The Influence of Performance, Size, Debt on Report Lag in Food and Beverage Sector

Abstract

Report lag is lag in finishing audit work. Report lags impact on loss to user of financial statements. The more lag occur, it make more times to publish the financial report. It means that user will wait longer to use it as tools for decision making. This study aims to analyze the effect of performance which is measured by company level of ability to make profit, how big a company is, which is measured by company size and level of debt on audit report lag or delay in food and beverage sub-sector manufactures companies listed on the Indonesia Stock Exchange for the period time of 2016 - 2018. The total numbers of sample observations were 30 company data. We choose the data using purposive sampling. Data analysis method used to test the hypothesis is ordinary least square on multiple regression analysis using SPSS Statistics version 22. The results of this study indicate that audit report lag affected by profit ability and debt level, while company size has no effect on audit report lag.