@thesis{thesis,
		author={Berutu  Amalia Azizah},
		title ={Faktor - Faktor yang Memengaruhi Audit Report Lag pada Perusahaan Food and  Beverage yang Terdaftar di Bursa  Efek Indonesia},
		year={2018},
		url={},
		abstract={This study aims to determine the effect of Audit Quality, Going Concern Opinion, Profitability, Debt to Total Assets Ratio, and Company Size to Audit Report Lag on Food and Beverage Companies listed on the Indonesia Stock Exchange.
This study uses secondary data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id) in the form of financial statements and annual company reports. The data analysis technique used was descriptive statistical analysis with logistic regression method and using SPSS version 22 software. The population and sample of this study consisted of 15 food and beverage companies with a observation period of 5 years (2012-2016), so that the amount of this research data was as much as 75 observations.
The results showed that simultaneous audit quality variables, going concern opinions, profitability, debt to total assets ratio, and firm size had a significant influence on audit report lag. However, partially audit quality variables and going concern opinions have a significant effect on audit report lag. While the profitability variable, debt to total assets ratio, and company size do not have a significant effect on audit report lag.}
		}