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PENGARUH RETURN ON ASSET DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR PADA BEI TAHUN 2019-2020

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ABSTRACT THE EFFECT OF RETURN ON ASSETS AND AUDIT OPINIONS ON AUDIT REPORT LAG ON TRANSPORTATION AND LOGISTICS COMPANIES LISTED ON IDX IN 2019-2020 Written by: Gerhard Benjamin Student ID: 1832112 This study aims to determine the effect of return on assets and audit opinions on audit report lag on transportation and logistics companies listed on IDX in 20192020. The method for sampling is purposive sampling. Based on this method, 21 companies are acquired as a sample, with 2 years of observation period. The data analysed by using descriptive statistical analysis, correlation coefficient test, determination coefficient test, significance test, and multiple regression analysis. The results of descriptive statistical analysis show that transportation and logistics companies listed on the IDX in 2019-2020 have a return on assets with an average value of -0.4205, an audit opinion level with an unqualified opinion with a level of 95%, and an audit level report lag with an average value of 110.95. The results of the partial analysis using the t test show that the return on assets does not partially affect the audit report lag with a significance value of 0.382 > 0.05. And audit opinion has significant effect on audit report lag with a significance value of 0.046 > 0.05. While the results of the analysis of this study are the return on assets and audit opinion have no simultaneous effect on audit report lag with a significance value of 0.113 > 0.05. Keywords: Return on asset, Audit Opinions, Audit report lag