Pengaruh Ukuran Perusahaan Dan Pergantian Auditor Terhadap Audit Report Lag

ABSTRACTThe purpose of this research is to test and analyze the influence of the size of the company and Auditor switching in Manufacturing companies listed on the IDX for the 2015-2019 period. The number of samples in this research were 16 manufacturing companies. The sample selection technique used purposive sampling method. The data analysis used multiple linear regression to test and prove the research hypothesis. The results showed that the turnover of auditors and size of tge company had no effect on the audit report lag as evidenced by the significance level of these variables more than 0.05.Keywords: The Size of the Company, Turn Of The Auditor, and Audit Report Lag