PENGARUH OPINI AUDIT, UKURAN KAP, LABA RUGI DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2014-2016)

Abstract

ABSTRACT
This study aimed to analyze the influence of the audit opinion, the size of public
accounting firm, profit/loss and complexity of the company's operations to the audit
reportlag in manufacture companies listed on the Stock Exchange (period 2014-2016).
The population used in this study are all companies listed on the Indonesia Stock
Exchange. The sampling technique used purposive sampling method. Based on
predetermined criteria, obtained a sample of 125 companies with the observation period
of 3 years. The analytical method used in this research is multiple linear regression
analysis.
The results showed that audit opinion, the size of public accounting firm and
profit / loss negatively affect audit report lag, while the complexity of the company's
operations have a positive effect on audit report lag. Simultaneously audit opinion, hood
size, profit / loss and complexity of company operation have a significant effect on audit
report lag
Keywords: Audit Opinion, Firm Size, Profitability and complexity of operations of the
Company, the Audit Reportlag.