ANALYZING FACTORS AFFECTING AUDIT REPORT LAG

Abstract

The aim of this research is to analyze factors affecting audit report lag. The independent variables are; auditor switch, company size, profitability, audit committee size, and company age. Kind of this research is quantitative. The sample of this research is a financial statement of listing manufacturing companies at Indonesian Stock Exchange for periods 2014-2016 and the total is 312. Sample collection technique is purposive sampling. Data collection technique is documentation. Data analysis technique is classical assumption test and multiple regression test. The results of the research are (1) Auditor switch has a positive but not significant effect on audit report lag which is inferred from significant value= 0,126 and t count value= 1,534. (2) Company size has no positive effect on audit report lag which is inferred from significant value= 0,051 and t count value= -1,963. (3) Profitability has a negative and significant effect on audit report lag which is inferred from significant value= 0,003 and t count value= -3,008. (4) Committee audit size has a negative but not significant effect on audit report lag which is inferred from significant value= 0,118 and t count value= -1,568. (5) Company age has no negative effect on audit report lag which is inferred from significant value= 0,817 and t count value= 0,232.

Keywords: Audit report lag