Factors affecting Audit Report Lag with Public Accounting Firms as Moderating Variables in Banking Companies on Indonesia Stock Exchange 2015-2020

Abstract

The study analyzes the factors influencing audit report lag with public accounting firms as moderating variables. The population used is a banking company listed on the Indonesia Stock Exchange from 2015-2020. The method was used with the Purposive Sampling Method and obtained by 20 companies. The data used is a data panel consisting of cross-section and time series data assisted by the E-views 9 statistics program. The panel's data region analysis results showed that the Fix Effect Model was the right model for estimating the regression equations tested. The results showed that the Independent Board of Commissioners and Internal Audit partially had no significant effect on audit report lag. In contrast, the audit committee's variables and the company's size were partially affected significantly. The results of simultaneous analysis of the independent board of commissioners, audit committee, internal audit, and company size significantly influence audit report lag. The results of the variable analysis of The Moderation of The Public Accounting Firm weakened the variables of the Independent Board of Commissioners, and the Internal Audit Committee on Audit Report Lag, while the Public Accounting Firm strengthened the influence of Corporate Size on Audit Report Lag.