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The Effect of Profitability, Solvability and Liquidity on Audit Report Lag in Companies Listed on the Indonesia Stock Exchange for the 2015-2020 Period


Pengaruh Profitabilitas, Solvabilitas dan Likuiditas Terhadap Audit Report Lag Pada Perusahaan Yang Terdapat di Bursa Efek Indonesia Periode 2015-2020

##article.authors##

  • Catur Setyawan Universitas Muhammadiyah Sidoarjo
  • Heri Widodo Universitas Muhammadiyah Sidoarjo

DOI:

https://doi.org/10.21070/ups.251

Keywords:

Profitability, Solvency, Liquidity, Audit Report Lag

Abstract

Financial reports are one of the most important tools for my employees in the business world. The purpose of this study was to determine the effect of profitability, solvency and liquidity on the delay in audit reports in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period of the food and beverage industry sub-sector. This study results (1) profitability affects the delay in the audit report developed that companies with profits tend to carry out the audit process faster than companies with lower incomes. (2) solvency has no effect on audit report lag. (3) Liquidity does not affect the delay in the audit report because the company with the amount of debt does not delay the audit process so that creditors can see the company's financial statements correctly where the company can have its debts smoothly.

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