文章基本信息

标题：Firm Size, Profitability, Leverage as Determinants of Audit Report Lag: Evidence From Indonesia
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作者：Lailah Fujianti ; Indra Satria
期刊名称：International Journal of Financial Research
印刷版ISSN：1923-4023
电子版ISSN：1923-4031
出版年度：2020
卷号：11
期号：2
页码：61-67
DOI：10.5430/ijfr.v11n2p61
出版社：Sciedu Press
摘要：This study examines the factors that influence Audit Report Lag in Indonesia. This factor is seen from the financial performance of the company size, profitability and corporate leverage. The research sample was 91 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015 and 2016. The total observation for 2 years amounted to 182. The method of data analysis is random effect models. The results showed that company size and profitability are variables that can shorten Audit Report Lag. Meanwhile, leverage has not empirically proven to have a significant effect. The findings implies that large companies have better information and technology systems compared to smaller companies so as to strengthen internal control and speed of presentation of financial statements. High profitability encourages companies to present financial reports on time so that the impact of ARL decline.
关键词：firm size; profitability; leverage; audit report lag; Indonesia