jupiman - Jurnal Publikasi Ilmu Manajemen - Vol. 1 Issue. 4 (2022)

PENGARUH PROFITABLITAS, SOLVABILITAS, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG

Anisa Fu’adiyah, Dirvi Surya Abbas, Hamdani Hamdani, Ahmad Jayanih,

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.