Pengaruh Probabilitas Kebangkrutan Terhadap Audit Report Lag Perusahaan Sektor Agriculture Yang Terdaftar Di BEI

Abstract

This research aims to obtain empirical evidence about the effect of the bankruptcy probability on audit report lag. The research used a quantitative method with a multiple linear regression analysis. The research used secondary data in the form of financial statements and audit reports of the Agriculture companies sector listed on the Indonesia Stock Exchange from 2013 to 2016. The test result of simple linear regression indicated that the variable of bankruptcy probability showed negative regression coefficient of 1.387 with a significance level of 0.127 which is more than 5%, meaning that the bankruptcy probability had a not significant effect on audit report lag. The test result of determination coefficient (R²) showed that 3 percent of audit report lag variable could be explained by the independent variable of bankruptcy probability, while the remaining 97 percent could be explained by other causes outside the model.