PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR

Abstract

This study aims to determine the effect of profitability, solvency and size of the company to the audit report lag in manufacturing companies listed in Indonesia Stock Exchange 2010-2013. The samples used as many as 54 companies based method nonprobability sampling with purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that (1) the profitability negatively affect audit report lag indicates that companies that get a big profit tends to make the process shorter than audit firms experienced a small profit. (2) the solvency positive effect on audit report lag indicates that the high amount of debt of the company will lead the audit process is relatively long, and (3) the size of the company does not affect the audit report lag indicating that a large or small amount of assets owned by the company does not affect the length or in short the process of preparing the financial statements of the company.