Pengaruh kualitas audit, leverage, opini audit dan profitabilitas terhadap audit report lag pada perusahaan sektor healthcare yang terdaftar di BEI tahun 2020-2023

Pengaruh kualitas audit, leverage, opini audit dan profitabilitas terhadap audit report lag pada perusahaan sektor healthcare yang terdaftar di BEI tahun 2020-2023, Audit Quality, Leverage, Audit Opinion, Profitability, Audit Report Lag...

Author: KRISTIN NATALIA DOLOKSARIBU
Date: 2025
Keywords: Audit Quality, Leverage, Audit Opinion, Profitability, Audit Report Lag
Type: Jurnal
Category: penelitian

This study adopts a quantitative approach with an associative research type that aims to analyze the influence of a number of variables on the delay in issuing audit reports (audit report lag) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. The study population includes 34 healthcare sector companies listed on the IDX, and through a purposive sampling method, 18 companies were obtained as research samples. The data used are secondary data that are quantitative in nature and obtained through documentation techniques and literature reviews. Data processing and analysis were carried out using a multiple linear regression approach to test the relationship between variables. The results of the study show that simultaneously and partially, the variables of audit quality, leverage, audit opinion, and profitability have a positive and significant effect on audit report lag. This finding confirms that these factors play a role in extending the completion time of the audit process, especially in companies engaged in the healthcare sector

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