PENGUJIAN EMPIRIS AUDIT REPORT LAG MENGGUNAKAN CLIENT CYCLE TIME DAN FIRM CYCLE TIME




HAMZAH AHMAD
Universitas Muslim Indonesia Makassar
M. NISARUL ALIM
Universitas Widya Gama Malang
IMAM SUBEKTI
Universitas Brawijaya Malang

ABSTRACT

The purpose of this research is to examine factors affected to audit report lag
(audit delay). Audit report lag is the time range between the end of fiscal year and the
date of auditor report or the and of auditing field working. The main difference of this
research with others in indonesian specially is that this research divide audit report lag
to be two components, that are client cycle time (CCT) and firm cycle time (FCT). CCT is
the time needed client to complete or close transaction booking. FCT is the time need
auditor to complete auditing field works.

The research samples are selected by purposive sampling method. Sum of the
samples are 70 campanies, that contain 49 manufacturing sector companies and 21
financing sector companies.
The research result show that client size, geografies segments, and going concern
opinion affect to CCT and FCT significantly

Keywords: audit report lag, client cycle time, Firm cycle time , client size, geografies
segments, and going concern opinion.

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