PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERDADAP AUDIT REPORT LAG

Abstract

This research used to examine leverage, profitability, firm size, and audit quality on the audit report lag. This research used a quantitative method. Furthermore, this research used a quantitative method. Furthermore, the population of this research used a manufacturing company that engaged in the basic chemical sub sector listed on Indonesia Stock Exchange (IDX) in 2015-2019. Moreover, the sample collection technique of this research used secondary data obtained from the database of the Indonesia Stock Exchange and the website of basic chemical companies. Meanwhile, the data collection method used documentation i.e. based on the company’s financial statements. The research data analysis technique used the statistics descriptive test, classic assumption test, and multiple linear regressions analysis. The result of this research showed that leverage had a significantly positive effect on the audit report lag at basic chemistry companies listed at Indonesia Stock Exchange 2015-2019. Meanwhile, profitability and audit quality had a significantly negative effect on the audit report lag at basic chemistry companies listed on Indonesia Stock Exchange 2015-2019. Moreover, firm size did not significantly affect the audit report lag at basic chemistry companies listed on Indonesia Stock Exchange 2015-2019.
Keywords: leverage, profitability, firm size, audit quality, audit report lag