Pengaruh Probabilitas Kebangkrutan, Profitabilitas, Keahlian Komite Audit, dan Keaktifan Komite Audit terhadap Audit Report Lag

The Effect of Bankruptcy Probability, Profitability, Audit Committee Expertice, and Audit Committe Activity on Audit Report Lag

Tujuan penelitian untuk menguji pengaruh dari probabilitas kebangkrutan, profitabilitas, keahlian komite audit, dan keaktifan komite audit terhadap audit report lag. Populasi yang digunakan yaitu perusahaan pertambangan yang tertera di BEI dari 2013-2018 dengan menggunakan purposive sampling sebagai teknik pengambilan sampel dan analisis regresi berganda sebagai teknik analisis penelitian. Hasil uji SPSS 23 menunjukkan probabilitas kebangkrutan, profitabilitas, dan keaktifan komite audit berpengaruh terhadap audit report lag sedangkan keahlian komite audit tidak ada pengaruh terhadap audit report lag.

The research aims to examine the effects of bankruptcy probability, profitability, audit committee expertice, and audit committee activity on audit report lag. The population used is mining company listed in IDX period of 2013-2018 with purposive sampling as sampling techniques and multiple regression as analysis techniques. The test result from SPSS version 23 have shown that bankruptcy probability, profitability, and audit committee activity can be effect on audit report lag, while audit committee expertice can be no effect on audit report lag.