Analisis Faktor Penyebab Audit Report Lag Pada Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Periode 2014 - 2018

Penelitian ini dilaksanakan untuk menganalisis pengaruh faktor yang menyebabkan audit report lag pada perusahaan di industri consumer goods yang terdaftar di Bursa Efek Infonesia selama periode 2014 hingga 2018. Data penelitian berupa data sekunder, ialah data laporan tahunan disertai laporan auditor terlampir. Sampel dipilah menggunakan metode purposive sampling dengan jumlah 29 perusahaan dan total 145 data laporan keuangan. Penelitian ini menggunakan jenis kuantitatif dengan analisis regresi linier berganda. Hasil analisis menunjukkan bahwa kantor akuntan publik dan laba/rugi perusahaan memengaruhi audit report lag sebaliknya solvabilitas dan ukuran perusahaan tidak memengaruhi.

The research carried out to analyze the influence of the factors that causing an audit report lag at companies in consumer goods industry which listed on the Indonesia Stock Exchange during the period 2014 to 2018. Data of research from secondary data, that is annual financial statement with auditor report attached. Data sample selected by using purposive sampling with 29 companies and 145 financial statement. This research using a quantitative type with multiple linear regression analysis. The result of analysis shows that size of public accounting firms and company's profit/loss have an affect on audit report lag while solvency and company's size have no effect.