The Influence of Solvency, Company Size, and Public Accounting Firm Size on Audit Report Lag

Abstract

This research examines factors that impact on Audit Report Lag. Several independent variables studied include solvency, company size, and the size of the Public Accounting Firm. This study uses audit report lag as the dependent variable. The companies studied were companies listed on the Indonesia Stock Exchange in the health sector from 2019 to 2023. This study used purposive sampling. 80 samples from 16 companies met the sampling criteria. This study collected data from questionnaires and the internet. Multiple regression analysis. E-Views 12 provides statistics. This study discovered that the size of the Public Accounting Firm has an impact to the Audit Report Lag. The other two variables, solvency and company size, do not affect the Audit Report Lag.