Wulandari, Agnes Fitria and Komalasari, Agrianti and zahron, Agus and Lindrianasari, Lindrianasari (2019) THE EFFECT OF CORPORATE INCOME, IFRS CONVERGENCE, AND THE COMPLEXITY OF COMPANY’S OPERATIONS TO AUDIT REPORT LAG. Working Paper. Graha Ilmu, Yogyakartya.


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udit report lag is the time period in completing the audit work until the date of the issuance of the audit report. This study aims to obtain empirical evidence of the effect of corporate income, IFRS convergence, and the complexity of the company's operations toward audit report lag. This research was conducted on all companies listed on the Indonesia Stock Exchange in 2010-2017. The number of samples is 2000 with observations of 250 companies in this time of eight years observation. Sampling using purposive sampling method. The data analysis technique uses multiple linear regression analysis with SPSS 23. The results of this study indicate that the company's income statement has a negative effect on the length of the audit. While the IFRS convergence variable and the complexity of the company's operations have no influence toward audit report lag. Keywords: audit report lag, company profit and loss, IFRS convergence, and complexity of company operations.

Item Type: Monograph (Working Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Dr. Agrianti Komalasari
Date Deposited: 17 Jun 2020 02:03
Last Modified: 17 Jun 2020 02:03
URI: http://repository.lppm.unila.ac.id/id/eprint/22513

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