Impact of Company Size, Political Connections, Audit Opinion and Fees on Audit Report Lag in Indonesia

International Journal of Economics and Management Studies

© 2020 by SSRG - IJEMS Journal

Volume 7 Issue 6

Year of Publication : 2020

Authors : Made Dudy Satyawan, Aisyahturahmmi

10.14445/23939125/IJEMS-V7I6P119

How to Cite?

Made Dudy Satyawan, Aisyahturahmmi, "Impact of Company Size, Political Connections, Audit Opinion and Fees on Audit Report Lag in Indonesia," SSRG International Journal of Economics and Management Studies, vol. 7,  no. 6, pp. 121-126, 2020. Crossref, https://doi.org/10.14445/23939125/IJEMS-V7I6P119

Abstract:

This study aims to analyse whether the factors of company size, political connections, audit opinion, and audit fees affect the Audit Report Lag (ARL). The research method used is quantitative with secondary data in the form of financial and non-financial data from financial reports and annual reports of industrial business and property sectors. The population in this study are companies listed on the Indonesia Stock Exchange (IDX). The research period is between 2013 and 2017. The test results found that Company Size, Political Connections and Audit Fees have negative influences on ARL, while Audit Opinion is identified no effect on ARL.

Keywords:

Company Size; Political Connections; Audit Opinion; Audit Fee; Audit Report Lag.

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