PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

Abstract

This research aims to analyze the effect of profitability, solvency, and company size
on audit report lag with the hood's reputation as a moderating variable on financial
companies listed on the Indonesia Stock Exchange period 2011-2015. The population in this
study is a banking company listed on the Indonesia Stock Exchange 2012-2015. The sample
in this study amounted to 100 companies. Techniques of data collection using the
documentation of the financial company reports listed on the Stock Exchange..
The data were analyzed using multiple linear regression analysis with SPSS 23.
The result showed that Profitability had no significant negative effect to the audit report
lag of financial companies listed in Indonesia Stock Exchange. Solvency has a significant
negative effect on the audit report lag of financial companies listed on the Indonesia Stock
Exchange. The size of the company positively affects the audit report lag of financial
companies listed on the Indonesia Stock Exchange. KAP's reputation does not reinforce
the effect of profitability on the audit report lag of financial companies listed on the
Indonesia Stock Exchange. The KAP's reputation does not strengthen the solvency effect
on the audit report lag of financial companies listed on the Indonesia Stock Exchange. The
KAP's reputation does not reinforce the effect of firm size on the audit report lag of
financial companies listed on the Indonesia Stock Exchange.
Keywords : Profitability, Solvency, Company Size, Lag Report Audit, KAP Reputation