@thesis{thesis,
		author={Elvina  Devi Prameswari},
		title ={Pengaruh Opini Audit, Ukuran Perusahaan, Dan Profitabilitas Terhadap Audit Report Lag},
		year={2023},
		url={http://eprints.stiebankbpdjateng.ac.id/1272/},
		abstract={Research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Purpose of this study was to determine the effect of audit opinion, company size and profitability on audit report lag. Samples in this study were 65 companies with a total of 325 observations using purposive sampling method. The analysis used was multiple linear regression analysis, classical assumption test (normality test, multicollinearity test, autocorrelation and heteroscedasticity test), and hypothesis testing (t test, coefficient of determination). Based on the results of the analysis performed, it was found that audit opinion has no effect on audit reprot lag. Meanwhile, company size and profitability have a negative effect on audit reprot lag.
Keywords: Audit Opinion, Company Size, Profitability, Audit Report Lag}
		}