This study aims to analyze the level of education, business scale, accounting training, accounting knowledge, and the use of accounting information in micro, small, and medium enterprises in the Badung district. This research is quantitative in nature, and the data used consists of primary data obtained by distributing questionnaires to MSME actors in the Badung regency. The population of this study comprises all MSMEs registered in the Badung Regency who have paid their annual taxes, amounting to 3,350 MSMEs. The sample for this study was selected through simple random sampling, utilizing the Slovin formula. The results revealed that the level of education, accounting training, and accounting knowledge had a positive effect on the use of accounting information in micro, small, and medium enterprises in the Badung district. However, business scale exhibited a negative effect on the use of accounting information in micro, small, and medium enterprises in the Badung district.

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, likuiditas, ukuran perusahaan dan pergantian manajemen terhadap audit report lag. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang digunakan dalam penelitian ini dipilih secara purposive sampling. Berdasarkan kriteria sampel yang telah ditetapkan dari 41 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI), 13 perusahaan perbankan dieliminasi yang tidak sesuai dengan kriteria yang telah ditetapkan sehingga pada proses akhir hanya 28 perusahaan yang memenuhi kualifikasi. Untuk menguji bagaimana pengaruh variabel independen pada variabel dependen digunakan teknik analis regresi berganda. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, ukuran perusahaan dan reputasi KAP berpengaruh negatif terhadap audit report lag sedangkan solvabilitas dan pergantian manajemen berpengaruh positif terhadap audit report lag.Kata Kunci: Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Pergantian Manajemen, Reputasi KAP Audit Report LagABSTRACTThis study aims to determine the effect of profitability, solvency, liquidity, size of company and management changes on audit report lag. The population in this study were banking companies listed in Indonesia Stock Exchange (BEI). The sample used in this study were selected by purposive sampling. Based on the criteria predefined sample of 41 banking companies listed in Indonesia Stock Exchange (BEI), 13 banking companies are eliminated that do not match the criteria that have been set and finnaly only 28 companies qualified. To test how the influence of the independent variables on the dependent variables used technique of multiple regression analysis. The results showed that the profitability, liquidity, firm size, and public accountant reputation negatively affect audit report lag while solvency and management turnover positive effect on audit report lag.Keywords: profitability, solvency, liquidity, company size, turnover Management, Public Accountant Reputation, Audit Report Lag.