ANALISIS PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, RETURN ON ASSETS DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG

(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2013-2017)

Abstract

This Research aims to examine the effect of Company Size, Financial Distress, Profitability and Audit Committee on Audit Report Lag (Empirical study on The Various Industry Sub-sectors of Automotive and Components Sector Manufacturing. Variables Research are : (1) The dependent variable : Audit Report Lag, and (2) Independent variables : Company Size, Financial Distress, Profitability and Audit Committee. Research conducted on 6 various industry sub sectors of Automotive and components Sector Manufacturing which are Listed on The Indonesia Stock Exchange Period 2013-2017.  The research is uses the method of multiple linier regressions analysis through SPSS Version 20.0. Samples were taken with purposive sampling method. The research partical result is indicate that the Company Size and Audit Committe have positive and significant effect on Audit Report Lag, whereas Financial Distress and Profitability does not effect on Audit Report Lag. Simultaneosly Company Size, Financial Distress, Profitability and Audit Committee have significant effect on Audit Report Lag. Magnitude of the coefficient of determination (Adjusted R2) is a 28,4% which means that the audit report lag in various industry sub sectors of automotive and components sector manufacturing are effected by Company Size, Financial Distress, Profitability and Audit Committee as much as 28,4%. While the rest of 71,6% effected by other factors that has not observed in this research.