Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Aktivitas, Ukuran Perusahaan dan Opini Audit terhadap Audit Report Lag Pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2020

Abstract

The background for conducting research entitled Effects of Profitability,Solvency, Liquidity, Activities, Company Size, and Audit Opinion on Audit Report Lag in Food and Beverage Companies Listed on the Indonesia Stock Exchange is due to the continued increasing contribution of the financial services sector to the economy. In fact, in the last three years, the share of the financial services industry, especially banking, in the economy has continued to increase and there have been inconsistencies from several previous studies. This study uses secondary data obtained from annual financial reports and independent auditors' reports published on the internet through the official website of the Indonesia Stock Exchange (www.idx.co.id). The population of this study is 30 banking companies listed on the Indonesia Stock Exchange. The data analysis technique used is descriptive statistical analysis and multiple linear analysis. The results of this study partially show that (1) Profitability has no significant effect on Audit Report Lag, (2) Solvency has a negative effect on Audit Report Lag, (3) Liquidity has no significant effect on Audit Report Lag, (4) Activity has a significant negative effect on Audit Report Lag. (5) Company size has no negative effect, (6) Audit Opinion has no negative effect.