Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Report Lag

Abstract

This research aimsat how the effect of profitability, solvability, and firm size toward audit report lag on manufacturing company food and beverage industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 57 companies. Data processing techniques using multiple regression analysis that helped by SPSS 25 (Statistical Product and Service Solution 25). The result showed that profitability has a significant influence on audit report lag. While the solvability and firm size does not have any significant effect on audit report lag. The implication of this study is management pay attention on audit report lag which is influenced by profitability, solvability, and firm size in order to avoid delays in submitting financial reports.