Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ukuran perusahaan, profitabilitas dan komite audit terhadap report lag pada perusahaan manufaktur subsektor food & beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Populasi dalam penelitian ialah sub sektor Pengambilan sampel menggunakan metode purposive sampling. dilakukan dengan kuantitatif bantuan alat u...

The purpose of this study was to analyze the effect quality Public Accounting Firm (KAP), audit opinion, and auditor turnover on report lag with specialization as a moderating variable. research carried out companies in agricultural sector plantation sub-sector listed Indonesia Stock Exchange for 2017-2019 period. sample data used were 13 purposive sampling method, analyzed using WarpPLS applic...

This study empirically analyzes the relationship between corporate sustainable management (CSM) and audit report lag. From perspective of agency theory that information asymmetry is resolved through CSM, lag was predicted to decrease subsequently analyzed. The analysis results are as follows. First, CSM significant in negative trend. means companies actively engage have a shorter than those do ...

The company's delay in reporting financial statements has increased yearly. This study aims to examine several variables that are considered affect audit report lag. These factors include investment opportunities, profitability, company size, committee and auditor opinion. populations this manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. sampling method used was pu...

This research aims at determining a more specific relationship regarding the influence of firm size, profitability, solvency, and KAP size variables that affected probability Abnormal Audit Report Lag. The used secondary data from financial independent auditor reports obtained Indonesia Stock Exchange Consumer Goods Industry Companies for 2018-2020 period. total sample in this was 167 analysis ...