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PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ45

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ABSTRACT THE IMPACT OF PROFITABILITY AND SOLVABILITY TOWARDS AUDIT REPORT LAG IN LQ45 Written By: Dewi Fortuna Simangunsong NIM: 1632166 Audit report lag is the time period between the closing date of the company's year book to the date of issuance of the audit report by an independent auditors. This study aims to examine the effect of Profitability and Solvability on Audit Report Lag in the period of 2016-2018. The population used by this study are all LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. The sample in this study used a purposive sampling method. The sample in this study amounted to 90 company data that meet the criteria. The results showed that, profitability did not have a significant effect on audit report lag, meanwhile Solvability had a significant negative effect on audit report lag. Simultaneously Profitability and Solvability have a significant effect towards audit report lag. Keywords: Profitability, Solvability, Audit Report Lag.