The Effect of Liquidity, Solvency, and Company Size on Audit Report Lag

Abstract

Examining energy sector businesses listed on the Indonesia Stock Exchange from 2019 to 2021 with reference to the Audit Report Lag, this study aims to find out the characteristics that have an impact on the level of risk, financial performance, and total size of the company. Companies operating in the energy sector from 2019 to 2021 are the main focus of this quantitative analysis. The sample size for this quantitative research is 18 companies and the sampling process and criteria use the purposive sampling method This study utilizes information obtained from www.idx.co.id, related to the energy sector, and annual financial statements and energy business audit reports listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021.