Pengaruh Profitabilitas, Leverage, dan Kualitas Kantor Akuntan Publik terhadap Audit Reporting Lag dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Manufaktur di Bursa Efek Indonesia

Abstract

This research inve ligates the effecls of leverage profilability, and public accounilng office quality 011 audit reporl lag. In addition, i1aims10 find 011d analyse howfirm size affects the correlation ofleverage, profitabilit,yand the quality of public accounting office wilh audit report lag. The population of the research is made upof the manufacluring industries listed on Indonesian Stock Exchange over the period 2019-202.1/Jy applying purposive sampli11g technique. 85 companies ore selected as the research samples. The dataare analyzed by using Eview versio11 9. The findings indicate that (I) profitability partially does noi affect audit report lag, (2) ll!Verage partially affects audit report lag, (3) quality of public accaunta11t office parlial/y does no/ ajfecl audit report lag, (4) firm size partially does not moderate !he correlation between profitability and audit reporr lag. (5) firm size parlially moderates the correlation be1wee11 leverage and audit report lag. (6) firm size partially is not able w moderate the correlalio11 between quality of public accountant officeand audit report lag.