Abstract:This study tries to ascertain whether the Covid 19 epidemic has an impact on audit report lag and whether profitability is proxied by ROA, liquidity is proxied by current assets, solvency is proxied by debt to equity ratio. Manufacturing firms in the pharmaceutical subsector that were listed on the IDX in 2016–2021 were used in this study. This study employed multiple linear regression techniques and descriptive statistics to evaluate the hypothesis. The study’s findings demonstrate that the Covid 19 epidemic,… Show more
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