Pengaruh profitabilitas, ukuran perusahaan, dan reputasi auditor terhadap audit report lag pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia

Zavicha, Putri Nabila (2021) Pengaruh profitabilitas, ukuran perusahaan, dan reputasi auditor terhadap audit report lag pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, dan reputasi KAP terhadap audit report lag pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2017–2019. Penelitian ini merupakan penelitian kausal komparatif. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan regresi linear berganda untuk pengambilan keputusan. Hasil penelitian menunjukkan bahwa (1) profitabilitas tidak berpengaruh terhadap audit report lag karena terdapat prosedur yang dimiliki auditor untuk melakukan proses audit, prosedur ini dilakukan tanpa melihat kondisi perusahaan pada saat audit dilakukan, (2) ukuran perusahaan berpengaruh terhadap audit report lag karena semakin besar suatu perusahaan maka perusahaan tersebut akan menerapkan standar akuntansi yang baik sehingga akan mempermudah auditor dalam melakukan proses audit, (3) reputasi KAP tidak berpengaruh terhadap audit report lag. / This study aims to determine the impact of profitability, company size, and reputation of KAP on audit report lag on infrastructure companies listed on the Indonesia Stock Exchange for the period 2017–2019. This research is comparative causal research. Sampling in this study using purposive sampling method. This study uses multiple linear regressions for decision making. The results showed that (1) profitability has no effect on audit report lag because there are procedures that auditors have to conduct the audit process, this procedure is carried out regardless of the condition of the company at the time of the audit, (2) the size of the company affects the audit report lag because the larger a company, the company will apply good accounting standards so that it will facilitate auditors in conducting the audit process, (3) KAP's reputation has no effect on audit report lag.

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