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PENGARUH PROFITABILITAS DAN SOLVABILITAS PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA SUB SEKTOR BATU BARA

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ABSTRACT THE IMPACT OF PROFITABILITY AND SOLVABILITY TOWARDS AUDIT REPORT LAG IN COAL MINING SECTION Written By: Djose Saptoaji Tjakrapawira NIM: 1532097 The aim of this study is to examine the effect of Profitability and Solvability towards Audit Report Lag either partially or simultaneously. Profitability as the first independent variable of this study is calculated by using ROA (Return on Asset) and Solvability as the second independent variable on this study is calculated by using DTA (Debt to Asset). Whereas the dependant variable in this study is Audit Report Lag, which is calculated by difference in closing date of the financial year and the date of audit signature. The study was performed on coal mining companies that listed in Indonesia Stock Exchange in 2015-2017 as the research sample. The samples were selected using purposive sampling method and finally obtained 17 companies per year that meet the criteria. The data analysis was processed using the SPSS 21 software program. The results showed, profitability has negative significant corelation towards audit report lag, meanwhile, solvability has positive significant corelation towards audit report lag.simultaneously, profitability and solvability has significant effect toward audit report lag. Keywords : Profitability, Solvability, Audit Report Lag, Coal Mining.