E-Jurnal Akuntansi TSM
Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN NON KEUANGAN DI INDONESIA

ERIC ERIC (Trisakti School of Management)
EDRIC KURNIADI (Trisakti School of Management)

Article Info

Publish Date
01 Jun 2022

Abstract

The purpose of this research is to analyze empiricallythe influence of CEO turnover, company size, debt ratio, return on assets, company losses, current ratio, external auditor, and audit tenure to audit report lag. The sample of this research uses non financial companies listed on the Indonesia stock exchange during 2015-2017. There are 323 companies that match the criteria using purposive sampling method. This study uses multiple regression methods to see the effect of each variable on audit report lag. The results of the study show that CEO turnover, company size, return on asset, loss, and audit tenurehave an influence on audit report lag. Leverage, current ratio and external auditor does not have an influence on 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 ...