PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

Abstract

Audit report lag is the time required by the auditor in completing the audit from company's closing date to the date that is listed in the audit report. The Financial Services Authority (OJK) requires each of go public companies to publish its annual report no later than four months after the fiscal year ends. The purpose of this study was to examine the influence of the independent variables consisting of profitability, solvency, firm size and size of public accountant both partially and simultaneously influence audit report lag. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The total sample used as many as 303 manufacturing companies is determined on the basis of sampling techniques purposive. This research used multiple linier regression method. This study aims to determine the effect of profitability, solvency, firm size and size of public accountant to audit report lag. The test result shows that profitability has a negative and significant effect on audit report lag, firm size has a negative and significant effect on audit report lag, solvability not affect the audit report lag and size of public accountant not affect the audit report lag.