AUDITOR'S REPUTATION, AGE OF COMPANY, AND FINANCIAL DISTRESS: AUDIT REPORT LAG
Abstract
This study aims to test and empirically prove the influence of the author's reputation, company age and financial distress on audit report lag. The population in this study is the consumer goods and industrial sector companies listed on the Indonesia Stock Exchange. The sample selection method in this study used purposive sampling method. the total number of samples in this study were 16 companies with an observation year 2017-2020. The research tool to test the hypothesis is Eviews version 10. The data analysis method uses descriptive statistical analysis, panel data test, classical assumption test and hypothesis test. The results of this study indicate that simultaneously has a significant effect on audit report lag. while partially auditor reputation has no effect on audit report lag, company age does not affect audit report lag and financial distress affects audit report lag.
Keywords: Auditor Reputation, Company Age, Financial Distress, Audit Report Lag
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