PENGARUH KONDISI KEUANGAN PERUSAHAAN, TAX AVOIDANCE DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG
This study aims to determine the effect of financial condition, tax avoidance, and auditor reputation on audit report lag in 161 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research is a type of quantitative research using secondary data in the form...
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2022-07-12.
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| 520 | |a This study aims to determine the effect of financial condition, tax avoidance, and auditor reputation on audit report lag in 161 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research is a type of quantitative research using secondary data in the form of company annual reports. To analyze the data in this study, using the Random Effect model panel data regression using the STATA version 14 application. Based on the test results and analysis, it can be concluded that financial condition has a positive influence on audit report lag. Tax avoidance has a negative influence on audit report lag. While auditor reputation has no influence on audit report lag. | ||
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