📅 14 November 2022
DOI: 10.55606/jupiman.v1i4.662
PENGARUH PROFITABLITAS, SOLVABILITAS, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG
Jurnal Publikasi Ilmu Manajemen
Lembaga Pengembangan Kinerja Dosen (LPKD)
📄 Abstract
This study aims to test and provide empirical evidence about the effect of profitability, solvency, audit opinion and firm size on audit report lag on transportation companies listed on the IDX for the period 2016 – 2021. With a total sample of 15 companies with a period of 6 years, 90 samples were obtained. observed. The analysis method of this research uses panel data regression through software eviews 12. The results show that firm solvency has a positive effect on audit report lag while profitability, audit opinion and firm size have no effect on audit report lag.
🔖 Keywords
#Profitability; Solvencyv; Audit Opinion; Firm Size; Audit Report Lah
ℹ️ Informasi Publikasi
Tanggal Publikasi
14 November 2022
Volume / Nomor / Tahun
Volume 1, Nomor 4, Tahun 2022
📝 HOW TO CITE
Anisa Fu’adiyah; Dirvi Surya Abbas; Hamdani, Hamdani; Ahmad Jayanih, "PENGARUH PROFITABLITAS, SOLVABILITAS, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG," Jurnal Publikasi Ilmu Manajemen, vol. 1, no. 4, Nov. 2022.
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