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

PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, DAN FAKTOR LAINNYA TERHADAP AUDIT REPORT LAG

Vina Sugiana Tirtajaya (Trisakti School of Management)
Muhammad Arief Effendi (Trisakti School of Management)

Article Info

Publish Date
30 Jun 2022

Abstract

The purpose of this research is to obtain empirical evidence related to the effect of firm size, auditor reputation, solvency, profitability, liquidity, board size, and firm age on audit report lag. This research uses a population of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. Sampling in this research using purposive sampling method so it requires criteria for taking samples. This research examined 182 companies and total 546 data which will be researched using multiple linear regression. The results showed that firm size had a positive effect on audit report lag, while board size and firm age had a negative effect. However, auditor reputation, solvency, profitability, and liquidity have no effect 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 ...