SUSANTI, DESY (2024) PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Jasa Sektor Property, Real Estate dan Konstruksi Bangunan Yang Terdaftar Di BEI Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of profitability, solvency, audit opinion and company size on audit report lag. Audit report lag is the difference in the date of closing the book with the date of completion of the independent audit report on the financial statements of the client company. The population in this study amounted to 64 property, real estate & construction sector companies on the Indonesia Stock Exchange (IDX) with the study period from 2015 to 2017. The samples in this study were 130 of 45 property, real estate and building construction service companies that listed on the Indonesia Stock Exchange (IDX). The sampling method is purposive sampling. The data analysis method is multiple linear regression analysis. The results of this study indicate that the process of data analysis performed first is the classical assumption test, then hypothesis testing. The results of simultaneous analysis, profitability variables, solvability variables, audit opinion variables and firm size variables significantly influence. And partially, the variable profitability and solvability rate negatively affect audit report lag, while the variable audit opinion and the variable firm size insignificant affect the audit report lag. Keywords : Profitability, Solvability, Audit Opinion, Firm Size, Audit Report Lag. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, opini audit dan ukuran perusahaan terhadap audit report lag. Audit report lag adalah perbedaan tanggal tahun tutup buku dengan tanggal penyelesaian laporan audit independen pada laporan keuangan perusahaan klien. Populasi dalam penelitian berjumlah 64 perusahaan sektor property, real estate & konstruksi bangungan di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2015 sampai dengan tahun 2017. Sampel dalam penelitian ini berjumlah 130 dari 45 perusahaan jasa sektor property, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI). Metode pengambilan sampel adalah purposive sampling. Metode analisis data adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa proses analisis data yang dilakukan pertama adalah uji asumsi klasik, kemudian pengujian hipotesis. Hasil analisis secara simultan, variabel profitabilitas, variabel solvabilitas, variabel opini audit dan variabel ukuran perusahaan berpengaruh signifikan. Dan secara parsial, tingkat profitabilitas dan solvabilitas variabel berpengaruh negatif signifikan terhadap audit report lag, sedangkan variabel opini audit dan ukuran variabel perusahaan berpengaruh tidak signifikan terhadap audit report lag. Kata kunci : Profitabilitas, Solvabilitas, Opini Audit, Ukuran Perusahaan, Audit Report Lag.
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