Abstract
This study aims determine the effect of corporate governance and audit tenure on audit report lag on LQ45 companies listed on Indonesia Stock Exchange in 2016-2018. This research using secondary data. Sampling in this study using purposive sampling using predetermined criteria. Selected samples from companies that Included in LQ45 index on the Stock Exchange for 2016-2018 were 22 companies. The analysis technique used in this study is multiple Linear regression analysis and uses the Eviews version 9 application .The results of this study indicate that partially only internal audit variables have a significant effect on audit report lag, while the board of commissioners, audit committee and audit tenure have no significant effect on audit report lag.
Highlights
This study aims to explain how Human Resources Competencies, Utilization of Information Technology and The Application of Internal Control System determine of the Quality of Financial Reports of Pekanbaru City
The results show that the Competencies of Human Resources, Utilization of Information Technology and the Application of Internal Control System partially affected the Quality of Local Government Financial Reports
Www.idfinancial.com diakses pada bulan Januari 2020. www.idx.co.od diakses pada bulan Januari 2020. www.sahamok.com diakses pada bulan November 2019
Summary
Teori agensi menyatakan bahwa pihak pemilik (principal) terdorong terhadap transparansi, tidak adanya kelalaian, dan ketepatan waktu yang dilakukan oleh manajer (agent). Penelitian dari Kumara (2015), Faishal & Hadiprajitno (2015) serta Butarbutar dan Hadiprajitno (2017) menyatakan bahwa dewan komisaris berpengaruh signifikan terhadap audit report lag. Penelitian Naimi (2010) dan Isnania (2018) menyatakan bahwa komite audit berpengaruh signifikan terhadap audit report lag. Sedangkan penelitian Sari dan Ghozali (2014) menyatakan komite audit tidak memiliki pengaruh yang signifikan terhadap audit report lag. Pengaruh Audit Internal Terhadap Audit Report Lag Internal auditor menjelaskan pemeriksaan, pengawasan dan penilaian akan kinerja, resiko dan tata kelola (governance) pada perusahaan publik maupun privat untuk menyampaikan suatu pencapaian tujuan langsung organisasi, yang merupakan penyediaan jasa-jasa dari suatu fungsi penilai independen. Maka dari itu auditor tidak lagi memerlukan waktu yang lama dalam memenuhi pengujian laporan keuangan pengauditan dan hal ini dapat mengurangi terjadinya penundaan panyajian laporan keuangan atau audit delay pada perusahaan tersebut (Mahendra dan Widhiyani, 2017).
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
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 callMore From: CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
