Factors affecting Audit Report Lag with Public Accounting Firms as Moderating Variables in Banking Companies on Indonesia Stock Exchange 2015-2020
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 12
Abstract
The study analyzes the factors influencing audit report lag with public accounting firms as moderating variables. The population used is a banking company listed on the Indonesia Stock Exchange from 2015-2020. The method was used with the Purposive Sampling Method and obtained by 20 companies. The data used is a data panel consisting of cross-section and time series data assisted by the E-views 9 statistics program. The panel's data region analysis results showed that the Fix Effect Model was the right model for estimating the regression equations tested. The results showed that the Independent Board of Commissioners and Internal Audit partially had no significant effect on audit report lag. In contrast, the audit committee's variables and the company's size were partially affected significantly. The results of simultaneous analysis of the independent board of commissioners, audit committee, internal audit, and company size significantly influence audit report lag. The results of the variable analysis of The Moderation of The Public Accounting Firm weakened the variables of the Independent Board of Commissioners, and the Internal Audit Committee on Audit Report Lag, while the Public Accounting Firm strengthened the influence of Corporate Size on Audit Report Lag.
Authors and Affiliations
Adji Suratman, Hamilah, Laela Rahmawati
Keywords
Related Articles
- EP ID EP726610
- DOI 10.47191/jefms/v5-i12-12
- Views 80
- Downloads 0
Profitability Analysis of Vannamei Shrimp (Litopanaeus Vannamei) Cultivation Business in Tarpaulin Ponds in Jangka District, Bireuen Regency
The fisheries sector is a sector that plays a very important role in the economy of the community in Bireuen District, Aceh Province because it has great potential for the development of fishery areas. One of the busines...
Performance Analysis of Mulyasari Village Office Employees, Ciampel District, Karawang Regency
Mulyasari Village, Ciampel District, Karawang Regency became the location of this research. The purpose of this study was to determine the performance of Mulyasari Village office employees. This study used a qualitative...
The Capital Structure and It’s Impact on the Profitability of the FMCG Companies in India – A Study
The purpose of this study is to examine the impact of the capital structure on the profitability of the companies under the FMCG sector listed in the National Stock Exchange (NSE) of India. The sample of 10 companies ove...
Automation of the Financial Market: A Drag or a Driver for Bank Disintermediation?
This paper discusses and analyzes how Information Technologies destabilize the banking sector and induce irrevocable changes in the sector that lead to new entrants, innovation and, above all, disintermediation. Our obje...
Factors Affecting Consumer Intention to Purchase Organic Vegetables Online
This study aims to identify the factors that influence the desired outcome of purchasing organic vegetable products online in generation X. This research sets the location in DKI Jakarta through the application of purpos...