FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG
This research is using quantitative study that aims to ensure empirically the influence of audit opinions, solvabilitas and company size on audit report lag. By using purposive sampling as a sample collection technique, 159 sample data were generated from 53 property and real estate sector companies...
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2023-01-20.
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| 520 | |a This research is using quantitative study that aims to ensure empirically the influence of audit opinions, solvabilitas and company size on audit report lag. By using purposive sampling as a sample collection technique, 159 sample data were generated from 53 property and real estate sector companies listed on Indonesia Stock Exchange during the 2019-2021 period. Multiple linear regression data analysis technique used with panel data regression using STATA 16 software and a significance level of 5%. The results show that the audit opinions have a negative effect on audit report lag, solvabilitas has no effect on audit report lag and size company have positif effect on audit report lag. | ||
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