Pengaruh Profitabilitas , Leverage,Company Age, Company Size Terhadap Audit Report Lag Analisis Data Panel Pada Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (2020 -2023 )

Abstract

This study aims to examine the effect of Profitability, Leverage, Company Age on Audit Report Lag in Manufacturing Industry companies listed on the Indonesia Stock Exchange. This type of research is associative causal with the approach used is quantitative. The type of data used is secondary data obtained from the financial statements of Manufacturing Industry companies for the period 2020-2023 from the Indonesia Stock Exchange. This study used a population of 193 companies with sampling using a purposive sampling technique so that a sample of 10 companies was selected with a total of 40 research observations. The data analysis techniques used are descriptive statistical analysis, classical assumption tests, panel data regression tests, and hypothesis tests. The results of this study prove that partially, profitability does not affect audit report lag, leverage affects audit report lag, company age does not affect audit report lag, company size affects audit report lag in manufacturing industry companies listed on the Indonesia Stock Exchange in 2020-2023. Simultaneously, profitability, leverage, company age, and company size have an effect on audit report lag in manufacturing industry companies listed on the Indonesia Stock Exchange in 2020-2023