Pengaruh Opini Audit, Pergantian Auditor, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Report Lag

(Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

Abstract

The range of time between the date of closing year and the date of audited financial statement is called as audit report lag. This research aims to analyze the influence of audit opinion, auditor switching, profitability, solvency, and firm size to audit report lag. The population is manufacturing company specifically basic and chemical industry sector listed at Indonesia Stock Exchange in 2013-2016, which the samples consist of 43 companies were selected using purposive sampling method. This research uses multiple linear regression method to test the hypothesis. The results indicate that solvency has positive significantly influence to audit report lag, while audit opinion, auditor switching, profitability, and firm size doesn’t have significant influences to audit report lag.