PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT, JENIS INDUSTRI DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG

Abstract

This research aims to determine the influence of firm size, profitability, audit opinion, industry type, auditor reputation influenced audit report lag on plantation companies, mining, insurance and transportation which listed in the Indonesia Stock Exchange during the 2014-2016period.The population used by purposive sampling method and this research type using quantitative, in the company's financial statements used secondary data whose data obtained from www.idx.co.id during the 2014-2016 period based on the criteria that have been determined as many as 123 samples by using 41 plantation companies, mining, insurance and transportation. Independent variables used are company size, profitability, audit opinion, industry type, auditor reputation of the dependent variable is audit report lag. The researchused multiple linear regression analysis techniques using help of SPSS tools statistical test version 24.This result is strengthened by the acquisition of determination coefficient value (R2) of 27.7%. while the rest of 72.3% influenced by other variables not included in the regression model in this research. Partially firm profitability, industry type have research on audit report lag. Variable factor ofsize,audit opinion, auditor's reputation has no influence on the audit audit report lag.
Keywords: Profitability, Audit Opinion, Industry Type, Auditor Reputation, Audit Report Lag