Analisis pengaruh financial distress, ukuran perusahaan, aktivitas persediaan, dan profitabilitas terhadap audit delay

Ka Hing, Chan (2020) Analisis pengaruh financial distress, ukuran perusahaan, aktivitas persediaan, dan profitabilitas terhadap audit delay. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Keterlambatan pelaporan keuangan atau audit delay dapat merefleksikan timeliness dari informasi yang disampaikan suatu perusahaan yang akan memberikan dampak pada peningkatan tingkat ketidakpastian keputusan seorang investor yang didasarkan pada informasi yang diberikan. Penelitian ini bertujuan untuk mengkaji secara empiris pengaruh financial distress, ukuran perusahaan, aktivitas persediaan dan profitabilitas terhadap audit delay. Populasi yang diteliti dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di Platform S&P Global Market Intelligence pada tahun 2017 sampai 2019. Data yang digunakan dalam penelitian ini merupakan data sekunder. Sampel yang digunakan dalam penelitian ini diambil menggunakan purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan kriteria. Sampel pada penelitian ini berjumlah 303 observasi. Hasil penelitian melalui regresi linear berganda menunjukkan bahwa financial distress tidak memiliki pengaruh terhadap audit delay. Selain itu, hasil penelitian ini juga menunjukkan bahwa ukuran perusahaan, aktivitas persediaan dan profitabilitas memiliki pengaruh negatif terhadap audit delay. / Audit report lag or audit delay can reflect the timeliness of information conveyed by a company which will have an impact on increasing the level of uncertainty of an investor's decision based on the information provided. This study aims to examine empirically the effect of financial distress, firm size, inventory activity and profitability on audit delay. The population studied in this study were companies registered on the S&P Global Market Intelligence Platform from 2017 to 2019. The data used in this study are secondary data. The sample used in this study was taken using purposive sampling in order to obtain samples that match the criteria. The sample in this study amounted to 303 observations. The results of research through multiple linear regression indicate that financial distress has no effect on audit delay. In addition, the results of this study also indicate that firm size, inventory activity and profitability have a negative effect on audit delay.

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