Effect of Auditor Swicthing, Audit Opinion and Profit and Loss on Audit Report Lag in Transportation Sub-Sector Service Companies Listed on the Indonesia Stock Exchange

Yesselyn Natalie

doi:10.47663/abep.v8i1.264

Yesselyn Natalie Akuntansi, STIE Eka Prasetya, Indonesia

DOI: https://doi.org/10.47663/abep.v8i1.264

Keywords: Auditor Swicthing, Audit Opinion, Profit and Loss, Audit Report Profit, Auditor Swicthing, Audit Opinion, Profit and Loss, Audit Report Profit

Abstract

This study aims to determine whether Auditor Swicthing, Audit Opinion and Profit and Loss have a significant effect on Audit Report Lag in transportation service companies listed on the Indonesia Stock Exchange. This study uses quantitative data and the data source is secondary data. The unit of analysis and observation in this study is the transportation service sub-sector which is listed on the Indonesia Stock Exchange as many as 42 companies. From the population, selected by purposive sampling technique and obtained as many as 13 companies for 5 periods, namely the period 2016 - 2020, totaling 65 samples. The analytical method used in this research is multiple linear regression. The results of the partial study indicate that the Auditor Swicthing and Audit Opinion no have a significant effect on Audit Report Lag in transportation service companies listed on the Indonesia Stock Exchange and Profit and Loss have a significant effect on Audit Report Lag in transportation service companies listed on the Indonesia Stock Exchange. The results of the study simultaneously showed that all independent variable no have a significant effect on Audit Report Lag in transportation service companies listed on the Indonesia Stock Exchange.

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