PENGARUH PROFITABILITAS, OPINI AUDIT, UKURAN PERUSAHAAN, REPUTASI KAP DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

Abstract

This study aims to analyze the influence of profitability, audit opinion, company size, PAF reputation and the complexity of company operations on audit report lag. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample in this study was determined using purposivesampling method, based on the data obtained from 63 manufacturing companies with 189 research objects for 3 years. Data analysze method that is used in this research is multiple-regression using SPSS version 25.0. The results showed that profitability affects the audit report lag, with t-count -3.747, t-table 1.97301 and a significance of 0.000. Audit opinion affects the audit report lag with t-count -4.314, t-table 1.97301 and a significance of 0.000. Firm size affects the audit report lag with t-count -3.096, t-table 1.97301 and a significance of 0.002. PAF reputation does not affect the audit report lag with t-count 0.441, t-table 1.97301, and a significance of 0.659. The complexity of the company's operations does not affect the audit report lag with t-count 0.379, t-table 1.97301, and a significance of 0.705.

Keywords: audit report lag, profitability, audit opinion, company size, PAF reputation, complexity of company operations.