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All Journal Jurnal Publikasi Ilmu Manajemen
Anisa Fu’adiyah
Universitas Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PROFITABLITAS, SOLVABILITAS, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG Anisa Fu’adiyah; Dirvi Surya Abbas; Hamdani Hamdani; Ahmad Jayanih
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember : Jurnal Publikasi Ilmu Manajemen
Publisher : POLITEKNIK PRATAMA PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1276.605 KB) | DOI: 10.55606/jupiman.v1i4.662

Abstract

This study aims to test and provide empirical evidence about the effect of profitability, solvency, audit opinion and firm size on audit report lag on transportation companies listed on the IDX for the period 2016 – 2021. With a total sample of 15 companies with a period of 6 years, 90 samples were obtained. observed. The analysis method of this research uses panel data regression through software eviews 12. The results show that firm solvency has a positive effect on audit report lag while profitability, audit opinion and firm size have no effect on audit report lag.
Co-Authors Abbas, Dirvi Surya Ahmad Jayanih Hamdani Hamdani