PENGARUH AUDIT REPORT LAG DAN SPESIALISASI INDUSTRI TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KOMITE AUDITSEBAGAI VARIABEL MODERASI

HANASARI, SEPRILLA RIZKY ENKA (2021) PENGARUH AUDIT REPORT LAG DAN SPESIALISASI INDUSTRI TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KOMITE AUDITSEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine whether the effect of Audit Report Lag and Industry Specialization on the Integrity of Financial Statements with the Audit Committee as a moderating variable. The population in this study is goods and consumer subsector manufacturing company listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. Based on the purposive sampling method, there were 108 final samples from this study. The analysis method used is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that the Audit Report Lag has a negative and significant effect on the Integrity of Financial Statements, Industry Specialization does not have a significant effect on the Integrity of Financial Statements. The Audit Committee cannot moderate the Audit Report Lag on the Integrity of Financial Statements. and the Audit Committee cannot moderate Industry Specialization on the Integrity of Financial Statements. Keywords: Financial Report Integrity, Audit Report Lag, Industry Specialization, Audit Committee. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Audit Report Lag dan Spesialisasi Industri terhadap Integritas Laporan Keuangan dengan Komite Audit sebagai variabel pemoderasi. Populasi dalam penelitian ini merupakan Perusahaan Manufaktur subsector barang dan konsumsi yang terdaftardi Bursa Efek Indonesia (BEI) periode 2016- 2018. Berdasarkan metode purposive sampling terdapat 108 sampel akhir dari penelitian ini. Metode analisis yang digunakan adalah analisis regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa Audit Report Lag berpengaruh negatif dan signifikan terhadap Integritas Laporan Keuangan, Spesialisasi Industri tidak berpengaruh signifikan terhadap Integritas Laporan Keuangan., Komite Audit tidak dapat memoderasi Audit Report Lag terhadap Integritas Laporan Keuangan. dan Komite Audit tidak dapat memoderasi Spesialisasi Industri terhadap Integritas Laporan Keuangan. Kata kunci : Integritas Laporan Keuangan, Audit Report Lag, Spesialisasi Industri, Komite Audit.

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