Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Report Lag pada Perusahaan Food & Beverages
DOI:
https://doi.org/10.69714/3ebbcq74Keywords:
Profitability, Liquidity, Solvency, Firm Size, Audit Report LagAbstract
This study examines the effect of profitability, liquidity, solvency, and firm size on audit report lag in Food & Beverages companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange during 2022–2025. Using purposive sampling, 39 companies with 156 firm-year observations were selected. Audit report lag was measured as the number of days between the fiscal year-end and the date of the independent auditor’s report and classified using a median cut-off of 82 days. The data were analyzed using binary logistic regression, with model fit confirmed by the Hosmer and Lemeshow test sig. 0.774 and the Omnibus test sig. 0.008 . The results show that solvency has a positive and significant effect on audit report lag, while profitability, liquidity, and firm size have no significant effect. The Nagelkerke R Square value of 0.114 indicates that the model explains 11.4% of the variation in audit report lag, with an overall classification accuracy of 64.1%, while the remaining variation is attributable to other factors outside the research model. These findings suggest that higher leverage increases the likelihood of longer audit report lag.
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