Determinan Audit Report Lag pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014 - 2018
Daftar Isi:
- The purpose of this research is to find out the factors that can influence audit report lag of manufacturing companies listed in the Indonesia Stock Exchange period 2014 - 2018. Variables Independent in this study are profitability, debt proportion, independent audit committee, company age, public accounting firm size, audit opinion, and company size, the dependent variable in this study is audit report lag. The sample of this study was taken from the Indonesia Stock Exchange website. The sampling technique in this study used purposive sampling technique to obtain 472 samples. The analysis technique used multiple linear regression with SPSS version 23.0. The results of this study debt proportion and company size affect the audit report lag while profitability, independent audit committee, company age, public accounting firm size, and audit opinion have no effect on audit report lag.