Pengaruh Profitabilitas, Solvabilitas, Umur Perusahaan dan Ukuran Perusahaan Terdahap Audit Report Lag

Chandra, Julianto (2021) Pengaruh Profitabilitas, Solvabilitas, Umur Perusahaan dan Ukuran Perusahaan Terdahap Audit Report Lag. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether the variables of profitability, solvency, firm age and firm size have an influence on audit report lag. The theory used in this research is Signal Theory. The population in this study are manufacturing companies listed on the Indonesian stock exchange for the 2017-2019 period. Determination of the sample is done by purposive sampling method and obtained as many as 102 companies. The data collection method used in this study is to use the company's financial statements. The data in this study were tested using multiple regression analysis with the SPSS Statistic 23 program. The results obtained from this study indicate that the first hypothesis (H1) states that personality profitability has no effect on audit report lag. The second hypothesis (H2) states that solvency has a positive effect on audit report lag. The third hypothesis (H3) states that the age of the company has no effect on the delay in the audit report. The third hypothesis (H4) states that company size has no effect on audit report delays. Keywords: Profitability, solvency, Age of the Company, Company Size and Audit Report Lag

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