The Influence of audit committee and internal audit on audit report lag

Size of public accounting firm as a moderating variable

  • Ratna Juwita Brawijaya University
  • Sutrisno Sutrisno T
  • Bambang Hariadi
Keywords: audit report lag, audit committee, internal audit, public accounting firm

Abstract

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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Published
2020-01-03
How to Cite
Juwita, R., Sutrisno T, S., & Hariadi, B. (2020). The Influence of audit committee and internal audit on audit report lag. International Journal of Research in Business and Social Science (2147- 4478), 9(1), 137-142. https://doi.org/10.20525/ijrbs.v9i1.593
Section
Articles