AJI, DWI SUDHARSONO (2018) PENGARUH AUDIT TENURE, KINERJA PERUSAHAAN, UKURAN PERUSAHAAN, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Audit report lag is a vulnerable time in completing the audit work until the date of issuance of audit report. This study aims to obtain empirical evidence of audit tenure, company performance, company size, audit opinion and size of public accounting firm affect audit report lag. This research was conducted at manufacturing company of basic industry sector and chemistry in bei year 2014-2016, sample number 31 company with 93 observation. Sampling by purposive sampling method. Analysis technique using multiple linear regression. The result of this research shows that the performance of firms calculated using roa has a significant influence toward negative audit report lag while audit tenure, firm size, audit opinion, hood size does not affect audit report lag. Simultaneously, audit of tenure, company performance, company size, audit opinion and size of public accounting firm influence audit reportlag.. Keywords: audit report lag, audit tenure, ROA, firm size, audit opinion, size of public accounting firm Audit report lag merupakan rentan waktu dalam menyelesaikan pekerjaan audit hingga tanggal diterbitkannya laporan audit. Penelitian ini bertujuan untuk mendapatkan bukti empiris audit tenure, kinerja perusahaan, ukuran perusahaan, opini audit dan ukuran kantor akuntan publik mempengaruhi audit report lag. Penelitian ini dilakukan pada perusahaan manufaktur sektor industri dasar dan kimia di bei tahun 2014-2016, jumlah sampel 31 perusahaan dengan 93 pengamatan. Pengambilan sampel dengan metode purpose sampling. Teknik analisis dengan menggunakan regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa kinerja perusahaan yang dihitung menggunakan roa berpengaruh signifikan ke arah negatif terhadap audit report lag sedangkan audit tenure, ukuran perusahaan, opini audit, ukuran kap tidak berpengaruh terhadap audit report lag. Secara simultan, audit tenure, kinerja perusahaan, ukuran perusahaan, opini audit dan ukuran kantor akuntan publik berpengaruh terhadap audit report lag Kunci: audit report lag, audit tenure, ROA, ukuran perusahaan, opini audit, ukuran kantor akuntan publik
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