PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2016)

Abstract

This study aims to test whether profitability, solvency, liquidity, firm size and size of KAP affect audit report lag. The sample population used in this study is a state-owned company listed on the Indonesia Stock Exchange in 2013-2015. Sampling in this study using purposive sampling method. The data used in the form of annual financial statements of companies obtained from the Indonesia Stock Exchange. Data analysis techniques were performed using multiple regression analysis. The result of the research shows that profitability has negative effect to audit report lag, while solvency, liquidity, firm size and KAP size do not affect audit report lag. Partial test results show from the five independent variables only two variables that affect the audit report lag is, profitability with a significant level of 0.000 and solvency with a significant level of 0.000. While the variable liquidity, firm size and size of KAP does not affect the audit report lag with a significant level greater than 0.05.