The Effect of Company Age, Profitability, Company Size, Solvability and Audit Committee on Audit Report Lag in Manufacturing Companies in the Basic Industry and Chemical Sector Listed on the Indonesia Stock Exchange for the 2019-2021

Abstract

Financial reports in a company should be submitted in a timely manner so as to avoid inaccurate information and timely delivery can also be a benchmark in predicting the quality of the company and the provisions made by investors. Therefore the researcher examines the title regarding the effect of company age, profitability, company size, solvency and audit committee on audit report lag in manufacturing companies in the basic industrial and chemical sectors listed on the IDX for the 2019-2021 period. This study uses quantitative data types in the form of financial statements and audited reports of manufacturing companies in the basic and chemical industrial sectors. The sample used was 33 companies with a total of 99 observations. using purposive sampling method and the analysis technique used is multiple linear analysis. The results of the study are that firm age has a positive and significant effect on audit report lag. Profitability, company size and audit committee have a negative and insignificant effect on audit report lag. Solvability has a negative and significant effect on audit report lag. Firm age, profitability, firm size, solvency, and audit committee have a joint effect on audit report lag. To obtain more accurate results, it is hoped that the next researcher will add the number of variables and samples in his research.