PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG

Abstract

Financial statements are reports that describe the performance and condition of the company, the company's financial statements are used as a basis in making decisions by investors. It caused by the financial statements submitted must meet the qualitative objectives of financial statements that are relevant, understandable, verifiable, neutral, timely and comparative. Timeliness is one of the objectives of qualitative financial statements so that there is no delay in decision making because of the delay in the presentation of financial statements. This research purposes get proof empirical firm size and profitability on audit report lag Research carried on LQ45 Company in IDX for period 2016-2018. Sampel used were 28 company with 84 financial statement. Sampel were taken by purposive sampling. The analysis technique uses multiple linier regression. Result shows firm size and profitability together affect the audit report lag, partially the firm size has negative affect to audit report lag, meanwhile profitability in partial effect is not significant to audit report lag.