FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI

Abstract

This study aims to investigate the effect of company size, profitability, institutional ownership and audit committee on audit report lag with a moderating variable of Public Accounting Firm (KAP)’s reputation. The research population were State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) in the period of 2012 to 2017. Purposive sampling was applied with predetermined criteria to 18 companies as samples, so this study carried out 108 observations. Moreover, the data was analyzed using multiple linear regression analysis and the Moderated Regression Analysis (MRA) interaction test with IBM SPSS Statistics 24. As the results of multiple linear regression analysis, this study indicated that the firm size and institutional ownership negatively affected audit report lag. While the profitability and audit committee variables had no effect on audit report lag. The results of MRA interaction test demonstrated that the role of KAP's reputation was able to moderate and to influence the size of the company on audit report lag negativelly, but was unable to moderate the effect of profitability, institutional ownership, and audit committee on audit report lag.
Keywords: company size, profitability, institutional ownership, audit committee, audit report lag, reputation of public accounting firms.