Abstract
This study is performed to examine the effect of Auditor’s Opinion, Solvency Size CPA Firm and profitability toward the probability to Audit Report Lag in Consumer Goods Industry in Indonesian Stock Exchange over period 2010-2012. The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28 ompanies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research results that uditor’s Opinion , Size CPA Firm, Solvency and Gain-Loss are not ignificant effect to Audit Report Lag. We suggest for investors in ndonesian Stock Exchange that paying attention others factor that egards Audit Report Lag because with those information theycan make the best decision for their investment..
Highlights
Perkembangan pasar modal di Indonesia berdampak peningkatan permintaan akan audit laporan keuangan. (Kartika,2011)
The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012
The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28 companies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange
Summary
Perkembangan pasar modal di Indonesia berdampak peningkatan permintaan akan audit laporan keuangan. (Kartika,2011). Setiap perusahaan yang go public diwajibkan untuk menyampaikan laporan keuangan yang sesuai dengan standar akuntansi keuangan dan telah diaudit oleh akuntan publik yang terdaftar di. Kesesuaian informasi yang dikomunikasikan akan hilang jika terlambat disampaikan, oleh karena itu laporan keuangan haruslah disajikan tepat waktunya agar berguna bagi para pemakainya dalam pengambilan keputusan. Salah satu kendala adalah adanya keharusan laporan keuangan untuk di audit oleh akuntan publik. Nilai kemanfaatan dari informasi yang terkandung dalam laporan keuangan akan bernilai, jika disajikan secara. | 89 akurat dan tepat waktu, yakni tersedia pada saat yang dibutuhkan oleh para pengguna laporan keuangan.(Puspitasari,2012). Keuangan auditan kepada masyarakat merupakan sinyal adanya informasi yang bermanfaat bagi para investor dan pengguna laporan keuangan lainnya untuk pembuatan keputusan. Efek Indonesia (BEI), sebanyak 7 emiten yang terlambat menyampaikan laporan keuangan auditan per 31. Sementara tiga perusahaan lainnya terkena perpanjang suspensi efek yaitu PT Davomas
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