Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia
This research aims to test and analyze the determinants of audit report lag. This research uses purposive sampling and includes commercial banking companies listed on the Indonesian Stock Exchange during 2017-2019. Using multiple regression analysis methods, the study found that companies have short...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ikatan Akuntan Indonesia
2022-09-01
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| Series: | The Indonesian Journal of Accounting Research |
| Subjects: | |
| Online Access: | https://ijar-iaikapd.or.id/index.php/ijar/article/view/676 |
| _version_ | 1797635021695090688 |
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| author | Septiani Wulandari Zuni Barokah |
| author_facet | Septiani Wulandari Zuni Barokah |
| author_sort | Septiani Wulandari |
| collection | DOAJ |
| description | This research aims to test and analyze the determinants of audit report lag. This research uses purposive sampling and includes commercial banking companies listed on the Indonesian Stock Exchange during 2017-2019. Using multiple regression analysis methods, the study found that companies have shorter ARL if they have an audit committee with members with financial expertise or are audited by auditors with industry specialization. These findings indicate that companies with an audit committee with financial expertise or those audited by auditors with industry specialization produce a shorter audit process. However, this research did not find evidence of the influence of the audit committee size, the number of audit committee meetings, and the reputation of independent auditors on ARL |
| first_indexed | 2024-03-11T12:16:21Z |
| format | Article |
| id | doaj.art-0cd6a3ef579947c9a178bf61319e004f |
| institution | Directory Open Access Journal |
| issn | 2086-6887 2655-1748 |
| language | English |
| last_indexed | 2024-03-11T12:16:21Z |
| publishDate | 2022-09-01 |
| publisher | Ikatan Akuntan Indonesia |
| record_format | Article |
| series | The Indonesian Journal of Accounting Research |
| spelling | doaj.art-0cd6a3ef579947c9a178bf61319e004f2023-11-07T07:51:19ZengIkatan Akuntan IndonesiaThe Indonesian Journal of Accounting Research2086-68872655-17482022-09-0125341343610.33312/ijar.676Determinants of Audit Report Lag: Evidence from Commercial Banks in IndonesiaSeptiani Wulandari0Zuni Barokah1Universitas Gadjah MadaUniversitas Gadjah MadaThis research aims to test and analyze the determinants of audit report lag. This research uses purposive sampling and includes commercial banking companies listed on the Indonesian Stock Exchange during 2017-2019. Using multiple regression analysis methods, the study found that companies have shorter ARL if they have an audit committee with members with financial expertise or are audited by auditors with industry specialization. These findings indicate that companies with an audit committee with financial expertise or those audited by auditors with industry specialization produce a shorter audit process. However, this research did not find evidence of the influence of the audit committee size, the number of audit committee meetings, and the reputation of independent auditors on ARLhttps://ijar-iaikapd.or.id/index.php/ijar/article/view/676audit report lagaudit committeeaudit committee sizeaudit committee expertiseaudit committee meeting frequencyauditor reputation |
| spellingShingle | Septiani Wulandari Zuni Barokah Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia The Indonesian Journal of Accounting Research audit report lag audit committee audit committee size audit committee expertise audit committee meeting frequency auditor reputation |
| title | Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia |
| title_full | Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia |
| title_fullStr | Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia |
| title_full_unstemmed | Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia |
| title_short | Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia |
| title_sort | determinants of audit report lag evidence from commercial banks in indonesia |
| topic | audit report lag audit committee audit committee size audit committee expertise audit committee meeting frequency auditor reputation |
| url | https://ijar-iaikapd.or.id/index.php/ijar/article/view/676 |
| work_keys_str_mv | AT septianiwulandari determinantsofauditreportlagevidencefromcommercialbanksinindonesia AT zunibarokah determinantsofauditreportlagevidencefromcommercialbanksinindonesia |