RAMIRA, RISMAWANTI AZZALEA (2025) PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, PROFITABILITAS, DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG(Studi Empiris Pada Perusahaan Finance yang Terdaftar Di Bursa Efek Indonesia Tahun 2021 - 2023). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This paper intends analyze the effect of company size, audit opinion, profitability, and audit committee on audit report lag, which is the timeframe after the fiscal year ends and before the publication of the externally verified financial report. Audit report lag is a critical matter as it may influence the credibility of financial statements and investor confidence. The delay in reporting that still often occurs IDX-listed financial corporations indicates obstacles in the audit process, including company complexity and profitability factors. The study examined 66 IDX-listed businesses operating in the financial industry between 2021 and 2023, Yielding a total of 198 observations. The purposive sampling method was utilized for selecting the sample, while the data evalution multiple linear regression was employed to perform the technique with the SPSS 25 application. The outcomes of this study indicate that Company Size partially has a significant positive effect, Audit Opinion and Audit Committee have a significant negative effect, while Profitability has no effect on Audit Report Lag. Studi ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, opini audit, profitabilitas, dan komite audit terhadap audit report lag, yaitu waktu akhir periode tutup buku dan penerbitan data keuangan yang sudah melewati proses audit. Audit report lag menjadi perkara krusial karena dapat mempengaruhi kredibilitas laporan keuangan dan kepercayaan investor. Keterlambatan pelaporan yang masih sering terjadi di perusahaan keuangan terdaftar di BEI menunjukkan adanya kendala dalam proses audit, termasuk kompleksitas perusahaan dan faktor profitabilitas. Penelitian ini memanfaatkan data dari 66 entitas pada sektor keuangan yang terekam di Bursa Efek Indonesia (BEI) selama kurun waktu (2021-2023), dengan total sampel sebanyak 198 data observasi. Pemilihan sampel dilakukan menggunakan metode purposive sampling merujuk pada kriteria tertentu. Analisis data dalam penelitian ini dilakukan melalui regresi linier berganda dengan bantuan perangkat lunak SPSS versi 25. Output temuan menunjukkan bahwa secara parsial, ukuran perusahaan memiliki pengaruh positif yang signifikan terhadap audit report lag. Sementara itu, opini audit dan keberadaan komite audit terbukti memberikan pengaruh negatif yang signifikan. Di sisi lain, profitabilitas tidak menunjukkan adanya pengaruh yang signifikan terhadap keterlambatan penyampaian laporan audit.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221010013 |
| Uncontrolled Keywords: | Company Size, Audit Opinion, Profitability, Audit Committee, audit report lag Ukuran Perusahaan, Opini Audit, Profitabilitas, Komite audit, audit report lag |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SUTRA DEWANGGA |
| Date Deposited: | 22 May 2025 04:00 |
| Last Modified: | 22 May 2025 04:00 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/95578 |
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