PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, UKURAN PERUSAHAAN, DAN REPUTASI AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG

Abstract

This research aimed to examine the effect of profitability, liquidity, solvabillity, firm size and public accountant reputation of audit report lag. While, the population was property, real estate and building construction companies which were listed on Indonesia Stock Exchange during 2016-2018. Moreover, the research was quantitative. Furthermore, the data were secondary. Additionally, the data collection thechnique used purposive sampling. In line with, there were 45 companies as sample. In addition, the data analysis technique used multiple linearregresssion. According to the research result, it concluded as follows: (a) profitability had negative effect on audit report lag, (b) liquidity had negative effect on audit report lag e, (c) Solvability did not affect audit report lag, (d) firm size had negative effect on audit report lag, (e) public accountant reputation had negative effect on audit report lag. This research can be used to predict factors that’s influece audit report lag in property, real estate, and building construction companies.
Keywords: profitability, liquidity, solvability, firm size, public accountant reputation