Pengaruh Ukuran Perusahaan, Profitabilitas, dan Reputasi KAP terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Indonesia)
Keywords:Firm Size, Profitability, Reputation of Public Accountant, Audit Report Lag
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.