FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR MANUFAKTUR

Andreanto Chandra; Dewi Kurnia Indrastuti

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR MANUFAKTUR

Authors

Andreanto Chandra Trisakti School of Management
Dewi Kurnia Indrastuti Trisakti School of Management

Keywords:

profitability, auditor switching, leverage, Audit report lag

Abstract

This study aims to analyze what factors affect audit report lag. These factors consist of profitability, auditor opinion, auditor switching, complexity, company reputation, board of size of directors, company size, and leverage as independent variables in this study. Meanwhile, audit report lag is the dependent variable in this study. Samples were taken from manufacturing firms listed on Indonesia Stock Exchange for year 2018-2020 using the purposive sampling method. Based on this, 234 research data meet the criteria as samples in this study. The result of this study is that profitability and leverage significantly positively affect audit report lag. Auditor switching, complexity, company reputation, board of size of directors, and company size have no effect on audit report lag.

Published

2022-06-30

How to Cite

Chandra, Andreanto, and Dewi Kurnia Indrastuti. 2022. “FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR MANUFAKTUR”. E-Jurnal Akuntansi TSM 2 (2):831-42. https://jurnaltsm.id/index.php/EJATSM/article/view/1497.