PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, UKURAN KAP, DAN LABA RUGI TERHADAP AUDIT REPORT LAG

Abstract

Time needed by the auditors to audit financial report since the closing of company bookkeeping up to the finalization of the audit. Time needed to complete the audit would be known by Audit Report Lag. This study purpose to analysis the effect of profitability, solvency, firm size, KAP size, and profit loss to audit report lag (Empirical Study on Consumer Goods Sector of Manufacturing Companies that listed in the Indonesia Stock Exchange in 2013-2016 period). Samples  are picked up with the method of Purposive Sampling, with the observation of 30 companies. The analysis method used in this research is multiple liniear regression analysis through SPSS Program version 19. The results showed that KAP Size negatively affect to audit report lag. Meanwhile, profitability, solvency. firm size, and profit loss has no affect on Audit Report Lag.