THE EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON AUDIT REPORT LAG

Abstract

The objective of this research is to identify whether profitability, leverage, and firm size influence audit report lag. The data of this quantitative study was harvested from documents obtained from consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The results of the analysis indicate that profitability and leverage negatively affect audit quality and that firm size does not influence the audit report lag. Keywords: audit report lag, profitability, leverage, company size.