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All Journal E-Jurnal Akuntansi TSM
IVAN FERNALDY
STIE Trisakti
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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UKURAN PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG IVAN FERNALDY; FRESTIN CHRISNANTI
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.329 KB) | DOI: 10.34208/ejatsm.v2i3.1697

Abstract

The purpose of this research is to determine the factors that affect audit report lag in manufacturing companies that were listed consistently on the Indonesian Stock Exchange from 2018-2020. The data used in this research were from the financial statement of the manufacturing companies that were listed consistently from 2018-2020. The sampel of this research are 78 manufacturing companies. This research used multiple linear regression models to analyze data. This research results had proven that the profitability, leverage and tenure audit have an influence on audit report lag. While the others independent variables do not have a influence on audit report lag.
Co-Authors FRESTIN CHRISNANTI