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VINA SUGIANA TIRTAJAYA
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, DAN FAKTOR LAINNYA TERHADAP AUDIT REPORT LAG Vina Sugiana Tirtajaya; Muhammad Arief Effendi
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to obtain empirical evidence related to the effect of firm size, auditor reputation, solvency, profitability, liquidity, board size, and firm age on audit report lag. This research uses a population of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. Sampling in this research using purposive sampling method so it requires criteria for taking samples. This research examined 182 companies and total 546 data which will be researched using multiple linear regression. The results showed that firm size had a positive effect on audit report lag, while board size and firm age had a negative effect. However, auditor reputation, solvency, profitability, and liquidity have no effect on audit report lag
Co-Authors MUHAMMAD ARIEF EFFENDI