Faktor- Faktor yang Mempengaruhi Audit Report Lag pada Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia

Abstract

The purpose of this study is to find the determining factors for late audit reports. Delays in audit reports are important considering that reports are very important in a company and can also affect the timeliness of accounting information that will be used by internal and external users for their decisions make decisions. There are 3 factors, profitability, audit opinion and company size. This research uses 40 companis registered in The Indonesian Stock Exchange uses reports for the 2022 peiod. Proposed hypothesis proposed test with multiple linear regression models