Pengaruh Profitabilitas, Ukuran Perusahaan, Opini Audit, Dan Audit Tenure Ter…

ABSTRACT This study aims to test and re-analyze the factors that affect audit report lag. The variables tested in this study include the effect of profitability, company size, audit opinion, and audit tenure on audit report lag. The population in this study are companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, with a total of …