UKURAN PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG

Authors

  • Ivan Fernaldy Trisakti School of Management
  • Frestin Chrisnanti Trisakti School of Management

DOI:

https://doi.org/10.34208/ejatsm.v2i3.1697

Keywords:

Audit report lag, firm size, profitability, leverage, tenure audit, audit complexity

Abstract

The purpose of this research is to determine the factors that affect audit report lag in manufacturing companies that were listed consistently on the Indonesian Stock Exchange from 2018-2020. The data used in this research were from the financial statement of the manufacturing companies that were listed consistently from 2018-2020. The sampel of this research are 78 manufacturing companies. This research used multiple linear regression models to analyze data. This research results had proven that the profitability, leverage and tenure audit have an influence on audit report lag. While the others independent variables do not have a influence on audit report lag.

Published

2022-09-30

How to Cite

Fernaldy, Ivan, and Frestin Chrisnanti. 2022. “UKURAN PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG ”. E-Jurnal Akuntansi TSM 2 (3):147-58. https://doi.org/10.34208/ejatsm.v2i3.1697.