Pengaruh Ukuran Perusahaan, Profitabilitas, dan Reputasi KAP terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Indonesia)

Authors

  • Brigita Talenta Novena Maitimo Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang
  • Retna Safriliana Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang

Keywords:

Firm Size, Profitability, Reputation of Public Accountant, Audit Report Lag

Abstract

The purpose of this research are to examine the effect of firm size, profitability, and reputation of KAP on audit report lag. The sample of this research is 16 manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling. The data analysis tool used is multiple linear regression analysis, with the KAP reputation variable measured using dummy variables. The results showed that company size and profitability had no effect on audit report lag, while KAP reputation had an effect on audit report lag.

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Published

2021-03-23

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Section

Articles