PENGARUH PERGANTIAN AUDITOR, REPUTASI AUDITOR, PERGANTIAN MANAJEMEN DAN PROFITABILITAS (ROA) TERHADAP AUDIT REPORT LAG

(Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yangTerdaftar di Bursa Efek Indonesia Periode 2013-2016)

Abstract

The purpose of this study was to know the effect of auditor switching, auditor’s reputation, management turnover and profitability to audit report lag. This research used the secondary resource as financial statement of manufacturing companies who listed on Indonesia Stock Exchange period 2013-2016 (audited) from website www.idx.co.id. The independent variable is auditor switching, auditor’s reputation, management turnover and profitability (ROA), with auditor report lag as dependent variable. The population of this research is manufacture company section consumering goods who listed on Indonesia Stock Exchange period 2013-2016. Data collection technique is using purposive sampling with 84 samples. Analysis technical data is using multiple regression analysis. The results show that auditor switching, management turnover and profitability did not affect audit report lag while auditor’s reputation is positive effect on audit report lag.