Keterbacaan Catatan Atas Laporan Keuangan dan Dampak Audit (Readability over Financial Reporting Footnotes and Audit Outcomes)

This study aims to find out the relationship of readability over financial reporting footnotes and audit outcomes. Audit outcomes are projected by fees report lag. Researchers used data from company's statements listed on IDX in 2015-2018. purposive sampling. From copying, researchers processed 184 company data. panel's regression analysis method. Data processing uses Generalized - least squares. research proves that worse readability, lower fee. Meanwhile, more time it takes auditor carry an examination statements. phenomenon occurs because condition notes Indonesia is still at a low level.