PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, SOLVABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG

(Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponennya yang terdaftar pada BEI Periode 2013-2017)

Abstract

Audit report lag is the time span of audit settlements from company’s closing date to the date that is listed in the audit report.Bapepam requires each  of go public  companies to publish its annual report no later than months after the fiscal years ends. The aim of this study was to determine the effect of company’s  age,size company of company,solvency  and the reputation of the auditors to audit report lag in manufacturing companies sub sector otomotive on the Indonesia Stock Exchange during the periode of 2013-2017. As many as 13 sample  were obtained through purposive sampling technique. The data analysis technique used was MRA. The results suggested that the company size gave positive and significant effect to the audit report lag,while company age,solvency and auditor’s reputation didn’t affect the auditor’s audit report lag.