Faktor Penentu Audit Report Lag Pemerintah Daerah di Indonesia

Aditya Kurniawan Wicaksono, sutaryo sutaryo


The Determine Factors of Audit Report Lag at Local Government in Indonesia

This study aims to determine the effect of internal audit and the assistance of state development audit agency (BPKP) to audit report lag (ATR) at 330 local governments in Indonesia in 2013. Internal audits are proxied with the sufficiency of the number of internal auditors and the number of internal auditors that the local government has indicated, while the assistance of BPKP is projected by the implementation of the information system. This research is able to give a result that sufficient number of internal auditor, number of trained internal auditor, implementation of information system implementation have negative effect to audit report lag It is also important to implement a reliable system of financial management in order to make the financial management process more accountable and transparent.

DOI: 10.15408/ess.v7i2.5199


audit internal; audit report lag; assistance; local government

Full Text:



Abbott, Lawrence J., Susan Parker, and Gary F. Peters. 2012. Internal Audit Assistance and External Audit Timeliness. AUDITING: A Journal of Practice & Theory. Vol. 31 (4): 3-20.

Abernathy, J.L., B. Beyer, A. Masli, & C.M. Stefaniak. (2015). How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness. Current Issues in Auditing. Vol. 9 (1): P1-P9.

Ahlawat, S.S., & D.J. Lowe. (2004). An Examination of Internal Auditor Objectivity: In‐House versus Outsourcing. AUDITING: A Journal of Practice & Theory. Vol. 23 (2):147-158..

Adams, M.B. (2013). Agency Theory and the Internal Audit. Managerial Auditing Journal, Vol. 9 (Issue: 8): 8 – 12.

Cohen, S., & S. Leventis. (2013). Effects of Municipal, Auditing and Political Factors on Audit Delay. Accounting Forum. Vol. 37 (1): 40-53.

Desai, N.K., G.J. Gerard, and A. Tripathy. (2011). Internal Audit Sourcing Arrangements and Reliance by External Auditors. AUDITING: A Journal of Practice & Theory. Vol. 30 (1): 149-171.

Ettredge, M.L., C. Li, & L. 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. Vol. 25 (2): 1-23.

Glovers, S.M., D.F. Prawitt, & D.A.. Wood. (2008). Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision. Contemporary Accounting Research. Vol. 25 (1): 193-213.

Lin, S., M. Pizzini., M. Vargus, & I.R. Bardhan. (2011). The Role of The Internal Audit Function in The Disclosure of Material Weaknesses. The Accounting Review. Vol. 86 (1): 287-323.

Naimi, M., M. Nor., S. Rohami, & W.N.Wan-Hussin. (2010). Corporate Governance and Audit Report Lag in Malaysia. AAMJAF. Vol. 6 (2):57-84. keistimewaan villa

Pizzini, M., S. Lin, & D.E. Ziegenfuss. (2015). The Impact of Internal Audit Function Quality and Contribution on Audit Delay. Auditing: A Journal of Practice & Theory. Vol. 34 (1): 25-58.

Prawitt, D.F., J.L. Smith, & D.A. Wood. (2009). Internal audit quality and earnings management. The Accounting Review. Vol. 84 (4): 1255-1280.

Wan-Hussin, W.N, & H.M. Bamahros. (2013). Do Investment In and The Sourcing Arrangement of The Internal Audit Function Affect Audit Delay? Journal of Contemporary Accounting & Economics. Vol. 9 (1): 19-32.

DOI: https://doi.org/10.15408/ess.v7i2.5199 Abstract - 0 PDF - 0


  • There are currently no refbacks.

Hasil gambar untuk DOAJCrossRefBASE-Search Open Archives Initiative


View My Stats