Audit Report Lag Memediasi Pengaruh Financial Distress dan GCG pada Ketepatan Waktu Publikasi Laporan Keuangan

  • Ni Luh Putu Ita Nopayanti Universitas Udayana
  • Dodik Ariyanto Universitas Udayana

Abstract

Go pubic companies are required to submit audited financial statements in a timely manner. Internal factors of the company and the independent auditor may affect the timeliness of financial statement publication. The purpose of this study is to obtain empirical evidence of the influence of financial distress and GCG on the timeliness of financial statement publication, with audit report lag as intervening variable. Samples are taken about 45 samples with purposive sampling method. Data was collected by non participant observation method. Data analysis technique using path analysis. The results showed that financial distress positively affect the audit report lag. GCG has a negative effect on audit report lag. Financial distress and GCG have no effect on the timeliness of financial statement publication. Financial distress and GCG affect the timeliness of financial statement publication through audit report lag.


Keywords:  Timeliness of financial statement publication, financial distress, GCG, dan audit report lag

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Published
2018-02-19
How to Cite
NOPAYANTI, Ni Luh Putu Ita; ARIYANTO, Dodik. Audit Report Lag Memediasi Pengaruh Financial Distress dan GCG pada Ketepatan Waktu Publikasi Laporan Keuangan. E-Jurnal Akuntansi, [S.l.], v. 22, n. 3, p. 2284-2312, feb. 2018. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36958>. Date accessed: 23 may 2022. doi: https://doi.org/10.24843/EJA.2018.v22.i03.p24.
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