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Influence of audit committee and internal audit on audit report lag: Size of public accounting firm as a moderating variable

International Journal of Research in Business and Social Science, 2020-01, Vol.9 (1), p.137-142 [Peer Reviewed Journal]

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Title:
Influence of audit committee and internal audit on audit report lag: Size of public accounting firm as a moderating variable
Author: Juwita, Ratna ; Sutrisno T, Sutrisno ; Hariadi, Bambang
Subjects: Accounting firms ; Accounting records ; Audit committees ; Audit risk ; Compliance ; Corporate governance ; Financial statements ; Influence ; Internal auditors ; Reputations ; Sanctions ; Stock exchanges
Is Part Of: International Journal of Research in Business and Social Science, 2020-01, Vol.9 (1), p.137-142
Description: 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
Publisher: Istanbul: Society for the Study of Business and Finance
Language: English
Identifier: ISSN: 2147-4478
EISSN: 2147-4478
DOI: 10.20525/ijrbs.v9i1.593
Source: Alma/SFX Local Collection

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