Abstract
This study aims to examine the effect of financial distress, profitability, solvability, firm size, and auditor reputation on the audit report lag of Tourism and Recreation industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 observation period. The samples include 60 data according to the criteria from 30 companies, selected through purposive sampling. The data of financial statements are analyzed quantitatively by multiple linear regression utilizing SPSS 25 software. The results of this study exhibit that financial distress has a positive effect on audit report lag; profitability has a negative effect on audit report lag; and solvability, firm size, and auditor reputation have no effect on audit report lag.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
