The Effect of Company Size, Profitability, And Solvency on Audit Report Lag on Lq-45 Companies Listed in Indonesian Stock Exchange Period 2018-2020
Keywords:Company size, profitability, solvency, audit report lag
This study aims to determine the effect of firm size, profitability, and solvency on audit report lag on LQ-45 companies listed on the Indonesian Stock Exchange - IDX period 2018-2020. The independent variables are firm size, profitability, and solvency. The dependent variable is the audit report lag. The companies studied were 45 companies consisting of 8 sub-sectors, namely chemical industry, consumer goods, finance, infrastructure, mining, miscellaneous industry, property, and service. The research sample consisted of 12 companies consisting of 4 infrastructure companies, 6 property companies, and 2 service companies. The sample was selected using a purposive sampling technique in service, infrastructure, and property companies that meet the criteria for financial statements using IDR units and performance for the 2018-2020 period. Data analysis consisted of descriptive and inferential analysis. The inferential analysis uses regression techniques with the help of SPSS 28. The results of the study with a significance level of 5% indicate that company size affects audit report lag, while profitability and solvency do not affect audit report lag.