The Influence of Company Size, Audit Opinion, and Operating Profit on Audit Report Lag
DOI:
https://doi.org/10.21009/wahana.16.023Kata Kunci:
Audit Opinion, Audit Report Lag, Company Size, Operating ProfitAbstrak
Abstract
This observasion activity intends to determine the impact of several background aspects such as company size, audit opinion, operating profit which has a direct influence on audit report lag. The population chosen by the researcher is to take advantage of all of the property and real estate companies that have joined the IDX, in the 2017-2019 period, consisting of 61 companies. Sampling is with purposive sampling method, a final sample of 20 companies. Then perform an analysis data that utilizes multiple linear regression using the SPSS program. So the results obtained in this study conclude that company size and audit opinion basically do not affect audit report lag. However, it was found the effect of operating profit on audit report lag. If viem simultaneously the whole starting from the size of the company, opinion and operating profit have an impact on audit report lag
Keywords: Audit Opinion, Audit Report Lag, Company Size, and Operating Profit.
Abstrak
Kegiatan observasi ini bermaksud untuk mengetahui dampak yang ditimbulkan dari beberapa aspek yang melatarbelakangi seperti ukuran perusahaan, opini audit, dan laba operasi yang memberikan pengaruh langsung kepada audit report lag. Populasi yang dipilih oleh peneliti ialah memanfaatkan keseluruhan dari perusahaan bidang Properti dan Real Estat yang sudah tergabung dalam BEI 2017-2019 terdiri dari 61 perusahaan. Pengambilan sampel ialah dengan metode purposive sampling, jumlah sampel akhir 20 perusahaan. Kemudian melakukan penganalisaan data dengan memanfaatkan analisis regresi linear berganda menggunakan program SPSS. Sehingga hasil yang didapat dalam riset ini menyimpulkan bahwa ukuran perusahaan serta opini audit pada dasarnya tidak memengaruhi audit report lag. Namun ditemukan pengaruh laba operasi kepada audit report lag. Jika ditinjau dengan cara simultan maka keseluruhan dimulai dari ukuran perusahaan, opini, serta laba operasi memberi dampak kepada audit report lag.
Kata Kunci: Audit Report Lag, Laba Operasi, Opini Audit, dan Ukuran Perusahaan.
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