Pengaruh Variabel Profitabilitas, Size, Inherent Risk, Pertumbuhan Perusahaan dan Audit Changes terhadap Audit Report Lag

The Influence Of The Variable Profitability, Size, Inherent Risk, Company Growth and Audit Changes on Audit Report Lag

Penelitian ini membahas mengenai besaran tingkat pengaruh variabel Profitabilitas, Size, Inherent Risk, Pertumbuhan perusahaan dan Audit Changes terhadap Audit Report Lag pada perusahaan pertambangan, properti, lreal estate , kontruksi dan perbankan di Bursa Efek Indonesia periode 2014-2018. Pendekatan kuantitatif dan purposive sampling digunakan untuk teknik pemilihan data. Data yang digunakan adalah data sekunder yakni laporan keuangan tahunan yang terdaftar di BEI tahun 2014 -2018. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan size dan pertumbuhan perusahaan memiliki pengaruh negatif, sedangkan profitabilitas, inherent risk, audit changes tidak memiliki pengaruh terhadap audit report lag.

Kata Kunci: Profitabilitas; Size; Inherent Risk; Pertumbuhan Perusahaan; Audit Changes; Audit Report Lag

This study discuss the magnitude of influence level the variables Profitability, Size, Inherent Risk, Company Growth and Audit Changes on Audit Report Lag in mining companies, real estate property and banking on  Indonesia Stock Exchange period 2014-2018. Quantitative approach and purposive sampling were used for data selection techniques. The data used is secondary data, namely the annual financial statements listed on the IDX for 2014-2018. The data analysis technique use multiple linear regression analysis. The results showed that variabel size and growth of the company have negative effect, mean while profitability, inherent risk, and audit changes have no effect on  audit report lag.

Keywords: Profitability; Size; Inherent Risk; Company Growth; Audit Changes; Audit Report Lag