ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI RENTANG WAKTU PUBLIKASI LAPORAN KEUANGAN AUDITAN

Abstract

This study aims to analyze the factors that influence the time span of publication of financial statements. The factors tested in this study are profitability measured by return on assets, solvency measured by total debt, total assets, audit committee, auditor reputation and audit opinion. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in the 2016-2018 period. Determination of the sample using purposive sampling method and obtained 38 mining sector companies with a total observation of 114. The analysis technique used is multiple linear regression analysis. The results of this study indicate that the profitability variable measured by return on assets has a negative effect, solvency measured by total debt total assets has a positive effect on the time span of the publication of financial statements while the audit committee variable, auditor reputation and audit opinion have no effect on the time span of publication of the financial statements.