Pengaruh Profitabilitas dan Solvabilitas terhadap Audit Report Lag pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia

Abstract

This study aims to examine the effect of profitability and solvency on audit report lag. The form of research is associative research. Data collection techniques are documentary studies. Data analysis techniques in this study are descriptive statistical analysis, classic assumption tests, multiple linear regression analysis, coefficient of determination and hypothesis testing using the help of Statistical Product and Service Solutions (SPSS) software version 22. Test results show that profitability has no effect on audit report lag while solvency has a positive effect on audit report lag.

Keywords: profitability, solvency and audit report lag