ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019

  • I Nyoman Agus Widiana Putra Universitas Mahasaraswati Denpasar
  • Ni Wayan Rustiarini Universitas Mahasaraswati Denpasar
  • Ni Putu Shinta Dewi Universitas Mahasaraswati Denpasar
Keywords: profitability, distress, complexity, contingencies

Abstract

This study examines and analyzes the influence of profitability, financial pressure, the complexity of company operations, contingencies, and company size on the audit lag reports of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population of this study is all companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study were 84 companies. Sampling using a purposive sampling technique. The results showed that profitability had a negative effect on the audit report lag, company size had a positive effect on the audit report. In contrast, financial distress and the complexity of company operations and contingencies did not affect the audit report's lag.

Published
2021-02-28