PENGARUH PROFITABILITAS, SOLVABILITAS, DAN REPUTASI AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PROPERTY AND REAL ESTATE

Abstract

Audit report lag is the time duration of audit finishing which is measured from the end of the fiscal year until the audit report is published. The research aimed to examine the effect of independent variable consisting of profitability, solvability, and reputation of public accountant office on dependent varible consisting of audit report lag. Moreover, the research was quantitative. The population was 82 property and real estate companies listed the on the Indonesia Stock Exchange (IDX) 2017-2021. Furthermore, the data collection technique used purposive sampling. In line with that, there were 14 samples. Additionally, the data analysis technique used descriptive statistic and the classical assumption test in order to examine the reliability of the regression model. The latest test consisted of normality, multicollinearity, heteroscedascticity, and autocorrelation test. In addition, multiple regression was used to examine the effect of independent on dependent variable using SPSS 26. The research result concluded that profitability had a positive effect, solvability did not effect, and the reputation of the public accountant office had a positive effect on the audit report lag of property and real estate companies listed on IDX 2017-2021. In suggestion, for the next research, there should other variables which were analyzed at different companies.