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PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS 70 (JII70) TAHUN 2016–2020)
This study aims to examine the effect of company profitability, company solvency, audit committee, and company board of directors on audit report lag. The sampling technique used is purposive sampling. The sample used is a public company that is consistently listed on the Jakarta Islamic Index 70 (JII70) in 2016-2020. Based on the purposive sampling method used there are 29 companies that meet the criteria. The results of this study indicate that partially profitability and the board of directors give influence on audit report lag, while the solvency and effectiveness of the audit committee have no effect on audit report lag. This study also shows that simultaneously the company's profitability, company solvency, audit committee, board of directors have an effect on audit report lag.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS 70 (JII70) TAHUN 2016–2020) (Text)
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS 70 (JII70) TAHUN 2016–2020) (Other)
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