KUNCORO, GALANG (2022) PENGARUH IMPLEMENTASI PSAK, KOMITE AUDIT, KINERJA KEUANGAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Consumer Goods yang Terdaftar dalam BEI 2017 – 2019). S1 thesis, Universitas Mercu Buana.
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Abstract
The importance of audit delay in a financial report requires the auditor to complete his field work on time. Audit Delay provisions have been regulated based on regulation Number 29/POJK.04/2016, issuers or public companies whose registration statements have become effective, must submit annual financial reports and independent audit reports to OJK within 120 days. If the regulations are violated, they will be subject to sanctions in the form of administrative sanctions and fines. This research is a quantitative research using a hypothesis where the data used are secondary data. The secondary data is in the form of data derived from annual financial report data sourced from the Indonesia Stock Exchange at www.idx.co.id. The research method used is research in the form of causal which is a research to determine the effect of one or more independent variables (independent variable) on the dependent variable (dependent variable). The results of this study were obtained: 1). Implementation of PSAK affects Audit Delay; 2). The Audit Committee has no effect on Audit Delay; 3). Financial Performance has no effect on Audit Delay. Keywords: Implementation of PSAK, Audit Committee and Financial Performance. Pentingnya audit delay suatu laporan keuangan menuntut auditor agar menyelesaikan pekerjaan lapangannya secara tepat waktu. Ketentuan Audit Delay telah diatur berdasarkan peraturan Nomor 29/POJK,04/2016, emiten atau perusahaan publik yang pernyataan pendaftarannya telah menjadi efektif, wajib menyampaikan laporan keuangan tahunan dan laporan hasil audit independen kepada OJK paling lama 120 hari. Jika regulasi dilanggar akan terkena sanksi dapat berupa sanksi administratif dan sanksi denda. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan hipotesis dimana data- data yang digunakan adalah data sekunder. Data sekunder tersebut berupa data yang berasal dari data laporan keuangan tahunan yang bersumber dari Bursa Efek Indonesia di www.idx.co.id. Metode penelitian yang digunakan adalah penelitian dalam bentuk kausal yang merupakkan penelitian untuk mengetahui pengaruh antara satu atau lebih variabel bebas (independent variabel) terhadap variabel terikat (dependent variabel). Hasil penelitian ini didapatkan: 1). Implementasi PSAK berpengaruh terhadap Audit Delay; 2). Komite Audit tidak berpengaruh terhadap Audit Delay; 3). Kinerja Keuangan tidak berpengaruh terhadap Audit Delay. Kata Kunci: Implementasi PSAK, Komite Audit dan Kinerja Keuangan
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