Abstract:
This study examined and analyzed the factors that influencing the audit report lag or audit delay in public companies listed in Indonesia Stock Exchange for the year 2012 to 2014. This study uses stratified random sampling by choosing sample randomly from the companies listed. This study uses 42 valid samples after selecting according to sampling design. This study used multiple regression models or ordinary least square with 5% significant level or 95% level of confidence.
This study used seven variables that consist of six independent variables and a single dependent variable. This study analyzed the influences of company age, company size and revenue growth as the internal factors and as well external auditor factors such as audit quality, audit opinion and auditor switching toward audit report lag or audit delay in Indonesia. The result of this study showed that the company’s size and the company’s revenue growth have significant influences statistically toward audit delay while the other factors such as company age, audit quality, audit opinion and auditor switching does not have significance influence statistically toward audit delay. However, simultaneously company age, company size, revenue growth, audit quality, audit opinion and auditor switching have significance influence statistically toward audit delay.
