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Analysis of Factors Affecting Audit Report Lag Mining Companies Listed on the Indonesia Stock Exchange 2018-2020

Cahyono, Yuli Tri and Putri, Cindy Elisa (2022) Analysis of Factors Affecting Audit Report Lag Mining Companies Listed on the Indonesia Stock Exchange 2018-2020. In: The 4th International Conference on Business and Banking Innovations (ICOBBI) 2022.

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Abstract

The company's timeliness in presenting financial statements is an important factor, because if there is a delay in the presentation of financial statements it can make the benefits of the information provided less relevant for users of the information. This study aims to analyze the effect of financial distress, firm size, auditor turnover, profitability and solvency on audit report lag.The sampling technique in this study used a purposive sampling technique in order to obtain 54 samples that met the criteria. The research was conducted on mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period as research objects. Data analysis used multiple linear regression analysis. The results showed that financial distress, firm size, auditor turnover, profitability, and solvency had no effect on audit report lag. Keywords: audit report lag, financial distress, company size, auditor turnover, profitability, solvency.

Item Type: Conference or Workshop Item (Paper)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: ICOBBI (International Conference of Business and Banking Innovations)
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 22 Jun 2022 03:34
Last Modified: 28 Jun 2022 01:45
URI: http://eprints.perbanas.ac.id/id/eprint/9251

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