PENGARUH OPINI AUDIT, SOLVABILITAS, UKURAN KAP DAN LABA/RUGI TERHADAP AUDIT REPORT LAG

Abstract

Audit report lag is time in finishing job audient until publication date of audit report. This research purposes get proof empirical audit opinion, solvability company, size of public accountant, and profit/loss current year on audit report lag. Research carried on mining company in IDX for period 2009-2012. Sample used were 17 company with 68 financial statement. Samples were taken by purposive sampling. The analysis technique used multiple linear regression. Result shows audit opinion and profit/loss current year have negative effects to audit report lag, meanwhile solvability company and size of public accountant not affect the audit report lag.