Influence of audit committee and internal audit on audit report lag

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

Keywords: {'name': 'audit report lag'}, {'name': 'audit committee'}, {'name': 'internal audit'}, {'name': 'public accounting firm'}

Authors & affiliations

Ratna Juwita
Affiliation not supplied

Sutrisno Sutrisno T
Affiliation not supplied

Bambang Hariadi
Affiliation not supplied

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Supplied references, not a list of publications citing this article.

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