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

This Study aims to analyze whether there is an influence from firm size, Profitbily, Solvency and Opinion Audit on Audit report lag. Using purposive sampling, it was determined that there were a total of 520 sample data from total of 193 companies running bussines in the manufacturing sector that we...

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Hoofdauteur: Arini Chairumnisah, (Auteur)
Formaat: Boek
Gepubliceerd in: 2023-07-05.
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520 |a This Study aims to analyze whether there is an influence from firm size, Profitbily, Solvency and Opinion Audit on Audit report lag. Using purposive sampling, it was determined that there were a total of 520 sample data from total of 193 companies running bussines in the manufacturing sector that were listed on the Indonesia Stock Exchange in the 2018-2021 period. This study uses multiple linear analysis methods using SPSS 20. This study gives a results that firm size has a significant negative effect, profitability has significant negative effect, solvency has no significant effect and audit opinion has a significant negative effect. Through the research tests that have been carried out, if the independent variables in this study are able to explain 23.6% of the other dependent variables the remaining comes from other variables. 
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