Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Report Lag pada Perusahaan Food & Beverages
This study examines the effect of profitability, liquidity, solvency, and firm size on audit report lag in Food & Beverages companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange during 2022–2025. Using purposive sampling, 39 companies with 156 firm-year observations were selected. Audit...