Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Vol 4 No 2 (2024): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)

THE INFLUENCE OF COMPANY SIZE, PUBLIC ACCOUNTING FIRM SIZE, AND PROFITABILITY ON AUDIT REPORT LAG

Susanti, Lena (Unknown)
Sigit Mareta (Unknown)

Article Info

Publish Date
31 May 2024

Abstract

This research aims to investigate company size, KAP size, and profitability on Audit Report Lag. The research sample is derived from 74 companies in the Basic and Chemical Sector listed on the Indonesia Stock Exchange (BEI) during the period from 2019 to 2022. The study investigates the influence of company size, KAP size, and profitability on Audit Report Lag. The research methodology employed is quantitative research using SPSS version 26, 2019. The research type used is causal research, aimed at testing hypotheses regarding the influence of one or more independent variables on another dependent variable. The research findings state that Company Size, Audit Firm Size, and Profitability do not significantly impact the Audit Report Delay in companies within the Basic and Chemical Industry sector listed on the Indonesia Stock Exchange From 2019 to 2023.

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Journal Info
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Website

Abbrev

jpmk

Publisher

Universitas Dian Nusantara

Subject

Humanities Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

Description

Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK), e-ISSN 2747-0199 dan p-ISSN 2747-0180, is a research journal in Economics, Management, and Entrepreneurship published since 2020 by the Faculty of Business and Social Sciences, Universitas Dian Nusantara. This journal aims to disseminate ...