IJSTR >> Volume 7 - Issue 4, April 2018 Edition

[Full Text]

AUTHOR(S)

Karlina, Lindrianasari, Rindu Rika Gamayuni

KEYWORDS

Audit report lag, size, age, incumbent, audit finding, audit opinion, and allocation fund

ABSTRACT

This study aims to examine and find the empirical evidence of effect of size, age, incumbent, opinion finding, and DAK on audit report lag. This study uses the sample of 513 regional governments in Indonesia in 2013 – 2015, and the data used are secondary data obtained from Examination Result Report – Laporan Hasil Pemeriksaan (ERR – LHP) of BPK – Supreme Audit Institution on LKPD in 2013 – 2015, data on administrative age of regional government and the list of regional heads in Indonesia in 2013 – 2015. Data analysis is done by panel data analysis, and data processing is done using statistics testing instrument Eviews 9. The result of this study shows that only age of regional government and audit finding significantly affect audit report lag, while size, incumbent, opinion, and DAK do not affect audit report lag.

REFERENCES

[1] Aziz, A. A., F. Isa., dan M. F. Abu. 2014. Audit Report Lags of Federal Statutory Bodies in Malaysia. International Conference on Economic, Management and Development.

[2] Badan Pemeriksa Keuangan RI. 2013-2015. Ikhtisar Laporan Hasil Pemeriksaan Jakarta.

[3] Bamber, E.M., Bamber, L.S., dan Schoderbek, M.P. 1993. Audit Structure and Other Determinantsof Audit Report Lag. Accounting, Auditing and Accountability Journal, 12 (1):1-23.

[4] Beattie, V., R. Brandt., and S. Fearnley. 2000. Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors. International Journal of Auditing, 4: 177–202.

[5] Bergman, M. and J.E. Lane. 1990. Public Policy in a Principal Agent Framework. Journal of Theoretical Politics, 2(3): 339-352

[6] Cagle, Corey S., Dale L. Flesher, and Annette B. Pridgen. 2014. Audit Report Timeliness of United States Local Governments: An Investigation of Entities Exceeding Reporting Deadlines. Accountancy Business and the Public Interest, 24: 71-109.

[7] Carslaw, C.A.P.N., dan Kaplan, S.E. 1991. An Examination of Audit Delay : Further Evidence from New Zeland. Accounting and Bussiness Research, 22 (82): 21-32.

[8] Christiaens, J., and Van Peteghem V. 2007. Governmental accounting reform: evolution of the implementation in Flemish municipalities. Financial Accountability and Management, 23 (4):375–99.

[9] Cohen, Sandra., dan Stergios Leventis. 2013. Effects of Municipal, Auditing and Political Factors on Audit Delay. Accounting Forum, 37: 40-53.

[10] Ettredge, Michael L., Chan Li., dan Lili Sun. 2006. The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era. Auditing: A Journal of Practice & Theory, 25 (2): 1-23.

[11] Gujarati dan Porter. 2015. Dasar-dasar Ekonometrika. Jakarta: Salemba empat.

[12] Harjoto, Maretno Agus, et.al. 2015. The Impact Of Demographic Characteristics Of Ceos And Directors On Audit Fees And Audit Delay. Managerial Auditing Journal, 30 (8): 963-997.

[13] Jensen, M.C., dan Meckling, W.H. 1976. Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 3 (4): 305-360.

[14] Johnson, Laurence E. 1998. Further Evidence On The Determinants Of Local Government Audit Delay. Journal of Public Budgeting, Accounting & Financial Management, 10(3): 375-397.

[15] Lane, P.R., 2003. The Cyclical Behaviour of Fiscal Policy: Evidence from the OECD. Journal of Public Economics, 87: 2661–2675.

[16] Lianto, Novice., dan Budi Hartono Kusuma. 2010. Faktor-faktor yang berpengaruh terhadap Audit Report Lag. Jurnal Bisnis dan Akuntansi, 12 (2): 97-106.

[17] Lys, T., and R. L. Watts. 1994. Lawsuits Against Auditors. Journal of Accounting Research 32: 65-93.

[18] McLelland, Andrew J. dan Gary Giroux. 2000. An Empirical Analysis of Auditor Report Timing by Large Municipalities. Journal of Accounting and Public Policy, 19 (3): 263-281.

[19] Meyer, John W., and W. Richard Scott. 1983. Organizational Environments: Ritual and Rationality. Beverly Hills, CA: Sage.

[20] Mohamad, Marziana, Wan Mohammad Taufik Wan Abdullah and Mohmad Sakarnor Deris. 2012. Audit Delay in Local Authorities: An Exploratory Study in Kedah, Perak and Kelantan. International Conference on Economics, Business Innovation IPEDR, 38.

[21] Owusu-Ansah, Stephen. 2000. Timeliness of Corporate Financial Reporting in Emerging Capital Market : Empirical Evidence from The Zimbabwe Stock Exchange. Journal Accounting and Business Research, 30 (3): 241-254.

[22] Owusu-Ansah, Stephen., dan S. Leventis. 2006. Timeliness of Corporate Annual Financial Reporting in Greece. European Accounting Review, 15 (2): 273-287.

[23] Payne, Jeff L. dan Kevan L. Jensen. 2002. An Examination of Municipal Audit Delay. Journal of Accounting and Public Policy, 21: 1-29.

[24] Petronila, Thio Anastasia. 2007. Analisis Pengaruh Skala Perusahaan, Profitabilitas, KAP, Opini Audit, Pos Luar Biasa dan Umur Perusahaan terhadap Audit Delay. Jurnal Akuntabilitas, 6(2): 129-141.

[25] Ryan, Christine M, Trevor A. Stanley., and Morton Nelson. 2002. Accountability Disclosures by Queensland Local Government Councils: 1997-1999 . Financial Accountability & Management, 18 (3): 261- 289.

[26] Sutaryo and Yediel Lase. 2014. Auditors Characteristics And Audit Delay: Evidence From Indonesian Regional Governments. Corporate Ownership & Control, 13(1): 66-73.

[27] Watts, R., and Zimmerman, J. 1986. Positive Accounting Research. Englewood Cliffs, NJ: Prentice Hall.

[28] Weber, Max. 1947. The Theory of Social and Economic Organization. New York: Oxford University Press.