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The Effect of Solvability, Company Size, Profit and Loss on Audit Report Lag (CD + Cetak)
The companies that experience a longer audit report lag will have a negative impact on the market value of the company's shares on the Indonesia Stock Exchange. There are several factors that cause the audit report lag. First, solvency affects the audit report lag, of course, there is a component of the lag in fieldwork to determine the amount of creditor debt to the company being audited. The more debt the creditor has, the longer the audit process will be carried out by the auditor. second, the effect of company size on audit report lag is if a large-scale company means that the audit report lag is longer than the small company whose audit report lag is shorter, because it is likely that small companies have stable profits. and high costs. Thrid, companies that experience profits will report their financial reports to the public faster and the audit process is faster so that companies do not experience longer audit report delays. On the other hand, the company experiences losses because it is considered bad news for the company, and the auditors will also take longer to complete the audit process. The factors that the writer chooses in this final report are the internal factors of the company.
Key Words: Audit Report Lag, Solvability, Company Size, Profit and Loss.
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