H. Achmad Uzaimi, SE., Ak,. M.Si
Asri Eka Ratih, SE., M.Si
Universitas Maritim Raja Ali Haji (UMRAH)
The objectives of the study were to obtain empirical evidence and analyze the effect of firm size, leverage, audit industry specialization, industrial classification and institutional ownership of audit report Lag. The population in this study is the financial statements of raw material producing companies listed on the Indonesia Stock Exchange period 2013-2015. Sampling technique with purposive sampling method that produces 15 companies with observation period year 2013-2015.
The results of this study indicate that partial Corporate Size and Institutional Ownership have an influence on Audit Report Lag. By Company size, Leverage, Industrial Auditor’s Specialization, Industrial Classification and Institutional Ownership of Report Lag Audit. This is evidenced from the Coefficient of Determination test with an adjusted R2 value of 0,506. This shows 50.6% Audit Report Lag influenced by Company Size, Leverage, Specialization of Auditor Industry, Profitablitas, Industrial Classification and Institutional Ownership. And the remaining 49.4% influenced by other variables that are not studied in this study.
Keywords: Company Size, Leverage, Industrial Specialization Auditor, Profitablitas, Industrial Classification, Institutional Ownership and Audit Report Lag.