Determinan Audit Report Lag pada Perusahaan Sektor Transportasi & Logistik Yang Terdaftar di Bursa Efek Indonesia Periode 2021 - 2024

Abstract

This research aims to empirically examining and analyzing the determinants of audit report lag, using the variables of profitability, leverage, liquidity, and auditor switching. This research uses a quantitative method with an empirical study. Empirical studies mean that the techniques or methods used can be observed by human senses. The data used is secondary data, namely financial statements taken from the Indonesia Stock Exchange website. The population of this study consist of transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sample was selected using purposive sampling technique, resulting in 100 observation units. The analytical technique used is panel data regression analysis using Eviews 12. The results of this research indicate that profitability and auditor switching do not affect audit report lag, while leverage and liquidity significantly affecting audit report lag. From the four variables used on this research, it has 47,16% significance influence towards audit report lag.