@thesis{thesis,
		author={Simanjorang  Reka Melina},
		title ={Pengaruh Profitabilitas, Opini Audit, Pergantian Auditor, dan Ukuran Perusahaan terhadap Audit  Report Lag pada Perusahaan Manufaktur  yang Terdaftar di Bursa Efek Inonesia  Periode 2014-2016},
		year={2018},
		url={},
		abstract={This study aims to show the effect of variable profitability, audit opinion, auditor turnover, and company size on audit report lag on manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2016 period. The population of this study were 149 manufacturing companies, by accessing financial statements and auditor reports through the www.idx.co.id. The sampling method used was purposive sampling method using criteria for determining the sample so that 99 sample companies were obtained for 3 years of observation (2014 - 2016). Data analysis method used is multiple linear regression method.
Based on the results of data processing using multiple linear regression method with SPSS 20 software, it is known that profitability has a negative and significant effect on the occurrence of audit report lag at a significance level of 5%. However, audit opinion, auditor turnover, and company size have no significant influence on audit report lag at a 5% significance level.}
		}