Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry?

Noviarty, Helisa; Puspitasari, Ayu; Heniwati, Elok

doi:10.9744/jak.23.1.15-23

Cited by 2 publications

(1 citation statement)

References 46 publications

(63 reference statements)

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“…Meanwhile, companies with more than three audit committee members have an ARL of 71 days. The results of this study support the research of Abdillah et al (2019), which provides evidence that a large audit committee size results in shorter delays in company audit reports, and Wandrianto et al ( 2021), Noviarty et al (2021) which proves a negative and significant effect on the size of the audit committee with audit report lag. However, the results of this study contradict the research of Sultana et al (2015), which shows that the size of the audit committee does not affect the delay in audit reports.…”

Section: Analysis Of Regression and Hypothesissupporting

confidence: 89%

Analysis of Influencing Factors Affecting Audit Report Lag

Setiyowati¹,

Januarti²

2022

JASET

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The company's delay in reporting financial statements has increased yearly. This study aims to examine several variables that are considered to affect audit report lag. These factors include investment opportunities, profitability, company size, audit committee size, and auditor opinion. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. The sampling method used was purposive sampling, using criteria for determining the sample so that 314 sample companies were obtained for three years of observation (2017 - 2019). The data analysis method used is multiple linear regression method. The results of this study indicate that profitability, size of the audit committee, and auditor opinion have a significant negative effect on audit report lag. In contrast, investment opportunity and company size have a negative and insignificant influence on audit report lag. This research provides an overview of good control and positive information from the company to be factors that can advance the submission of audited financial reports to policy-making authorities.

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Section: Analysis Of Regression and Hypothesissupporting

confidence: 89%

Analysis of Influencing Factors Affecting Audit Report Lag

Setiyowati¹,

Januarti²

2022

JASET

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Using nonfinancial measures to improve fraud risk assessments: Opportunities and limitations

Špiler¹,

Bogojević-Arsić²,

Knežević³

2022

Int J Econ Practice & Policy

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Previous research indicates a growing need to address the issue of fraudulent financial research. In addition to financial measures, non-financial measures are those that should be considered in the process of measuring the economic performance of the company. This research points to the importance of an integrated way of measuring the financial performance of a company in assessing the risk of fraud, which implies the application of non-financial performance measures together with financial ones. If there is a difference between non-financial measures and financial performance, this may be a warning sign that there may be a risk of fraud. Research on the application of non-financial measures in improving the risk assessment of fraud is scarce when looking at the Serbian context. Therefore, this research will add value to the existing literature on fraud risk management in financial statements.

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Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry?

Cited by 2 publications

References 46 publications

Analysis of Influencing Factors Affecting Audit Report Lag

Analysis of Influencing Factors Affecting Audit Report Lag

Using nonfinancial measures to improve fraud risk assessments: Opportunities and limitations

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