E-Jurnal Akuntansi TSM
Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Felicia Karlinda (Trisakti School of Management)
Ferry Suhardjo (Trisakti School of Management)

Article Info

Publish Date
31 Mar 2022

Abstract

This study was conducted to determine the effect of firm size, profitability, solvability, size of the public accounting, firm age, board size, and leverage on audit report lag in manufacturing companies in Indonesia. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange during the period 2018 to 2020. The sample of this research are selected with using purposive sampling method, and 234 datas are taken. Data were analyzed using multiple regression method. The results showed that size of the public accounting has influence to audit report lag. While firm size, profitability, solvability, firm age, board size, and leverage have no effect to audit report lag.

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...