Factors That Can Affect Audit Report Lag With Audit Quality As Intervening Variables
DOI:
https://doi.org/10.32528/issh.v2i3.333Keywords:
audit report lag, audit quality, audit tenure, audit rotation, audit fee5Abstract
Delays in audit reports can reduce public trust so that it can result in a decrease in the good image of the company. This research was conducted to find out the causes of audit report lag using independent variables on audit tenure, audit rotation and audit fees with audit quality as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used purposive sampling. The analysis model uses the path analysis model. The results of this study prove that tenure audit directly has a significant positive effect on audit quality and a significant negative effect on audit report lag.Audit rotation has no effect on audit quality and audit report lag. audit fees have a significant positive effect on audit quality and have no effect on audit report lag and audit quality have no effect on audit report lag. The results of research on indirect or intervening effects prove that audit tenure, audit rotation and audit fees do not affect audit report lag through audit quality, respectively.
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