PENGARUH UKURAN PERUSAHAAN, LABA PERUSAHAAN, SOLVABILITAS, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2017)

Abstract

This study aims to prove the factors that affect audit report lag. Factors tested in this study is a company size, company profit, solvency, and cpa firm size on audit report lag. This study uses secondary data with a total sample of 46 food and beverages companies listed in Indoesia Stock Exchange in the year 2015 to 2017 by using saturation sampling method. The statistical method used in this study were multiple linear regression at a significance level of 5% with test equipment program computer SPSS version 23. These results indicate that the company size, company profit, and cpa firm size negative effect on audit report lag and solvency has no significant effect on audit report lag.

An Examination of Audit Report Lag: Company Size As Moderating Variable

“…On the other side, it does not increase the audit risk, thereby shortening the audit report completion period and providing a positive signal for users of financial statements. This research result is in line with the results from Pratiwi, (2018), Artaningrum et al, (2017), Firnanti and Karmudiandri (2020), Lisdara et al, (2019), Muliantari and Latrini (2017), Mazkiyani andHandoyo (2017), andAbdillah et al (2019) are profitability has a negative and significant effect on audit report lag.…”

“…Profitability is the goal of each company because it will provide a positive response to outsiders and the company's stock price can increase. The presence of good news can empower management to encourage the financial audit process to be completed on time so that good news will be quickly conveyed to the public and will affect on expanding On the contrary, the results from Pratiwi (2018), Artaningrum et al, (2017), Firnanti andKarmudiandri, (2020), Lisdara et al, (2019), Muliantari and Latrini (2017), Mazkiyani andHandoyo, (2017), andAbdillah et al, (2019) are profitability has a negative and significant effect on audit report lag. Research from Margaretha and Suhartono (2016), and Cahyati and Anita, (2019) gives different results that there is no effect of profitability on audit report lag.…”

“…Meanwhile, Widiastuti and Kartika, (2018), Abdillah et al, (2019), Pratiwi, (2018), and Yendrawati and Mahendra (2018 show that solvency has a negative and significant effect on audit report lag. Research from Tannuka, (2018), Mazkiyani and Handoyo, (2017), and Lisdara et al (2019) shows that solvency has no effect on audit report lag.…”

Factors that Influence the Audit Report Lag Among Non-Financial Companies in Indonesia Stock Exchange

“…Company profit is symbolized by PROFT. The measurement of this variable according to [22] is to use one of the profitability ratios, namely return on assets (ROA):…”

The Effect of Profitability, Leverage, Company Size, and Public Accounting Office Size on Audit Delay: an Investigation on Idx-Listed Manufacturing Companies

“…The novelty of the present study lies in the characteristics of the population and industrial sector being investigated. The previous study conducted by Hilda (2016) employed predetermined population and industry types and reported different findings. Therefore, the present study employed all manufacturing companies listed in IDX in the 2016-2019 period.…”