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Journal : Jurnal Akuntansi dan Keuangan

 1 
Bahasa Indonesia Bahasa Indonesia Rinjani Novitasari; Nabila, Fitri; Miharja, Kasmanto
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.2879

Abstract

This research aims to analyze the effect of profitability and company size on audit report lag in telecommunication sector companies for the 2021-2023 period. Researchers used the annual financial statements obtained through the Indonesia Stock Exchange (IDX) during the period concerned in this study. The research method used is quantitative research. Telecommunication sector companies are the object of this research. Researchers conducted several tests in data analysis which included classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study state that variable X1 (Profitability) has a significant effect on variable Y (audit report lag) with a significance value of 0.042 (p <0.05). In addition, variable X2 (company size) also has an influence on variable Y (audit report lag) with a significance value of 0.047 (p < 0.05). And simultaneously, the two X variables affect the audit report lag with a significance value of 0.059. However, this simultaneous effect is not fully convincing at the conventional sig level (5%). This finding indicates that both profitability and company size are important factors that make the length of the audit process (audit report lag) in the telecommunications sector during the study period.
Co-Authors Ade Sri Mulyani Alfilail, Nur ameera, vina Arie Cahyani Bukran Bukran Defel Septian dompak, timbul Husnan, Lalu Hamdani I Nyoman Switrayana Irfan Suliansyah Kasmanto Miharja Khairina, Etika Khairunnisa KRISTINA, NILLA lingga, sindi awwaliyyah Memy Wardani Elthia Muhamad Wisnu Alfiansyah Ni Ketut Surasni Novitasari, Rinjani Rani, Dewi Ridha Nurul Hayati Rinjani Novitasari ritonga, anggina elsa Rosidah Alawiyah Sari, Sylvie Indah Kartika Ulinnuha, Tri Rizqi Widhi, Bidari Andaru Wiwik Wida Farwati zakiyah, nisaul