Corporate Governance and Financial Ratios Effect on Audit Report Lag

Friska Firnanti ()
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Friska Firnanti: Trisakti School of Management, 11440, Jakarta, Indonesia Author-2-Name: Arwina Karmudiandri Author-2-Workplace-Name: Trisakti School of Management, 11440, Jakarta, Indonesia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: Objective - the timeliness of financial statement submission becomes important in decision making. With the growing importance of timely financial statements for the relevance of decision making, an understanding of the determinants of audit report lag becomes necessary. This research intends to obtain empirical evidence that corporate governance through board and audit committee characteristics, specifically size, meetings, independence and expertise has an influence on audit report lag. Financial ratios through firm size, profitability and leverage are tested to determine their influence on audit report lag. Methodology/Technique - Hypothesis tests with multiple regression are used with non-financial firms listed on the Indonesian Stock Exchange between 2015 to 2017. This research uses purposive sampling with the result of 204 companies sampled and 612 data sets used in the model.Finding - The result of this research show that board size, board meetings, board independence, audit committee size, firm size and profitability all have an influence on audit report lag. Meanwhile, audit committee independence, audit committee expertise, and leverage have no influence on audit report lag.Type of Paper - Empirical.

Keywords: Board Characteristics; Audit Committee; Financial Ratio; Audit Report Lag. (search for similar items in EconPapers)
JEL-codes: M40 M41 M49 (search for similar items in EconPapers)
Pages: 7
Date: 2020-03-30
New Economics Papers: this item is included in nep-acc, nep-bec, nep-cfn and nep-sea
References: View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Published in Accounting and Finance Review, Volume 5, Issue 1

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