期刊名称：International Journal of Research in Business and Social Science
印刷版ISSN：2147-4478
出版年度：2020
卷号：9
期号：1
页码：137-142
DOI：10.20525/ijrbs.v9i1.593
出版社：Society for the Study of Business & Finance
其他摘要：This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag
