Jurnal Paradigma Akuntansi
Vol 3, No 4 (2021): Oktober 2021

Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Report Lag

Stephanie Deasy, Jamaludin Iskak (Fakultas Ekonomi Universitas Tarumanagara Jakarta)



Article Info

Publish Date
12 Nov 2021

Abstract

This research aimsat how the effect of profitability, solvability, and firm size toward audit report lag on manufacturing company food and beverage industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 57 companies. Data processing techniques using multiple regression analysis that helped by SPSS 25 (Statistical Product and Service Solution 25). The result showed that profitability has a significant influence on audit report lag. While the solvability and firm size does not have any significant effect on audit report lag. The implication of this study is management pay attention on audit report lag which is influenced by profitability, solvability, and firm size in order to avoid delays in submitting financial reports.

Copyrights © 2021






Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...