Abstract:
Audit Report lag is the range date between the date of financial year -end to the
auditor’s report signing date. Indonesian entities are required to report their financial statement audit to Badan Pengawas Pasar Modal (BAPEPAM) within 90 days after financial year-end. It is important consider the audit report lag as the fined of the lateness is Millions Rupiah and the manufacture entities listed in Indonesia Stock Exchange (IDX) are the entities that concern their obligation to their stakeholders and wide-user financial statement to encourage the importance of information management in faster the length of audit report published. This research population is a study on manufacture entities listed in IDX year 2010-2014. The researcher use purposive sampling based on some criteria. The independent variables are capital structure, entity size, and independent auditor quality. The dependent variable is audit report lag. Moreover the regression model used to test hypothesis is multiple linear regression with significance of 5%. The result of T-test is capital structure’s significance level is 0.019, entity size’s significance level is 0.003, and independent auditor quality’s significance level is 0.003 which means all independent variables have significance influence to audit report lag. The results of F-test is 0.000, because it is less than the significance level of 0.05, it can be concluded that the independent variables simultaneously, or at least one of them affect the audit report lag as the dependent variable.
