PENGARUH PROFITABILITAS, GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN FIRM SIZE TERHADAP AUDIT REPORT LAG

Abstract

This research aimed to examine the effect of profitability, good corporate governance, leverage, and firm size on the audit report lag. While, profitability was measured by Return on Asset Ratio (ROA), good corporate governance was referred to audit committee size, board of commissioners, and independent commissioners which was referred to comparison of number of independent directors with all board members, leverage is measured by the Debt to Asset Ratio (DAR), and firm size was measured by natural logarithm of total asset. Meanwhile, auudit report lag was measured by the difference between the date of annual financial statement and independent auditor’s financial statement. The research was quantitative. Moreover, the data collection technique used purposive sampling. In line with, there were 31 Property and Real Estate companies which were listed on Indonesia Stock Exchange 2015-2018. So, there was 124 data totally. Futhermore, the data analysis technique used multiple linier regression with SPSS 21. The research result concluded profitability and board of commissioners had negative and significant effect on the audit report lag. Nevertheless, leverage had positive and significant effect on the audit report lag. While the audit committee, independent commissioners, and firm size did not affect the audit report lag.
Keywords: profitability, good corporate governance, leverage, firm size, audit report lag