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All Journal Jurnal Transportasi Jurnal Ilmiah Wahana Akuntansi Jurnal Ilmiah KORPUS Journal Of Sustainable Research In Management Of Agroindustry (SURIMI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Amrizal
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation

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Journal : Jurnal Ilmiah Wahana Akuntansi

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Faktor-Faktor Yang Mempengaruhi Audit Report Lag Serta Dampaknya Terhadap Trading Volume Activity Amrizal
Jurnal Ilmiah Wahana Akuntansi Vol 17 No 2 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.17.021

Abstract

ABSTRACT This study was conducted to analyze the factors that affect audit report lag and its impact on trading volume activity. This research is divided into 2 models, the first is used to find out how leverage, company size, and KAP size affect audit report lag and the second is used to find out how audit report lag influences trading volume activity. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period with a sample of 6 companies taken by purposive sampling method. This study uses multiple linear regression analysis and shows the results that in the first model leverage and KAP size have a negative effect on audit report lag, while company size has no effect on audit report lag. In the second model, audit report lag affects trading volume activity.
Co-Authors Adolfina Andatu Agus Salim Ahmad Darusalam Amril Arbain Emi Agustina Erion Fadli Fahmi Faishal Malik Fina Hiasa Gairah Sinunglingga Isnaldi Muhammad Dini Jafril Khalil Koesmawan Kusumadi Latifa Hanum Meitika Sari Mukhlis Nila Sari Regia Indah Kemala Sari rici junita sari Riva Hendriani Samiran Sarwit Sarwono Simanjuntak, Romauli Sri Kembaryanti Putri Yossi Afitasari