Authors :
Aulia Rahmadani M; Nirwana; Muhammad Alief Fahdal
Volume/Issue :
Volume 8 - 2023, Issue 9 - September
Google Scholar :
https://tinyurl.com/yhf4u4fh
Scribd :
https://tinyurl.com/2p53ndyz
DOI :
https://doi.org/10.5281/zenodo.10013533
Abstract :
This research focuses on factors that can affect
audit report lag. The research method used is
quantitative research method. The data used to support
this research is secondary data published the company's
official website and annual report on the Indonesia Stock
Exchange. Methods for analyzing the problems in this
study used descriptive statistical analysis techniques,
classical assumption tests, multiple linear regression,
correlation coefficients, determination coefficients and
hypothesis testing. The partial results showed that
information technology, audit opinion, audit quality
influenced audit report lag. While the results of
simultaneous research show that information technology,
audit opinion, audit quality have a joint effect on audit
report lag.
Keywords :
Information Technology; Audit Opinion; Audit Quality; Audit Report Lag.
This research focuses on factors that can affect
audit report lag. The research method used is
quantitative research method. The data used to support
this research is secondary data published the company's
official website and annual report on the Indonesia Stock
Exchange. Methods for analyzing the problems in this
study used descriptive statistical analysis techniques,
classical assumption tests, multiple linear regression,
correlation coefficients, determination coefficients and
hypothesis testing. The partial results showed that
information technology, audit opinion, audit quality
influenced audit report lag. While the results of
simultaneous research show that information technology,
audit opinion, audit quality have a joint effect on audit
report lag.
Keywords :
Information Technology; Audit Opinion; Audit Quality; Audit Report Lag.
