Pengaruh Solvabilitas, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Audit Report Lag

Edo Ferdian Nugraha; Usdeldi Usdeldi; Puteri Anggi Lubis

doi:10.61132/santri.v2i2.467

Authors

Edo Ferdian Nugraha Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
Usdeldi Usdeldi Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
Puteri Anggi Lubis Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi

DOI:

https://doi.org/10.61132/santri.v2i2.467

Keywords:

Solvency, Liquidity, Profitability, Company Size, Audit Report Lag

Abstract

The aim of this research is to determine the effect of solvency, liquidity, profitability and company size on audit report lag in companies listed on the Jakarta Islamic Index 70 on the Indonesia Stock Exchange in 2020-2022. The method used in this research is a quantitative method. This research uses secondary data in the form of annual reports of the companies sampled in the research and can be obtained from the Indonesian Stock Exchange website. Samples were taken using purposive sampling technique, totaling 14 companies. The data obtained and collected was then processed using the SPSS 27 application. The data analysis techniques used were descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing. Based on the research results, it shows that partially solvency has an effect on audit report lag, while profitability, liquidity and company size have no effect on audit report lag. Simultaneously, solvency, liquidity, profitability and company size have no effect on audit report lag.

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References

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