PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG

Risma Putri Kusuma Wardhani, Anny Widiasmara, Nik Amah

Abstract


The purpose of this study is to examine how audit report lag is impacted by firm size and profitability in food and beverage companies that are listed on the Indonesia Stock Exchange between 2019 and 2024.  Annual reports and audited financial statements provided the research data, and purposive selection was used to choose a sample of 80 businesses.  Multiple linear regression with t-tests was used to analyze the data and look for partial effects.  The findings show that audit report lag is significantly impacted negatively by firm size and profitability.  This suggests that bigger, more successful businesses typically file their financial statements on time.

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References


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