PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG

The purpose of this study is to examine and analyze the effect of Profitability, Solvability, and Company Size on Audit Report Lag. By using a purposive sampling technique as a sample collection technique, 610 sample were generated from 122 manufacturing sector companies listed on the Indonesia Stoc...

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Bibliographic Details
Main Author: Humaira Rania Budisisworo, (Author)
Format: Book
Published: 2023-01-12.
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520 |a The purpose of this study is to examine and analyze the effect of Profitability, Solvability, and Company Size on Audit Report Lag. By using a purposive sampling technique as a sample collection technique, 610 sample were generated from 122 manufacturing sector companies listed on the Indonesia Stock Exchange during the 2017 - 2021 period. Multiplier linier regression analysis is a data analysis technique used with panel data regression using STATA 16 software. The results showed that the profitability has a negative effect on audit report lag and company size has effect on audit report lag. However, solvability has no effect on audit report lag. 
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