E-Jurnal Akuntansi TSM
Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM

UKURAN PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG

IVAN FERNALDY (STIE Trisakti)
FRESTIN CHRISNANTI (STIE Trisakti)

Article Info

Publish Date
30 Sep 2022

Abstract

The purpose of this research is to determine the factors that affect audit report lag in manufacturing companies that were listed consistently on the Indonesian Stock Exchange from 2018-2020. The data used in this research were from the financial statement of the manufacturing companies that were listed consistently from 2018-2020. The sampel of this research are 78 manufacturing companies. This research used multiple linear regression models to analyze data. This research results had proven that the profitability, leverage and tenure audit have an influence on audit report lag. While the others independent variables do not have a 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 ...