PENGARUH LIQUIDITY, FIRM SIZE, FINANCIAL CONDITION, DAN VARIABEL LAIN TERHADAP AUDIT REPORT LAG

Abstract

The purpose of this research to obtain empirical evidencere related to the influence of Profitability, Liquidity, Firm Size, Size of Public Accounting Firm, Audit Committee Gender, and Financial Condition on Audit Report Lag. The population in this research is companies in the consumer cyclical and consumer non-cyclical sectors listed in Indonesia Stock Exchange (IDX) from 2020-2022. The data source in this research was obtained from Indonesia Stock Exchange (IDX). The sample selection method used purposive sampling with multiple regression analysis techniques, resulting in 179 companies that met all the research criteria, with a total of 537 data used in this research. The research results indicate that Profitability, Size of Public Accounting Firm, and Financial Condition have a negative influence on Audit Report Lag. However, Liquidiy, Firm Size, and Audit Committee Gender do not have an influence on Audit Report Lag.