Electronic Theses and Dissertation

Abstrak studi ini bertujuan untuk menentukan pengaruh dari profitabilitas, solvabilitas, audit tenure, komite audit, dan ukuran perusahaan terhadap audit report lag. populasi pada studi ini adalah perusahaan pertambangan yang terdaftar di bursa efek indonesia tahun 2012-2016. sampel dipilih dengan menggunakan teknik purposive sampling. data yang digunakan dalam penelitian ini adalah data sekunder yang berupa laporan keuangan. analisis data dilakukan dengan metode regresi linear berganda. hasil penelitian ini menunjukkan bahwa profitabilitas, solvabilitas, audit tenure, komite audit, dan ukuran perusahaan secara simultan berpengaruh terhadap audit report lag. secara parsial, profitabilitas, solvabilitas, dan komite audit berpengaruh terhadap audit report lag, sedangkan audit tenure dan ukuran perusahaan tidak berpengaruh terhadap audit report lag. kata kunci— audit report lag, profitabilitas, solvabilitas, audit tenure, komite audit, dan ukuran perusahaan. abstract this study aims to determine the effect of profitability, solvency, audit tenure, audit committee, and size of company on audit report lag. the population of this study is mining companies listed in indonesian stock exchange in 2012-2016. sample selected by purposive sampling method. the data used in this research is secondary data in the form of financial statement. data analysis was performed using multiple linear regression statistical analysis. the results of this research show that profitability, solvency, audit tenure, audit committee, and size of company simultaneously influence audit report lag. partially profitability, solvency, and audit committee significantly influence audit report lag, whereas, audit tenure and size of company does not influence audit report lag. keywords— audit report lag, profitability, solvency, audit tenure, audit commitee, and size of company.