EFFECTS OF PROFITABILITY,SOLVABILITY, AND COMPANY SIZE ON AUDIT DELAY
Keywords:
Profitability, Solvability, Company Size, Audit Delay
Abstract
This study aims to determine the effect of profitability, solvency, and firm size on audit report lag. The research population is transportation and logistics companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study was obtained using purposive sampling method. The criteria that have been determined are that there are 20 companies that are the research sample. The data analysis technique used is multiple regression analysis. The results showed that profitability, solvency, and firm size had no effect on the delay in audit reports.
References
Bahri, S. (2017). Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 8(1), 63–84.
Bahri, S. (2018). Metodologi Penelitian Bisnis Lengkap dengan Teknik Pengolahan Data SPSS (E. Risanto (ed.); Pertama). Penerbit Andi.
Deasy, I. (2020). Pengaruh Likuiditas, Solvabilitas Dan Ukuran Perusahaan Terhadap Audit Report Lag. Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 4(1), 27–40. https://doi.org/10.31629/jiafi.v4i1.2697
Fitriana, D. E., & Bahri, S. (2022). Pengaruh Rasio Keuangan, Ukuran Entitas, dan Ukuran KAP Terhadap Audit Report Lag. Owner, 6(1), 964–976. https://doi.org/10.33395/owner.v6i1.704
Jensen, M. &. (1976). Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 72(10), 1671–1696. https://doi.org/10.1177/0018726718812602
Muslichah, S. B. (2021). Akuntansi Manajemen (Teori dan Aplikasi).
Naftali. (2022). Pengaruh Ukuran Perusahaan , Profitabilitas , Solvabilitas dan Kualitas Audit Terhadap Audit Report Lag ( Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2020 ). 1.
Bahri, S. (2018). Metodologi Penelitian Bisnis Lengkap dengan Teknik Pengolahan Data SPSS (E. Risanto (ed.); Pertama). Penerbit Andi.
Deasy, I. (2020). Pengaruh Likuiditas, Solvabilitas Dan Ukuran Perusahaan Terhadap Audit Report Lag. Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 4(1), 27–40. https://doi.org/10.31629/jiafi.v4i1.2697
Fitriana, D. E., & Bahri, S. (2022). Pengaruh Rasio Keuangan, Ukuran Entitas, dan Ukuran KAP Terhadap Audit Report Lag. Owner, 6(1), 964–976. https://doi.org/10.33395/owner.v6i1.704
Jensen, M. &. (1976). Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 72(10), 1671–1696. https://doi.org/10.1177/0018726718812602
Muslichah, S. B. (2021). Akuntansi Manajemen (Teori dan Aplikasi).
Naftali. (2022). Pengaruh Ukuran Perusahaan , Profitabilitas , Solvabilitas dan Kualitas Audit Terhadap Audit Report Lag ( Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2020 ). 1.
Published
2022-12-19
How to Cite
Raisha Rizqi Alif’ka, & Irmasari, W. O. (2022). EFFECTS OF PROFITABILITY,SOLVABILITY, AND COMPANY SIZE ON AUDIT DELAY. Ecosia International Conference, 572-580. https://doi.org/10.32815/ecosia.vi.62
Section
Articles
Copyright (c) 2022 Raisha Rizqi Alif'ka, Wa Ode Irmasari
This work is licensed under a Creative Commons Attribution 4.0 International License.
