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All Journal International Journal of Multidisciplinary: Applied Business and Education Research
Kurnia , Raisa Nur
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology

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The Effect of The Education Background of The Chief Financial Officer and Profitability on Audit Report Lag Uzliawati , Lia; Muttaqin, Galih Fajar; Kurnia , Raisa Nur
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 4 No. 6 (2023): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.04.06.07

Abstract

This study aims to determine the effect of the chief financial officer's educational background and profitability on audit report lag. The research object is infrastructure sector companies for the 2018-2021 period. The method in this research is quantitative research with multiple linear regression tests. The sampling technique used is the purposive sampling method. Based on the study's results, (1) CFO's educational background does not affect audit report lag. (2) Profitability has a positive effect on audit report lag. The limitations of this study are the possibility of other independent variables that can explain in more detail the audit report lag phenomenon.
Co-Authors Galih Fajar Muttaqin Uzliawati , Lia