The Influence Of Profitability, Audit Quality, And Audit Opinion On Audit Report Lag In Covid-19 Manufacturing Companies Listed On The BEI In 2020-2022

Abstract

Audit report lag is the time period required to complete the annual financial report audit. This research aims to determine the effect of profitability, audit quality and audit opinion on audit report lag in manufacturing companies. The population used is manufacturing companies operating in the food and beverage sub-sector listed on the IDX. Samples were taken using the purposive sampling method. The research method uses multiple linear regression with quantitative data types. Data analysis techniques use descriptive statistical analysis, classical assumption test, normality test, multicollinearity test, hestorkesdasticity test and autocorrelation test. Multiple linear regression analysis uses the coefficient of determination test, simultaneous significance test and parameter significance test. The research results show that profitability has no significant effect on audit report lag, audit quality has a negative effect on audit report lag, and audit opinion also has a positive effect on audit report lag because. The implications of this research are useful for other companies in carrying out audit processes and assisting the Financial Services Authority in overcoming audit delays.