Karlina, Karlina and Lindrianasari, Lindrianasari and Gamayuni, Rindu Rika (2018) Determinant Analysis Of Audit Report Lag In Regional Governments In Indonesia. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH, 7 (4). pp. 105-110. ISSN 277-8616
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Abstract
This study aims to examine and find the empirical evidence of effect of size, age, incumbent, opinion finding, and DAK on audit report lag. This study uses the sample of 513 regional governments in Indonesia in 2013 – 2015, and the data used are secondary data obtained from Examination Result Report – Laporan Hasil Pemeriksaan (ERR – LHP) of BPK – Supreme Audit Institution on LKPD in 2013 – 2015, data on administrative age of regional government and the list of regional heads in Indonesia in 2013 – 2015. Data analysis is done by panel data analysis, and data processing is done using statistics testing instrument Eviews 9. The result of this study shows that only age of regional government and audit finding significantly affect audit report lag, while size, incumbent, opinion, and DAK do not affect audit report lag.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Prof. Dr. Lindrianasari |
| Date Deposited: | 21 Jun 2018 02:31 |
| Last Modified: | 21 Jun 2018 02:31 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/7181 |
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