Pengaruh Kompleksitas Operasi Perusahaan, Ukuran Perusahaan, dan Jenis Industri terhadap Audit Report Lag dengan Financial Distress sebagai Variabel Moderasi

Abstract

This research was aimed to know the influences of complexity operation of the firm, size company, and type of industry with the financial distress as a moderation variable. In this research, the sample used are the listed manufacture companies of Indonesia Stock Exchange in 2014-2018 with 49 sample companies. This research used panel data regression method with random effect approach model. The results of this research show that complexity operation of the firm viewed from whether there were any entity subsidiary to ARL have a positive impact. Size company that measured by logarithm natural of total assets is not affect to ARL including the type of industry that consisting of the sectors from manufacture industry. Financial distress that measured by altman-z score only able to strengthen the relation between size company with ARL at consumer goods sector of industry, and the relationbetween type of industry with ARL, especially at basic and chemical sector of industry.