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Influence of audit committeeandinternal audit on audit report lag: Size of public accounting firm as a moderating variable

Author

Listed:
  • Ratna Juwita

    (Master Program of Economic and Business Faculty, Brawijaya University, Indonesia)

  • Sutrisno T

    (Master Program of Economic and Business Faculty, Brawijaya University, Indonesia)

  • Bambang Hariadi

    (Economic and Business Faculty, Brawijaya University, Indonesia)

Abstract

This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag. Key Words:Audit report lag, Audit committee, Internal audit, Public accounting firm

Suggested Citation

  • Ratna Juwita & Sutrisno T & Bambang Hariadi, 2020. "Influence of audit committeeandinternal audit on audit report lag: Size of public accounting firm as a moderating variable," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(1), pages 137-142, January.
    • Handle: RePEc:rbs:ijbrss:v:9:y:2020:i:1:p:137-142
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    References listed on IDEAS

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    1. Mishari M. Alfraih, 2016. "Corporate governance mechanisms and audit delay in a joint audit regulation," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 24(3), pages 292-316, July.
    2. Wafa Al-Ghanem & Mohamed Hegazy, 2011. "An Empirical Analysis of Audit Delays and Timeliness of Corporate Financial Reporting in Kuwait," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 1(1), pages 73-90, June.
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    Cited by:

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