PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN KAP TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2015-2018

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Abstract

This study aims to determine the effect of Profitability, Solvency and KAP Size on Audit Report Lag, both partially and simultaneously on Audit Report Lag on LQ 45 companies in 2015-2018. This research is a comparative causal study with a quantitative approach. The sampling technique used was purposive sampling technique. Samples amounted to 30 companies from LQ 45 companies listed on the Indonesia Stock Exchange in 2015-2018, so the research data analyzed amounted to 120. Data analysis techniques used were descriptive statistics, classic assumption tests and multiple linear regression analysis. The results showed that: (1) Profitability did not significantly influence the Audit Report Lag. (2) Solvency has a significant negative effect on Audit Report Lag (3) KAP size has no significant effect on Audit Report Lag. (4) Profitability, Solvency and KAP Size simultaneously affect the Audit Report Lag

Published
2020-08-25