Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Pertambangan Yang Terdaftar di Bei Tahun 2014-2018
Daftar Isi:
- ABSTRACT This research aimed to determine the effect of profitability, audit committee size, size of public accountant, audit complexity, and gender of audit committee on audit report lag. The object of this research was mining companies listed on Indonesia Stock Exchange during 2014-2018. The independent variabel were of profitability, audit committee size, size of public accountant, audit complexity, and gender of audit committee. This study using purposive sampling method to obtain a sample. Data analysis method used is multiple regression analysis. The result of this study indicated that profitability, audit complexity, and gender of audit committee has no effect on audit report lag but audit committee size and size of public accountant has effect on audit report lag. Keywords: Audit Report Lag, Profitability, Audit Committee Size, Size of Public Accountant, Audit Complexity, Gender of Audit Committee.