Analisis Faktor-Faktor Yang Mempengaruhi Audit Report Lag Serta Dampaknya Terhadap Trading Volume Activity Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2020

FINA DAMAYANTI. Analysis of Factors Affecting Audit Report Lag and Its Impact on Trading Volume Activity in Mining Sector Companies Listed on the Indonesia Stock Exchange in 2015-2020 with the guidance of Associate Prof Amrizal,SE.MM.PhD.
This study was conducted with the aim of analyzing the factors that affect audit report lag and how it affects trading volume activity. This research is divided into two models. The first model aims to determine the effect of leverage, firm size, and KAP size on audit report lag, and the second model aims to determine how audit report lag affects trading volume activity. The research population is a mining sector company listed on the Indonesia Stock Exchange. in 2015-2020, the samples tested in this study were 6 companies with a total sample of 36 using the purposive sampling method in sampling. This study uses multiple linear regression analysis. The research that has been done shows the results that in the first model leverage and the size of the public accounting firm have a negative effect on audit report lag, while company size has no effect on audit report lag. In the second regression model, audit report lag shows that the results have a negative effect on trading volume activity.