This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang. The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence audit quality simultaneous. PENDAHULUANLaporan keuangan merupakan sebuah ringkasan dari proses pencatatan atas transaksi-transaksi keuangan yang terjadi selama tahun berjalan dalam suatu perusahaan. Laporan keuangan disusun berdasarkan prinsip akuntansi yang dapat diterima umum (Standar Akuntansi Keuangan), yang diterapkan secara konsisten dan tidak mengandung kesalahan dianggap sebagai laporan keuangan yang wajar dan sudah memenuhi standar akuntansi keuangan. Dalam praktiknya AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
This study aims to analyze and obtain empirical evidence regarding the effect of profitability, solvency, liquidity, firm size, leverage, and auditor's opinion on audit report lag. The type of data used in this study is secondary data in the form of the company's annual financial reports. The research population is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Number of property and real estate sector companies listed on the Indonesia Stock Exchange during 2017-2020. totaling 65 companies. The method used is a non-probability sampling technique which means it is a technique that does not provide equal opportunities for all elements or parts of the population to be selected as samples. The analytical technique used is multiple linear regression analysis using the SPSS program. with the results of his research that profitability, company size, and auditor's opinion have an effect on audit report lag. Keywords: Audit Report Lag, Profitability, Solvency, Liquidity, Company Size, Auditor Opinion Abstrak Penelitian ini bertujuan untuk menganalisa dan memperoleh bukti empiris mengenai pengaruh profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, leverage,dan opini auditor terhadap audit report lag. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan. Populasi penelitian adalah semua perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. Jumlah Perusahaan sektor porperty dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2020. berjumlah 65 perusahaan. Metode yang digunakan adalah teknik nonprobability sampling yang berarti merupakan teknik yang tidak memberi peluang yang sama untuk semua unsur atau bagian populasi untuk dipilih menjadi sampel.Teknik analisis yang digunakan adalah uji analisis regresi linear berganda dengan menggunakan program SPSS, dengan hasil penelitiannya bahwa profitabilitas, ukuran perusahaan, dan opini auditor berpengaruh terhadap audit report lag Kata Kunci : Audit Report Lag, Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Opini Auditor
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