Reevhandy Lau, Raul Jordan (2025) PENGARUH FINANCIAL DISTRES, PROFITABILITAS DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiric Pada Perusahaan Manufaktur di BEI Periode 2018 – 2022). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This study examines the phenomenon of delays in the delivery of financial reports (audit report lag) which can cause negative reactions from investors and other users of financial reports. This delay is often seen as a bad signal and can indicate stock price fluctuations. Variables studied in this study include financial distress, profitability, and audit quality and their effects on audit report lag. This study uses objects in the form of manufacturing companies listed on Indonesia Stock Exchange (IDX) in period 2018-2022. The study population includes all manufacturing companies, and the sample was selected using a purposive sampling technique, which resulted in 50 companies as samples with a total of 250 observation data. The method used in this study is quantitative analysis with a statistical approach using multiple linear regression run on the SPSS version 25 program. Tests were conducted to determine the effect of financial distress, profitability, and audit quality on audit report lag. The results showed that financial distress has a positive effect on audit report lag, while profitability and audit quality have a negative effect on audit report lag. Penelitian ini meneliti fenomena keterlambatan dalam penyampaian laporan keuangan (audit report lag) yang dapat menyebabkan reaksi negatif dari investor dan pengguna laporan keuangan lainnya. Keterlambatan ini sering kali dipandang sebagai sinyal buruk dan dapat mengindikasikan fluktuasi harga saham. Variabel yang diteliti dalam penelitian ini meliputi financial distress, profitabilitas, dan kualitas audit serta pengaruhnya terhadap audit report lag. Penelitian ini menggunakan objek berupa perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2022. Populasi penelitian mencakup seluruh perusahaan manufaktur tersebut, dan sampel dipilih menggunakan teknik purposive sampling, yang menghasilkan 50 perusahaan sebagai sampel dengan total 250 data observasi. Metode yang digunakan dalam penelitian ini adalah analisis kuantitatif dengan pendekatan statistik menggunakan regresi linier berganda yang dijalankan pada program SPSS versi 25. Pengujian dilakukan untuk mengetahui pengaruh financial distress, profitabilitas, dan kualitas audit terhadap audit report lag. Hasil penelitian menunjukkan financial distress berpengaruh positif terhadap audit report lag, sedangkan profitabilitas dan kualitas audit memiliki pengaruh negatif terhadap audit report lag.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220110096 |
| Uncontrolled Keywords: | Audit Lag, Financial distress, Profitability, Audit Quality Audit Lag, Financial distress, Profitabilitas, Kualitas Audit |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | OKTAFIYANI AZ ZAHRO |
| Date Deposited: | 03 May 2025 03:16 |
| Last Modified: | 03 May 2025 03:16 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/95364 |
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