Title: WHAT AFFECTS THE AUDIT REPORT LAG DURING THE COVID-19 PANDEMIC? EVIDENCE FROM INDONESIA
Authors:
Heru Sulistiyo*, Sutono, Subianto and Siti Mutmainah
Abstract:
This study about audit report lag aims to test the influence of switching auditor, internal control system (ICS), firm size, solvability and profitability on audit report lag in companies listed on the Indonesia Stock Exchange (IDX). The population study was whole companies listed on the Indonesia Stock Exchange (IDX) in 2020. Samples final 81 is determined based on the formula solving, with a random sample sampling technique. The analytical technique used multiple linear regressions with SPSS 24 program assistance.
Research results show profitability and internal control system had a negative effect on audit report lag, solvability had an influential positive on audit report lag, meanwhile firm size and switching auditors were not influential on audit report lag.
Keywords: Audit report lag, switching auditor, internal control system, firm size, solvability, profitability.
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