Effect of audit firm status, audit complexity, family ownership, and loss of audit report lag with industrial specialization as moderated variables / Gilbert Rely

This study aims to show the influence of audit firm status, audit complexity, family ownership, and loss with industrial specialists auditor as moderating variable to audit report lag. The sample used in this study is based on the main sector manufactures on the Indonesia Stock Exchange (IDX) during the period 2018-2020. By using purposive sampling method obtained sample based on annual report as many as 222 companies that have been in selection and meet the criteria. The results of this study indicate that audit firm and loss do not have a positive effect on audit report lag, while audit complexity has a positive effect on audit report lag. Family ownership do not have negative effect on audit report lag, whilst industry specialization has negative effect on audit report lag. In addition, industry specialization does not strengthened the negative effects of audit firm status and family ownership on audit report lag. On the other hand, industry specialization weaken the positive effect of audit complexity and loss on audit report lag.
Keywords: audit firm status, audit complexity, family ownership, loss, industrial specialist auditor, audit report lag.