The Influence of Company Size, Financial Leverage, and Public Accounting Firm Size on Audit Report Lag: Empirical Study of the Mining Company

Meiryani, Hendry Citra Wijaya, Jajat Sudrajat, Dedeh Maryani

2021

Abstract

The purpose of this research is to ascertain clearly about the effect of company size, financial leverage and public accounting firm size to audit report lag. This research used secondary data from mining companies that listed on Indonesia Stock Exchange year 2016-2018. Sample were collected by purposive sampling method. Based on the criteria predefined, a total of 33 samples used in this research were further analyzed by using Multiple Linear Regression Analysis. The research concluded that company size has a significant and negative effect on audit report lag, financial leverage has a significant and positive on audit report lag, while the public accounting firm size has no significant but has negative effect to audit report lag. This research also verify that company size, financial leverage and public accounting firm size simultaneously have a significant effect on audit report lag.

Paper Citation

in Harvard Style

Meiryani., Citra Wijaya H., Sudrajat J. and Maryani D. (2021). The Influence of Company Size, Financial Leverage, and Public Accounting Firm Size on Audit Report Lag: Empirical Study of the Mining Company. In Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI, ISBN 978-989-758-602-6, pages 206-214. DOI: 10.5220/0011243500003376

in Bibtex Style

@conference{icri21,
author={Meiryani and Hendry Citra Wijaya and Jajat Sudrajat and Dedeh Maryani},
title={The Influence of Company Size, Financial Leverage, and Public Accounting Firm Size on Audit Report Lag: Empirical Study of the Mining Company},
booktitle={Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI,},
year={2021},
pages={206-214},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011243500003376},
isbn={978-989-758-602-6},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI,
TI - The Influence of Company Size, Financial Leverage, and Public Accounting Firm Size on Audit Report Lag: Empirical Study of the Mining Company
SN - 978-989-758-602-6
AU - Meiryani.
AU - Citra Wijaya H.
AU - Sudrajat J.
AU - Maryani D.
PY - 2021
SP - 206
EP - 214
DO - 10.5220/0011243500003376