The Implication Of Audit Reporting Lag With Financial Statement Restatement
Prof. Dr. SOEGENG SOETEDJO, SE., Ak., CA. & Mustika Suryaning Putri
Faculty of Economic and Business Airlangga University
Abstract
This study was conducted to examine the effect of audit reporting lag on financial statement restatement with firm size, big four public accounting firm, loss, and auditor switching as control variabels. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. The sample used is 253 company data. The analysis technique used in this research is logistic regression. Data type is secondary data and processed with data processing software SPSS 20.0. The results found that audit reporting lag had positif effect on financial statement restatement.
Keywords: audit reporting lag, restatement
Topic: Environmental Auditing and Compliance