Abstract
The purposes of this study was to examine the effect of auditee characteristics as reflected by ROE, company size, DER and PAF’s (Public Accounting Firm) reputation on Audit Report Lag. Companies engaged in Real Estate and Property listed on the Indonesia Stock Exchange for the period 2011-2014 are used in this study. This sector was chosen because many investors are interested in investing in the real estate and property sector. The purposive sampling method was chosen as the basis for determining the sample so that a sample of 39 companies was obtained. The type of data in this study is quantitative data derived from secondary data in the form of financial reports and auditor reports which can be obtained from the page www.idx.co.id or the Indonesia Capital Market Directory (ICMD). SPSS 21 software was used to analyze research data. The results showed that ROE and company size had a significant negative effect on Audit Report Lag. DER has no effect on Audit Report Lag, while PAF's reputation has a positive effect on Audit Report Lag
Highlights
Financial reports are prepared in order to provide information about the company's financial position, financial performance and cash flow to be used by most report users in making decisions
The type of data in this study is quantitative data derived from secondary data in the form of financial reports and auditor reports which can be obtained from the page www.idx.co.id or the Indonesia Capital Market Directory (ICMD)
The results showed that ROE and company size had a significant negative effect on Audit Report Lag
Summary
Financial reports are prepared in order to provide information about the company's financial position, financial performance and cash flow to be used by most report users in making decisions. Users of financial reports can be investors and creditors. Investors base their investment decisions on the company's financial statements. Creditors view the company's solvency level as the company's ability to settle debt. The financial statements as a source of information for users are expected to reflect the actual condition of the company. According to PSAK No 1 of 2009, a quality financial report is a report that can meet qualitative requirements such as comprehensibility, relevance, reliability and comparability
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