Pengaruh Kompleksitas Operasi Perusahaan, Profitabilitas, Solvabilitas, Ukuran Perusahaan terhadap Ketepatwaktuan Laporan Audit (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)

Abstract

Timeliness of audit reports is the length of completion of the audit after end-year accounting period. The purpose of this study is to analyze the effect of the company's operations complexity, profitability, solvency, and firm size on the timeliness of audit reports. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling uses purposive sampling method and 34 manufacturing companies are selected. Data is tested using multiple linear regression analysis. The results show that firm size has effect on timeliness of the audit report. Meanwhile, the company's operations complexity, solvency and firm size have no effect the timeliness of the audit report.