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

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Determinant Analysis Of Audit Report Lag In Regional Governments In Indonesia

[Full Text]



Karlina, Lindrianasari, Rindu Rika Gamayuni



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



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.



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