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All Journal Jurnal Ekonomis
Irene Alda Uli Siregar
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Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2018 – 2020 Irene Alda Uli Siregar; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.119 KB) | DOI: 10.58303/jeko.v14i3d.2679

Abstract

This study aims to determine the effect of profitability, solvency and firm size on audit report delays in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The samples used as many as 24 companies with purposive sampling technique. This study uses secondary data that is processed using the SPSS application. The analysis technique used is multiple linear regression analysis. The results showed that profitability and firm size had a negative effect on audit report lag, while solvency had a positive effect on audit report lag.
Co-Authors Lorina Siregar Sudjiman