One of the qualitative characteristics attribute of financial statement
reporting is relevant, that is manifestation can be seen from the timeliness of
reporting. Timeliness could be judging from the audit report lag, which is the length
of time from a company fiscal year end to the date of auditor's report. This research
purposed to empirically examined the influence of auditor specialization industry,
auditor's reputation (KAP), committee audit independence, and committee audit
meeting toward audit report lag of the listed manufacture companies in Indonesia
Stock Exchange.
Data used are secondary data, such as 182 annual report of manufacturing
companies listed on Indonesia Stock Exchange in 2012-2013. Multiple regression
conducted to prove the hypothesis, it begins with classic assumption test. This
regression model used significance level at 5%.
Simultaneous significance test concluded that all independent variables
together influences the dependent variable. Parameter significance tests results
auditor specialization industry and auditor's reputation (KAP) that influence audit
report lag
