PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI

Abstract

This study aims to analyze and find out empirical evidence regarding the influence of
profitability and company size on Audit Report Lag with Audit Tenure as a Moderation
Variable. The sample in this study is a company Manufacturing in Jakarta Islamic Index 2016-
2018. Hypothesis testing is done through Moderated Regression Analysis (MRA). The results of
this study indicate that profitability has a significant positive effect on audit report lag, while
size the company has no effect on audit report lag. Tenure audits can moderate profitability to
audit report lag, but audit tenure cannot moderate the effect company size against audit report
lag