THE EFFECT OF AUDIT OPINION, SOLVENCY, AND COMPANY SIZE ON AUDIT REPORT LAG IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Keywords:Audit Report Lag, Audit Opinion, Company Size, Solvency
This study aims to analyze the effect of audit opinion, solvency, and company size on audit report lag. This study was conducted on companies listed on the Indonesia Stock Exchange in 2019-2022. The data were processed using quantitative methods, excel and eviews 12.0. The technique used in sampling is purposive sampling. This study used descriptive statistical analysis, regression analysis of panel data, logistic regression model feasibility test, classical assumption test, and hypothesis test. In this study shows that the audit opinion, solvency and the size of the company simultaneously affect the audit report lag. While partially the audit opinion has a negative effect on the audit report lag, and the solvency and size of the company have no effect on the audit report lag. Based on the coefficient of determination test, audit opinion, solvency, and company size affect the audit report lag by 10,1% and by 89,9% the remaining audit report lag is influenced by other factors that are note variables in this study. The novelty of this study is that the researchers renewed the research period to 2019-2022; research variables consisting audit opinion, solvency, company size, research targets; and treatment of the research population in the selection of research samples. The implication of this study is that the company is expected to immediately improve the company’s performance so that the opinion is better so that it is expected to help investors to make policies for the company so that the company can grow better in the future.