Effect of Company Size and ROA on Audit Report Lag (Empirical Research of Real Estate and Property Companies listed on the IDX)

Abstract

This research purposes to determine: (1) The effect of company size on audit report lag. (2) The effect of Return On Assetsss on audit report lag. (3) The effect of Return On Assetsss and Company size, on the audit report lag. This research was a causal comparative research with a quantitative approach. The samples were 63 companies and used purposive sampling. The variables in this research are Company size and Return On Assetsss. The data that was used for this research is the company's financial statements from www.idx.co.id. The data analysis technique used was multiple linear regression, precondition analysis test, and hypothesis test. The result of the research is that partially the company size variable has a significant effect on audit report lag with a significant value of 0.041, while the Return On Assetsss variable has no effect on Audit report lag with a significant value of 0.07. Simultaneously, company size and profitability have an effect on audit report lag with a significant value of 0.046