Analisis Faktor-Faktor yang mempengaruhi Audit Report Lag pada Perusahaan Manufaktur yang terdaftar di BEI

Authors

  • Yuli Tri Cahyono Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta
  • Yofa Adhyatmika Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta

Keywords:

audit report lag, the size of KAP, the size of company, auditor turnover, profitability

Abstract

The length of time in completing the audit report which is calculated from the date of closing of the books to the date of issuance of the audit report can be interpreted as an audit report lag. In thisoresearch, the objective is tooanalyze theoinfluence of several factors including theosize ofoKAP, the sizeoof company, auditor turnover, profitability, and solvency on audit report lag. Theoresearch wasoconducted on manufacturing companies listed on the IDX in 2017-2019. The research sample was taken using purposive sampling technique, and collected as many as 228 samples that fit the criteria. Data analysis using multiple linear regression analysis. Theoresults of theoresearch showothat theosize ofocompany and profitability have an effect on audit report lag, but the size of KAP, auditor turnover, and solvency have no effect.

References

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Published

2021-03-29

Issue

Vol. 8 No. 1: Februari 2021

Section

Articles

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