Influence of audit committee and internal audit on audit report lag | Zendy

Ratna Juwita | Zendy; Sutrisno Sutrisno T | Zendy; Bambang Hariadi | Zendy

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Influence of audit committee and internal audit on audit report lag

Author(s) -

Ratna Juwita,

Sutrisno Sutrisno T,

Bambang Hariadi

Publication year - 2020

Publication title -

international journal of research in business and social science (2147-4478)

Language(s) - English

Resource type - Journals

ISSN - 2147-4478

DOI - 10.20525/ijrbs.v9i1.593

Subject(s) - accounting , walk through test , audit , internal audit , audit evidence , business , audit committee , chief audit executive , joint audit , audit plan , stock exchange , nonprobability sampling , auditor's report , information technology audit , finance , medicine , environmental health , population

This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag

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