International Journal of Multidisciplinary: Applied Business and Education Research
Vol. 4 No. 6 (2023): International Journal of Multidisciplinary: Applied Business and Education Rese

The Effect of The Education Background of The Chief Financial Officer and Profitability on Audit Report Lag

Uzliawati , Lia (Unknown)
Muttaqin, Galih Fajar (Unknown)
Kurnia , Raisa Nur (Unknown)

Article Info

Publish Date
22 Jun 2023

Abstract

This study aims to determine the effect of the chief financial officer's educational background and profitability on audit report lag. The research object is infrastructure sector companies for the 2018-2021 period. The method in this research is quantitative research with multiple linear regression tests. The sampling technique used is the purposive sampling method. Based on the study's results, (1) CFO's educational background does not affect audit report lag. (2) Profitability has a positive effect on audit report lag. The limitations of this study are the possibility of other independent variables that can explain in more detail the audit report lag phenomenon.

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Journal Info
International Journal of Multidisciplinary: Applied Business and Education Research
Website

Abbrev

ijmaber

Publisher

Future Science

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology

Description

International Journal of Multidisciplinary: Applied Business and Education Research is a peer-reviewed in a monthly basis that publishes full-length papers. it is to enhance the dissemination of knowledge across the multidisciplinary community. We are particularly interested in papers relevant to ...