Moderating Effect On The Relationship Between Internal Auditor And Audit Report Lag
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Abstract
The research sought to investigate and assess if firm size influences the relationship between internal auditors and audit report lag. The mining sector on the Indonesia Stock Exchange was subjected to quantitative research utilizing the variance-based Structural Equation Model analysis approach. According to the findings, the audit report lag in mining businesses ranged from 39 to 197 days. Internal auditor increased audit report lag, while firm size did not attenuate the relationship between internal auditor and audit report lag.
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Muhsin and Puspitasari, A. . (2022) “Moderating Effect On The Relationship Between Internal Auditor And Audit Report Lag”, Jurnal Mantik, 6(3), pp. 3065-3076. Available at: https://iocscience.org/ejournal/index.php/mantik/article/view/3061 (Accessed: 18June2026).
References
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Abdelsalam, O; Street, D. (2007). Corporate governance and the timeliness of corporate internet reporting by UK listed companies. Journal of International Accounting, Auditing and Taxation, 16(2), 111–130.
Abdulla, J. (1996). The timeliness of Bahraini annual reports. Advances in International Accounting, 9, 73–88.
Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research. https://doi.org/10.1108/09675420910963397
Ahmad, R. A. R., & Kamarudin, K. A. Bin. (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence. MARA University of Technology.
Al-Ghanem, W.; Hegazy, M. (2011). An empirical analysis of audit delays and timeliness of corporate financial in Kuwait. Eurasian Business Review, 1(1), 73–90.
Alfraih, M. M. (2016). Corporate governance mechanisms and audit delay in a joint audit regulation. Journal of Financial Regulation and Compliance, 24(3), 292–316.
Alkhatib, Khalid; Marji, Q. (2012). Audit reports timeliness: Empirical evidence from Jordan. Social and Behavioral Sciences, 62, 1342–1349.
Ashton, R.; Graul, P.; Newton, J. (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), 657–673.
Ashton, R.; Willingham, J.; Elliot, R. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275–552.
Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An Empirical Analysis of Audit Delay. Journal of Accounting Research. https://doi.org/10.2307/2491018
Astuti, Sri; Kusharyanti, K. (2013). Analysis of the Role of Internal Auditor’s Function towards the Length of Audit Delay. Journal of Economics, Business, and Accountancy Ventura, 16(3), 515–526.
Bonson-Ponte, E., Escobar-Rodrguez, T., & Borrero-Domnguez, C. (2008). Empirical Analysis of Delays in the Signing of Audit Reports in Spain. International Journal of Auditing, 12(2), 129–140. https://doi.org/10.1111/j.1099-1123.2008.00375.x
Che-Ahmad, A.; Abidin, S. (2008). Audit delay of listed companies: A case of Malaysia. International Business Research, 1(4).
Davies, B.; Whittred, G. (1980). The association between selected corporate attributes and timeliness in corporate reporting: further analysis. Abacus, 48–60.
Dewi Ariyani, N. (2014). PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR. E-Jurnal Akuntansi.
Ettredge, M. L., Li, C., & Sun, L. (2006). The impact of SOX section 404 internal control quality assessment on audit delay in the SOX era. Auditing. https://doi.org/10.2308/aud.2006.25.2.1
Fisher, G. (1998). Contingency Theory, Management Control System and Firm Outcomes: Past Results and Future Directions. Behavioral Research in Accounting, 10, 47–64.
Govindarajan, V. (1988). A contingency approach to strategy implementation at the business-unit level: Integrating administrative mechanisms with strategy. The Academy of Management Journal, 31(4), 828–853.
Habib, Ahsan; Bhuiyan Uddin Borhan, Md.; Huang Jiaying, Hedy; Miah Shahin, M. (2018). Determinants of audit report lag: A meta-analysis. International Journal of Auditing, 23(1), 20–44.
Haw, I.; Park, K.; Qi, D.; Q; Wu, W. (2003). Audit qualification and timing of earning announcements: evidence from China. Auditing: A Journal of Practice & Theory, 22(2), 121–146.
Jaggi, B.; Tsui, J. (1999). Determinants of audit report lag: further evidence from Hong Kong. Accounting and Business Research, 30(1), 17–28.
Jensen, M.; Meckling, W. (1976). Theory of The Firm: Managerial Behaviour, Agency Costs and Ownership Structure. Journal of Financial Economics (Online), 3(4), 305–360.
Juwita, Ratna; T, Sutrisno; Hariadi, B. (2020). Influence of audit committee and internal audit on audit report lag: Size of public accounting firm as a moderating variable. International Journal of Research in Business and Social Science, 9(1), 137–142.
Leventis, S.; Weetman, P.; Caramanis, C. (2005). Determinants of audit report lag: some evidence from the Athens Stock Exchange. International Journal of Auditing, 9, 45–58.
Mahendra, A.N.; Widhiyani, N. L. (2017). Pengaruh GCG, Opini Auditor dan Internal Auditor terhadap Audit Delay pada Perusahaan Telekomunikasi di BEI. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1601–1629.
Merchant, K. A. (1981). The design of the corporate budgeting system: influences on managerial behavior and performance. Accounting Review, 813–829.
Minzberg, H. (1979). The Structuring of Organization. NJ: Prentice-Hall.
Peraturan Ototritas Jasa Keuangan Nomor 29/POJK.04/2016 Tentang Laporan Tahunan Emiten atau Perusahaan Publik, (2016).
Owusu-Ansah, S.; Leventis, S. (2006). Timeliness of corporate financial reporting in emerging capital markets: Empirical evidence from the Zimbabwe Stock Exchange. The European Accounting Review, 15(2), 273–287.
Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. Accounting and Business Research, 30(3), 241–254.
Putra, Rediyanto; Sumadi; Pratiwi, B. Y. (2018). Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay. APMAJ, 13(2), 201–215.
Putra, Rediyanto; Sutrisno; Mardiati, E. (2017). Determinants of Audit Delay: Evidence from Public Companies in Indonesia. International Journal of Business and Management Invention, 6(6), 12–21.
Putra; Sutrisno; Mardiati. (2017). Audit Comittee, Contingency Factors, and Audit Report Lag: Evidence from Mining Company in Indonesian Stock Exchange. Research Journal of Finance and Accounting, 8(10).
Rachmawati, S. (2008). Pengaruh faktor internal dan eksternal perusahaan terhadap audit delay dan timeliness. Jurnal Akuntansi Dan Keuangan, 10(1), 1–10.
Rusmin, R.; Evans, J. (2017). Audit quality and audit report lag: Case of Indonesian listed companies. Asian Review of Accounting, 25(2), 191–210.
Final rule: acceleration of periodic report filing dates and disclosure concerning website access to reports, (2002).
Shin, I.H.; Lee, H.Y.; Lee, H.A.; Son, M. (2017). How does human resource investment in internal control affect audit reporting lag? Asia-Pasific Journal of Accounting & Economics, 24(1–2), 195–215.
Soltani, B. (2002). Timeliness of corporate and audit reports: some empirical evidence in the French context. Th e International Journal of Accounting, 37, 215–246.
Taktak, N. B. . O. (2018). Audit report timeliness:Does internal audit function coordination with external auditors matter? Empirical evidence from Tunisia. EuroMed Journal of Business, 13(1), 60–74.
Abdelsalam, O; Street, D. (2007). Corporate governance and the timeliness of corporate internet reporting by UK listed companies. Journal of International Accounting, Auditing and Taxation, 16(2), 111–130.
Abdulla, J. (1996). The timeliness of Bahraini annual reports. Advances in International Accounting, 9, 73–88.
Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research. https://doi.org/10.1108/09675420910963397
Ahmad, R. A. R., & Kamarudin, K. A. Bin. (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence. MARA University of Technology.
Al-Ghanem, W.; Hegazy, M. (2011). An empirical analysis of audit delays and timeliness of corporate financial in Kuwait. Eurasian Business Review, 1(1), 73–90.
Alfraih, M. M. (2016). Corporate governance mechanisms and audit delay in a joint audit regulation. Journal of Financial Regulation and Compliance, 24(3), 292–316.
Alkhatib, Khalid; Marji, Q. (2012). Audit reports timeliness: Empirical evidence from Jordan. Social and Behavioral Sciences, 62, 1342–1349.
Ashton, R.; Graul, P.; Newton, J. (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), 657–673.
Ashton, R.; Willingham, J.; Elliot, R. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275–552.
Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An Empirical Analysis of Audit Delay. Journal of Accounting Research. https://doi.org/10.2307/2491018
Astuti, Sri; Kusharyanti, K. (2013). Analysis of the Role of Internal Auditor’s Function towards the Length of Audit Delay. Journal of Economics, Business, and Accountancy Ventura, 16(3), 515–526.
Bonson-Ponte, E., Escobar-Rodrguez, T., & Borrero-Domnguez, C. (2008). Empirical Analysis of Delays in the Signing of Audit Reports in Spain. International Journal of Auditing, 12(2), 129–140. https://doi.org/10.1111/j.1099-1123.2008.00375.x
Che-Ahmad, A.; Abidin, S. (2008). Audit delay of listed companies: A case of Malaysia. International Business Research, 1(4).
Davies, B.; Whittred, G. (1980). The association between selected corporate attributes and timeliness in corporate reporting: further analysis. Abacus, 48–60.
Dewi Ariyani, N. (2014). PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR. E-Jurnal Akuntansi.
Ettredge, M. L., Li, C., & Sun, L. (2006). The impact of SOX section 404 internal control quality assessment on audit delay in the SOX era. Auditing. https://doi.org/10.2308/aud.2006.25.2.1
Fisher, G. (1998). Contingency Theory, Management Control System and Firm Outcomes: Past Results and Future Directions. Behavioral Research in Accounting, 10, 47–64.
Govindarajan, V. (1988). A contingency approach to strategy implementation at the business-unit level: Integrating administrative mechanisms with strategy. The Academy of Management Journal, 31(4), 828–853.
Habib, Ahsan; Bhuiyan Uddin Borhan, Md.; Huang Jiaying, Hedy; Miah Shahin, M. (2018). Determinants of audit report lag: A meta-analysis. International Journal of Auditing, 23(1), 20–44.
Haw, I.; Park, K.; Qi, D.; Q; Wu, W. (2003). Audit qualification and timing of earning announcements: evidence from China. Auditing: A Journal of Practice & Theory, 22(2), 121–146.
Jaggi, B.; Tsui, J. (1999). Determinants of audit report lag: further evidence from Hong Kong. Accounting and Business Research, 30(1), 17–28.
Jensen, M.; Meckling, W. (1976). Theory of The Firm: Managerial Behaviour, Agency Costs and Ownership Structure. Journal of Financial Economics (Online), 3(4), 305–360.
Juwita, Ratna; T, Sutrisno; Hariadi, B. (2020). Influence of audit committee and internal audit on audit report lag: Size of public accounting firm as a moderating variable. International Journal of Research in Business and Social Science, 9(1), 137–142.
Leventis, S.; Weetman, P.; Caramanis, C. (2005). Determinants of audit report lag: some evidence from the Athens Stock Exchange. International Journal of Auditing, 9, 45–58.
Mahendra, A.N.; Widhiyani, N. L. (2017). Pengaruh GCG, Opini Auditor dan Internal Auditor terhadap Audit Delay pada Perusahaan Telekomunikasi di BEI. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1601–1629.
Merchant, K. A. (1981). The design of the corporate budgeting system: influences on managerial behavior and performance. Accounting Review, 813–829.
Minzberg, H. (1979). The Structuring of Organization. NJ: Prentice-Hall.
Peraturan Ototritas Jasa Keuangan Nomor 29/POJK.04/2016 Tentang Laporan Tahunan Emiten atau Perusahaan Publik, (2016).
Owusu-Ansah, S.; Leventis, S. (2006). Timeliness of corporate financial reporting in emerging capital markets: Empirical evidence from the Zimbabwe Stock Exchange. The European Accounting Review, 15(2), 273–287.
Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. Accounting and Business Research, 30(3), 241–254.
Putra, Rediyanto; Sumadi; Pratiwi, B. Y. (2018). Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay. APMAJ, 13(2), 201–215.
Putra, Rediyanto; Sutrisno; Mardiati, E. (2017). Determinants of Audit Delay: Evidence from Public Companies in Indonesia. International Journal of Business and Management Invention, 6(6), 12–21.
Putra; Sutrisno; Mardiati. (2017). Audit Comittee, Contingency Factors, and Audit Report Lag: Evidence from Mining Company in Indonesian Stock Exchange. Research Journal of Finance and Accounting, 8(10).
Rachmawati, S. (2008). Pengaruh faktor internal dan eksternal perusahaan terhadap audit delay dan timeliness. Jurnal Akuntansi Dan Keuangan, 10(1), 1–10.
Rusmin, R.; Evans, J. (2017). Audit quality and audit report lag: Case of Indonesian listed companies. Asian Review of Accounting, 25(2), 191–210.
Final rule: acceleration of periodic report filing dates and disclosure concerning website access to reports, (2002).
Shin, I.H.; Lee, H.Y.; Lee, H.A.; Son, M. (2017). How does human resource investment in internal control affect audit reporting lag? Asia-Pasific Journal of Accounting & Economics, 24(1–2), 195–215.
Soltani, B. (2002). Timeliness of corporate and audit reports: some empirical evidence in the French context. Th e International Journal of Accounting, 37, 215–246.
Taktak, N. B. . O. (2018). Audit report timeliness:Does internal audit function coordination with external auditors matter? Empirical evidence from Tunisia. EuroMed Journal of Business, 13(1), 60–74.
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