relation: https://eprints.untirta.ac.id/47504/ title: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG creator: Ohin, Liana subject: H Social Sciences (General) subject: HF Commerce subject: HF5601 Accounting description: This study aims to examine Audit Report Lag which consists of 3 independent variables used, namely Profitability, Financial Distress and Audit Opinion and the dependent variable used is Audit Report Lag. This research is a type of quantitative research. This research is Secondary research data in financial statements and annual reports of the Indonesia Stock Exchange (IDX). The population in this research is Manufacturing Companies listed on the Indonesia Impact Exchange (IDX) for the 2020-2022 period. The procedure for taking illustrations in this research uses purposive sampling where this research procedure obtains illustrations of 39 manufacturing companies for 3 consecutive years, resulting in a total of 117 illustrations. The information was processed using SPSS (Statistical Product and Service Solution) type 25. The information analysis method used in this research is a multiple linear regression analysis procedure. Based on the results of this research, Profitability has a negative effect on Audit Report Lag, Financial Distress has no effect on Audit Report Lag, and Audit Opinion has no effect on Audit Report Lag. date: 2025 type: Thesis type: NonPeerReviewed format: text language: id identifier: https://eprints.untirta.ac.id/47504/1/Liana%20Ohin_5552200104_Fulltext.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47504/4/Liana%20Ohin_5552200104_02.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47504/5/Liana%20Ohin_5552200104_03.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47504/6/Liana%20Ohin_5552200104_04.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47504/7/Liana%20Ohin_5552200104_05.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47504/8/Liana%20Ohin_5552200104_Ref.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47504/9/Liana%20Ohin_5552200104_Lamp.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47504/19/Liana%20Ohin_5552200104_01.pdf identifier: Ohin, Liana (2025) PENGARUH PROFITABILITAS, FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.