Pengaruh Leverage dan Profitabilitas Terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Manufaktur

Audit Report Lag is the length of time for the auditor to complete the audit process, which is measured from the closing date of the financial year to the date of issuance of the audit report. This study aims to determine the effect of leverage, profitability and firm size as moderating variables on audit report lag. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique of this research used purposive sampling method. The data used is in the form of secondary data, namely 737 manufacturing companies. The data analysis technique used is multiple linear regression and Moderated Regression Analysis. The results of this study indicate that leverage has no effect on audit report lag, while profitability has no effect on audit report lag. Firm size is not able to moderate leverage on audit report lag, and firm size is able to moderate profitability on audit report lag. Keyword: Audit Report Lag, Leverage, Profitability, Firm Size