using multiple regression analysis. The results of this research show that the variable net profits, solvency, the size of the company and the auditor's reputation do not have a significant influence toward the audit report lag, where as the variable auditor's opinions and audit fee have a significant influence toward the audit report lag.

Keywords: Net income; solvency; size of the company; reputation of the auditor; auditors's opinion; audit fee; and audit report lag (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
https://journal.uii.ac.id/JABIS/article/view/7566/6565 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:uii:jabisf:v:14:y:2013:i:9:p:1749:id:7566

Access Statistics for this article

Jurnal Aplikasi Bisnis is currently edited by Ana Yuliani

More articles in Jurnal Aplikasi Bisnis from Universitas Islam Indonesia
Bibliographic data for series maintained by Ana Yuliani ().