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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen
Dewi Sri Susanti
Universitas Yarsi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Laba Rugi Perusahaan, Pergantian Manajemen, Dan Financial Distress Terhadap Audit Report Lag Dewi Sri Susanti; Auliffi Ermian Challen; Elmanizar Elmanizar; Arfan Ikhsan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to determine the effect of the company profit and loss, management changes, and financial distress on audit report lag. The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The sample was used in as many as 20 companies obtained through the purposive sampling method. The data used in this research is secondary data. The method used to analyze the data in this study is multiple linear regression. Based on the results of the study, it was concluded that the company profit and loss had a negative effect on audit report lag, management changes had a positive effect on audit report lag, and financial distress did not affect audit report lag
Co-Authors ARFAN IKHSAN Auliffi Ermian Challen Elmanizar Elmanizar