Faktor-Faktor Yang Mempengaruhi Audit Report Lag Serta Dampaknya Terhadap Trading Volume Activity

Abstract

ABSTRACT
 This study was conducted to analyze the factors that affect audit report lag and its impact on trading volume activity. This research is divided into 2 models, the first is used to find out how leverage, company size, and KAP size affect audit report lag and the second is used to find out how audit report lag influences trading volume activity. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period with a sample of 6 companies taken by purposive sampling method. This study uses multiple linear regression analysis and shows the results that in the first model leverage and KAP size have a negative effect on audit report lag, while company size has no effect on audit report lag. In the second model, audit report lag affects trading volume activity.

Ukuran Kantor Akuntan Publik Dan Opini Audit : Audit Report Lag

“…Maka laporan keuangan tersebut akan hilang sisi informatifnya dan menjadi kurang relevan untuk digunakan, karena laporan keuangan tidak tersedia bagi pihak yang berkepentingan di saat informasi laporan keuangan masih relevan (Arifa, 2013). Keterlambatan pelaporan laporan keuangan auditan, secara tidak langsung dapat diartikan oleh investor sebagai pertanda (signal) yang buruk bagi perusahaan (Susianto, 2018).…”