Abstract
This research aims to verify and provide empirical evidences about: The effect of Auditor Switching, Going Concern Opinion, Profit or Loss of current year and Company Size to the Audit Report Lag at companies LQ-45 that are listed on Indonesian Stock Exchange during the period 2011-2015.The population of this research are the LQ-45 companies listed in Indonesia Stock Exchange during the period 2011-2015. Sampling method using purposive sampling and obtain 15 companies. Data collection method used is the documentation. The analysis used is multiple linear regression analysis to test the hypothesis. The results shows that Auditor Switching and Opini Going Concern does not effect to Audit Report Lag partially, but Profit or Loss of current year and Company Size gave negative effect on Audit Report Lag partially. Auditor Switching, Opini Going Concern, Profit or Loss in year going and Company Size gave significant effect on Audit Report Lag simultaneously.
Highlights
This research aims to verify and provide empirical evidences about: the effect of auditor switching, going concern opinion, profit or loss of current year and company size to the audit report lag
The population of this research are the LQ45 companies listed in Indonesia Stock Exchange during the period 2011-2015
The results shows that auditor switching and opini going concern does not effect to audit report lag partially, but profit or loss of current year and company size gave negative effect on audit report lag partially
Summary
Teori Agensi (Agency Theory) Agency Theory menjelaskan hubungan yang terjadi antara pihak agent (pihak manajemen atau CEO perusahaan) dengan principal (pemilik perusahaan/pemegang saham). H3 : Laba atau rugi tahun berjalan berpengaruh terhadap audit report lag Pengaruh Ukuran Perusahaan terhadap Audit Report Lag Ukuran perusahaan merupakan besar kecilnya sebuah perusahaan dapat dilihat dari beberapa segi yakni total nilai aset, total penjualan, jumlah tenaga kerja, dan lain-lain. H4 : Ukuran perusahaan berpengaruh terhadap audit report lag Pengaruh Auditor Switching, Opini Going Concern, Laba atau Rugi Tahun Berjalan, Ukuran Perusahaan terhadap Audit Report Lag. Perusahaan akan melakukan pergantian auditor dengan harapan auditor baru lebih berkualitas untuk menghasilkan laporan keuangan dengan kredibilitas yang tinggi sebagai bentuk pertanggung jawaban manajemen terhadap investor. Astuti (2012) menemukan adanya pengaruh opini going concern terhadap audit report lag karena jika auditor semakin banyak melakukan pengujian dan manajemen juga akan melakukan negosiasi maka penyampaian laporan keuangan menjadi terlambat.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
