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1408

FACTORS AFFECTING AUDIT REPORT LAG ON THE INDONESIA

STOCK EXCHANGE (FOR THE PERIODS OF 2019 – 2020)

Fahmil Furqon El Ghofiqiy

, Hadri Mulya

Mercu Buana University, Indonesia

1, 2

Email : fahmilfurqonelghofiqiy@gmail.com, hadri.mulya@mercubuana.ac.id

ARTICLE INFO

ABSTRACT

Date received : 25 July 2022

Revision date : 10 August 2022

Date received : 23 August 2022

This study aims to analyze the factors that influence audit

report lag on the transportation and logistics sector registered

in Indonesia stock exchange in the periods 2019 and 2020. The

study sample was determined by purposive sampling method.

The data used are secondary data from financial statements

published by Indonesia stock exchange. The analytical

methods used are descriptive statistical analysis and multiple

regression statistical analysis. The results showed that going

concern opinion was proved to have a significant effect on

audit report lag. The tax incentives, public accounting firm size

and company size did not affect significantly on audit report

lag. The tax incentives did not affect significantly on audit

report lag due to companies submitted their financial

statement reports on time in order to get tax incentives. Each

company that would conduct an auditing would consider to the

size of the public accounting firm that would hold auditing of

the company. It is also in line with the auditor who will consider

the size of the company to be audited so that the auditor can

estimate the timeliness of conducting the auditing.

Keywords: audit report lag;

going concern opinion; tax

incentives; public accounting

firm size; company size.

This work is licensed under CC BY-SA 4.0

INTRODUCTION

Timeliness in reporting audited financial statements is very much needed by both

internal and external parties of an entity. Delayed financial statements will cause many

consequences for the company, one of which is the consequence of being late for internal

parties to make decisions for the next periods. The longer the time for examining entity

data, the greater the possibility and opportunity for the entity to modify data that should

not be changed. The length of time the inspection will provide an opportunity for

management to add errors and even fraud. Cases of fraud can be associated with moral

reflection on actions in business to get the maximum possible profit Apollo (2020).

Factors Affecting Audit Report Lag in The Indonesia Stock Exchange (For The Periods of

2019 – 2020)

Indonesian Journal of Multidisciplinary Science

, Vol 1 (11), August 2022

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In March 2020 there was a pandemic which resulted in many sectors experiencing

losses. Merdeka.com publishes that there will be six sectors that will be affected if a

pandemic occurs in Indonesia. The six sectors in question are Tourism, Manufacturing,

Economics, Transportation, Social Affairs, and Food. With this impact, the Indonesia Stock

Exchange (IDX) provides relief regarding the fulfillment of obligations and service support

for listed companies. The extension was given as a follow-up to the issuance of the Letter

of the Head of the Capital Market Supervision Department of the Financial Services

Authority (OJK) Number: S-45/PM.22/2020 dated March 19, 2020 regarding the

relaxation of regulations, regarding the obligation to submit reports by listed companies

as an effort to mitigate the impact caused by the Covid-19 emergency in Indonesia. The

relief has been in effect since March 20, 2020 through the Decree of the Board of Directors

of the Indonesia Stock Exchange No. Kep-00027/BEI/03-2020 dated March 20, 2020

regarding the Relaxation of the Deadline for Submission of Financial Statements and

Annual Reports which provides an extension of the deadline for submitting annual

financial reports and reports on the evaluation results of the audit committee for issuers

and companies that go public, given an extension of two months from the expiration

date.

With the relaxation of the deadline for submitting financial statements, it is hoped

that the company can submit its financial statements on time or even before the specified

deadline. In fact, there are still many companies that have not submitted their financial

statements. The 2019 IDX financial report states that there are 30 issuers with a book

closing period of 31 December 2019 which have not submitted financial reports by the

specified deadline or on 30 July 2020 as determined by the IDX. If the company obeys

the law, the company will have good quality financial reports Setiyawati, H., Hidayah, N.,

Rahmatika, Dien, N., & Indarsih (2020).

There are many possibilities that affect the delay in the submission of audited

financial statements. One of the possible delays is the attention to going concern

experienced by the issuer. This is indicated by the number of companies affected by the

restrictions. Angraini (2021) shows that going concern opinion has a significant effect on

audit report lag, while Febrianti & Sudarno (2020) shows the opposite where going

concern audit opinion has no significant effect on audit report lag.

Another possible cause of delays is the tax incentive decision issued by the Minister

of Finance through the Directorate General of Taxes with PMK No 23/PMK.03/2020 dated

March 21, 2020 which will provide tax changes due to these incentives, even though it

can be overcome with the long-term relief time. From one of the phenomena above, there

may be other things that cause delays in completing the audit.

The Indonesia Stock Exchange launched the division of new sectors on January

25, 2021 through decree Number Peng-00012/BEI.POP/01-2021. The division of the

Factors Affecting Audit Report Lag in The Indonesia Stock Exchange (For The Periods of

2019 – 2020)

Indonesian Journal of Multidisciplinary Science

, Vol 1 (11), August 2022

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sector was previously divided into nine sectors and is now divided into eleven sectors. On

November 17, 2020, the IDX announced that there were nine sectors affected by the

pandemic, namely: (1) Hotels and Tourism; (2) Flight; (3) Meeting Incentives

Conferences Exhibition (MICE); (4) Bars and Restaurants; (5) Cinemas and Concerts; (5)

Sports; (6) Mall and Retail; (7) Consumer Electronics; and (8) Automotive. IDX

emphasized that of the nine affected sectors, the aviation sector was the most affected

by seeing that the existing losses were measured by a total loss of USD 812,000,000.

The phenomenon that occurs above is the phenomenon of delays in auditing which

is often referred to as an audit report lag. According to Sutedjo (2006) audit report lag is

the time delay in the completion of the audit report as seen from the closing date of the

company's financial statements or the end of the fiscal year until the date of issuance of

an audited report. Meanwhile, according to (Juanita, Greta Juanita Satwiko, 2012), audit

report lag is the period of time in completing the audited report until the publication of

the audited report which is seen from the length of days it takes the auditor to obtain a

report from an independent auditor. At the time of closing the company's books which

usually ends on December 31 until the date listed in the audited financial statements in

the ratification section of the independent auditor's report.

The auditor will carry out the audit engagement within a predetermined period of

time so that the complexity of the company becomes one of the considerations in

determining the length of the audit engagement. It is in accordance with paragraph 9 of

ISA 210 that the auditor shall obtain agreement on the terms of the audit engagement

with management or those in charge of the management of the entity. From the auditor's

point of view, it is obligatory to study how big the company is to be audited, while from

the company's side, it is necessary to choose a competent auditor so that the auditing is

carried out in accordance with the agreed plan. In accordance with (Nugroho, 2018), the

limited audit time and budget require auditors to work effectively and efficiently. Fujianti

& Satria (2020) shows the results that company size has an effect on audit report lag,

the same thing is shown in (Fayyum & Rustiana, 2019) research. While the opposite is

shown by Shofiyah & Suryani (2020) which shows that company size has no significant

effect on audit report lag. Kusumawardani (2013) conducted research related to the

relationship between auditor size and audit report lag which shows that there is a

significant effect between the two variables, while Atmojo & Darsono (2017) shows the

opposite result.

Based on the existing phenomena, the researchers are interested in conducting

research with the title "Factors Affecting Audit Report Lag on the Indonesia Stock

Exchange (Empirical Study on the Transportation and Logistics Sector Listed on the

Indonesia Stock Exchange for the Periods of 2019-2020)".

Factors Affecting Audit Report Lag in The Indonesia Stock Exchange (For The Periods of

2019 – 2020)

Indonesian Journal of Multidisciplinary Science

, Vol 1 (11), August 2022

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METHOD

This research is a quantitative research in the form of a hypothesis, where the

data used are secondary data. The secondary data are in the form of data derived from

annual financial report data sourced from the Indonesia Stock Exchange at

www.idx.co.id.

The research method used in this research is causal research to determine the

effect of one or more independent variables on the dependent variable. Where the

independent variables used in this study are Going Concern Opinion, Tax Incentives,

Company Size and Public Accounting Firm Size, while the dependent variable is the Audit

Report Lag.

Dependent variables are often referred to as output variables, criteria, or

consequences. The related variables are variables that are the results or are influenced

by the existence of independent variables Sugiyono (2016). The dependent variable is

denoted by (Y). Audit Report Lag is the dependent variable used in this study.

The independent variable is often referred to as the antecedent variable, predictor,

and stimulus. The independent variable is a variable that affects or in the near future

becomes the cause of change. This independent variable is denoted by (X). In this study,

the independent variables that will be related to the dependent variable to be studied are

the X1 variable, namely Going Concern, the X2 variable, namely Tax Incentives, the X3

variable, namely the Size of the Public Accounting Firm and the X4 variable, namely the

Company Size.

The population is a generalization area consisting of objects or subjects that have

certain quantities and characteristics determined by the researcher to be studied, and

then a conclusion is drawn. Population is also not just the number of objects or subjects

studied, but include all the characteristics or properties possessed by the objects or

subjects Sugiyono (2018).

The population used in this study is companies listed on the Indonesia Stock

Exchange which are listed up to the division of sectors through the Decree of the

Indonesian Stock Exchange with Number Peng-00012/BEI.POP/01-2021.

The sampling technique used in this study used the purposive sampling method,

namely the determination of the sample based on certain criteria as desired by the

researcher Sugiyono (2018). The criteria with the purposive sampling method in selecting

the research sample are:

1. Transportation sector companies listed on the Indonesia Stock Exchange in the

period 2019 – 2020 with a closing date of December 31 each year.

2. The company published financial reports from 2019 to 2020 in which there are

data used in research and has been audited by a Public Accounting Firm and

included an independent auditor's report.

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Data collection techniques are the most important step in research because the

main purpose of research is to obtain data Sugiyono (2018). Documentation method is

the data collection technique chosen in this study. Documentation is carried out to collect

secondary data from various sources, both personal and institutional (Sanusi, 2011). The

data collected in this study is available on the Indonesia Stock Exchange which is accessed

through the official website www.idx.co.id in the form of company financial statements.

The data used in this study are the annual financial statements of each company which

is the research sample in 2019 and 2020. The data needed in the study consists of:

Statement of Financial Position; Income statement; Notes to Financial Statements, and

Independent Auditor's Opinion.

RESULT AND DISCUSSION

a. Description of Research Data

Based on the criteria, there are 24 sample companies that meet the sample criteria

from the list of transportation and logistics industry companies whose data are in

accordance with the needs of the research from a total population of 27 companies. Three

companies are not included in the criteria because these companies have only effectively

entered stock exchange trading during the research period.

b. Descriptive Analysis

1. Audit Report Lag

The results of the descriptive analysis of the audit report lag variable show the

highest value of 210 and the lowest value of 62 with an average audit report lag value of

113.25 and a standard deviation of 35.559. The average value (mean) is greater than the

deviation value 113.25 > 35.559

The company with the highest score is PT Dewata Freight international Tbk in 2019

which means that the audit completion period for the company is the longest time in

completing the audit. Meanwhile, the company with the lowest score is PT Armada

Berjaya Trans Tbk in 2019 and 2020, which means that the audit completion period for

the company is the fastest time to complete the audit.

2. Opinion Going Concern

The result of testing the dummy variable is that 31.3% is affected by going concern

audit opinion while the remaining 68.8% is not influenced by opinion going concern audit

from 48 samples of audit report lag values in companies listed in the transportation and

logistics industry on the Indonesia Stock Exchange.

3. Tax Incentive

The results of the dummy variable test show that 68% do not use tax incentives

while the remaining 31.3% use tax incentives of 22% tax rates from 48 samples of tax

Factors Affecting Audit Report Lag in The Indonesia Stock Exchange (For The Periods of

2019 – 2020)

Indonesian Journal of Multidisciplinary Science

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incentive values in companies listed in the transportation and logistics industry on the

Indonesia Stock Exchange.

4. Size of Public Accounting Firm

Based on the results of the dummy variable test, it shows that 20.8% of the total

sample was audited by public accounting firms affiliated with big four foreign KAPs,

79.2% of the total samples were audited by public accounting firms that are not affiliated

with big four KAPs of the 48 value samples of the size of public accounting firms for

companies listed in the transportation and logistics industry on the Indonesia Stock

Exchange.

5. Company Size

The results of the descriptive analysis of the firm size variable show the highest

value of 18.81 and the lowest value of 9.95 with an average firm size value of 13.17 and

a standard deviation of 1.79. The average value (mean) is greater than the deviation

value of 13.17 > 1.79. The company with the highest score is PT Garuda Indonesia

(Persero) Tbk in 2020, which means the company has the largest assets among all

transportation and logistics industry companies. Meanwhile, the company with the lowest

score is PT Trimuda Nuansa Citra Tbk in 2020, which means that the company has the

largest assets among all transportation and logistics industry companies.

c. Classic assumption test

1. Normality test

The significance value of the K-S test on the Kolmogorov-Smirnov regression

model is 0.200 with a significance of 0.087. Based on these results, it can be concluded

that the regression model has met the requirements for normality because the

significance value is 0.087 > 0.05.

3. Multicollinearity Test

Table 1. Result of Multicollinearity Test

Variables

VIF

Tolerance

Remarks

Opinion Going

Concern

1,073

0,932

There is no multicollinearity

Tax Incentives

1,100

0,909

There is no multicollinearity

Size of PAF

2,602

0,384

There is no multicollinearity

Company Size

2,691

0,372

There is no multicollinearity

Source: Processed secondary data, 2021

Based on the results of the multicollinearity test shown in the table above, it shows

that the Variance Inflation Factor (VIF) value for the four variables is below 10.00. The

tolerance value of the five variables also shows a number greater than 0.10. From the

two descriptions, it can be concluded that the regression model has met the requirements

of multicollinearity.

Factors Affecting Audit Report Lag in The Indonesia Stock Exchange (For The Periods of

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3. Autocorrelation Test

The autocorrelation test shows that the Durbin Watson value is 2.045, while the

Durbin Watson table with a significance of 0.05, the sample size is 48 and the number of

independent variables is 4 variables (k = 4), the dL value is 1.3619 and the dU is 1.7206.

If the result is stated that dU < d < 4-dU then there is no autocorrelation. The dU data

is 1.7206 which results in a 4-dU of 2.2794 so that 1.3619 < 2.045 < 2.2794, so in this

study, it can be concluded that the value of dw lies between dU and 4-dU. Based on these

tests, it can be concluded that the regression model in this study does not occur

autocorrelation.

4. Heteroscedasticity Test

Figure 1. Scatterplot Result

Source: Processed secondary data, 2021

Based on Figure 1 shown above, the scatterplot graph shows that the data spreads

above and below the number 0 (zero) on the Y axis and there is no clear pattern in the

spread of the data. Based on these tests, it can be concluded that the selected data is

free from heteroscedasticity.

d. Multiple Linear Regressions

1. Coefficient of Determination Test

The results of the coefficient of determination above show that R Square (R2) is

0.206 and Adjusted R2 is 0.132 or 13.2%. The amount of Adjusted R2 shows that the

Audit Report Lag can be explained by the variables of Going Concern Audit Opinion, Tax

Incentives, Public Accounting Firm Size, and Company Size by 13.2% while the remaining

86.8% is influenced by other factors not analyzed in this study.

2. F Test

Simultaneous test shows that the significance level is 0.038 which is smaller than

the specified significance level of 0.05 and the F count value is 2.787 which is greater

than F table of 2.565. It can be concluded that the model is fit. So the independent

variable can be used to predict the dependent variable.

Factors Affecting Audit Report Lag in The Indonesia Stock Exchange (For The Periods of

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3. T Test

Table 2. T Test Result

Source: Processed secondary data, 2021

1. Effect of Going Concern Opinion on Audit Report Lag

Table 3 shows that the regression coefficient t count is 3.013 which is greater than

t table of 2.017 with a significance of 0.004 which is smaller than the specified significance

level of 0.05, which means that the Going Concern Opinion hypothesis has a significant

effect on Audit Report Lag in transportation and transportation companies logistics listed

on the Indonesia Stock Exchange for the period 2020 and 2019 are accepted.

2. Effect of Tax Incentives on Audit Report Lag.

Table 3 shows that the regression coefficient t count is 0.212 smaller than t table

is 2.017 with a significance of 0.883 which is greater than the specified significance level

of 0.05 which means that the Tax Incentive hypothesis has a significant effect on Audit

Report Lag in transportation and logistics companies which are listed on the Indonesia

Stock Exchange for the period 2020 and 2019 are rejected

3. Effect of Public Accounting Firm Size on Audit Report Lag

In table 3 it is shown that the regression coefficient t count is 1.241 smaller than

t table is 2.017 with a significance of 0.221 which is greater than the specified significance

level of 0.05 which means that the hypothesis of Public Accounting Firm Size has a

significant effect on Audit Report Lag in transportation and logistics companies listed on

the Indonesia Stock Exchange for the period 2020 and 2019 are rejected.

4. The Influence of Company Size on Audit Report Lag

In table 3 it is shown that the regression coefficient t count is 0.561 smaller than

t table is 2.017 with a significance of 0.557 which is greater than the specified significance

level of 0.05 which means that the Firm Size hypothesis has a significant effect on Audit

Report Lag in transportation and logistics companies listed on the Indonesia Stock

Exchange for the period 2020 and 2019 are rejected.

Discussion

1. Effect of Going Concern Opinion on Audit Report Lag

In the previous research conducted by (Angraini, 2021) and (Ambor, 2015), it was

found that going concern opinions can affect audit report lag. This is consistent with the

results stated in the notation of the first hypothesis (H1). It was found that going concern

opinion had a significant effect on audit report lag in companies listed in the

Model

Unstandardized

Coefficients

Standardized

Coefficients

Sig.

Std.

Error

Beta

(Constant)

131,801

54,677

2,411

,020

Opini Going Concern

32,234

10,698

,424

3,013

,004

Insentif Pajak

-2,292

10,830

-,030

-,212

,833

Ukuran KAP

23,590

19,013

,272

1,241

,221

Ukuran Perusahaan

-2,492

4,439

-,125

-,561

,577

Factors Affecting Audit Report Lag in The Indonesia Stock Exchange (For The Periods of

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Indonesian Journal of Multidisciplinary Science

, Vol 1 (11), August 2022

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transportation and logistics sector in 2020 and 2019. This can also be seen from the

output results of the t test which shows that the significance value is smaller than (0.05).

The auditor's report in which there is a going concern opinion requires a more in-depth

evaluation of the possibility of the company's survival. An audit report with a modified

going concern opinion is an indication that the company has an indication that it cannot

maintain its business continuity. Auditors are required to assess several things such as

economic conditions, operations, and other things that affect the company's ability to

maintain its business continuity. The auditor must obtain sufficient evidence regarding

this matter in accordance with the guidelines for auditing standards number 570

paragraph 16.

2. Effect of Tax Incentives on Audit Report Lag

This study shows that there is no significant effect of tax incentives on audit report

lag because in reality the company submits its financial statements on time. The

government publishes the amount of tax incentive rates through Minister of Finance

Regulation number 23/PMK.03/2020 on March 21, 2020 and publishes relaxation of

reporting limits through the Goverment Regulation in Lieu of Law (Perpu) number 1 of

2020 on March 1, 2020 so that many companies will have been audited by public

accountant. There is a relaxation that is only carried out in 2020, making the time studied

from the period of common occurrence and extraordinary event.

3. Effect of Public Accounting Firm Size on Audit Report Lag

In the previous study conducted by (Kusumawardani, 2013), it was found that the

size of a public accounting firm has an effect on audit report lag. This is not consistent

with the results stated in the third hypothesis notation (H3). It is found that the size of

the public accounting firm does not have a significant effect on audit report lag in

companies listed in the transportation and logistics sector in 2020 and 2019. This can

also be seen from the output of the t test results which indicate that the significance

value is greater than (0.05). Companies audited by public accounting firms affiliated with

the big four and international accounting organizations tend to submit their financial

statements on time because they have a good reputation and have adequate resources.

The existence of good resources makes public accounting firms more effective and

efficient in managing audit time so that they can complete their financial reports on time.

Most of the samples of this study were audited by public accounting firms affiliated with

the big four and international accounting organizations.

4. The Influence of Company Size on Audit Report Lag

In the previous study conducted by (Fayyum & Rustiana, 2019), it was found that

firm size has an effect on audit report lag. This is not consistent with the results stated

in the fourth hypothesis notation (H4). It is found that company size does not have a

significant effect on audit report lag in companies listed in the transportation and logistics

Factors Affecting Audit Report Lag in The Indonesia Stock Exchange (For The Periods of

2019 – 2020)

Indonesian Journal of Multidisciplinary Science

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sector in 2020 and 2019. This can also be seen from the output t test results which show

that the significance value is greater than (0.05). The samples in this study are companies

listed on the Indonesia Stock Exchange (IDX). The companies are directly supervised by

the IDX and several other users such as investors, capital supervisors, and even the

government. The existence of such supervision makes companies listed on the IDX have

an obligation to complete audited financial reports on time.

CONCLUSION

This study aims to examine the effect of going concern opinion, tax incentives,

public accounting firm size, and firm size. Of the five hypotheses proposed, there is one

accepted hypothesis and three rejected hypotheses. Going concern opinion has a

significant effect on audit report lag for companies listed in the transportation and logistics

industry on the Indonesia Stock Exchange for the period 2019 – 2020. Going concern

audit opinion requires a discussion process related to material matters and has the impact

of increasing audit evidence samples along with increasing audit risk. The more samples,

the longer the inspection time will be. Tax incentives have no significant effect on audit

report lag for companies listed in the transportation and logistics industry on the Indonesia

Stock Exchange for the period 2019 – 2020. The accuracy of corporate taxpayers

consisting of transportation and logistics companies listed on the IDX will not increase the

time period for audits. So that audit work related to corporate tax audits is quite helpful

for auditors, coupled with a tax consultant who takes care of tax-related data. The size of

the public accounting firm has no significant effect on the audit report lag of companies

listed in the transportation and logistics industry on the Indonesia Stock Exchange for the

period 2019 – 2020. The size of the public accounting firm that performs the audit does

not affect the speed in conducting the audit. In the current situation, the auditor will focus

directly on the related issue, making it easier for the auditor to identify the risk of material

error. Company size has no significant effect on audit report lag for companies listed in

the transportation and logistics industry on the Indonesia Stock Exchange for the period

2019 – 2020. The size of the company does not affect audit report lag because the

company will assess whether the auditor's office is able to complete the audit within the

specified time.

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