Vol 8 (2023): June (in progress)
Business and Economics

The Effect of Profitability, Company Characteristics, and Corporate Governance on Audit Report Lag in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2016 - 2018
Pengaruh Profitabilitas, Karakteristik Perusahaan, dan Tata Kelola Perusahaan Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016 - 2018


Selly Nurfatimah
Universitas Muhammadiyah Sidoarjo, Indonesia
Sarwenda Biduri
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Published June 26, 2023
Keywords
  • Profitability,
  • Company Characteristics,
  • Corporate Governance,
  • Audit Report Lag
How to Cite
Nurfatimah, S., & Biduri, S. (2023). The Effect of Profitability, Company Characteristics, and Corporate Governance on Audit Report Lag in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2016 - 2018. Academia Open, 8, 10.21070/acopen.8.2023.3569. https://doi.org/10.21070/acopen.8.2023.3569

Abstract

This study aims to determine the effect of the profitability of the Company's Characteristics, and Corporate Governance on the Audit Report Lag partially. This study is a quantitative research. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018 totaling 138. The population was selected using a purposive sampling technique, so the sample of this study was 58 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The type of data used is quantitative data in the form of company annual reports for 2016-2018. The data collection technique of this research uses documentation techniques. Data were analyzed by multiple linear regression analysis. The results of this study prove that profitability has an effect on the Audit Report Lag of manufacturing companies listed on the IDX in the 2016-2018 period. While the characteristics of the company and Corporate Governance do not affect the audit report lag of manufactures listed on the IDX in the 2016-2018 period.

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