Pengaruh Opini Audit, Pergantian Auditor Dan Ukuran Kantor Akuntan Publik Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia )
Abstract
This study aims to obtain empirical evidence: (1) the effect of audit opinion on the audit report lag, (2) the effect of auditor switching on the audit report lag and (3) the effect of size of Public Accountant Firm on the audit report lag at a manufacturing company registered on the Indonesia Stock Exchange. This study considered the causative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in the year 2010-2011. A total of 89 companies were enrolled in this study,determined by the purposive sampling method. The method of analysis used is double regression analysis. The results showed that (1) Audit opinion does not influence the audit report lag, indicated by the level of sig 0,482 > 0,05 and β negative is -1,384. (2) Auditor switching does not influence the audit report lag indicated by the level of sig 0,142 > 0,05 and β positive is 3,368. (3) Big four Public Accountant Firm a significant negative impact on the audit report lag, indicated by the level of sig 0,002 < 0,05 and β negative is -1,384. In this study suggested: (1) For further research to expand a variable that is estimated to affect audit report lag in order to obtain a better explanation of the phenomena. (2) For the auditor to plan the field work as well as possible so that the work can be done effectively and efficiently. Given the number of clients being audited from year to year increases the auditor should plan carefully so that the resulting audited financial statements on time. (3) For public companies to provide flexibility to the auditor to conduct field work before the closing date of the fiscal year. Company auditor jobs are expected to be petrified by providing the necessary data during the checkout process, providing correct answers and reasonable to questions by auditors that audited financial statements be issued early.
Key words: audit opinion, auditor switching, size of Public Accountant Firm, audit report lag
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