Analisis pengaruh profitabilitas dan solvabilitas terhadap audit report lag yang dimoderasi oleh reputasi kap pada perusahaan property dan real estate yang terdaftar di bei tahun 2016-2019 = Analysis of the effect of profitability and solvability on audit report lag moderated by kap reputations in property and real estate companies registered on the IDX 2016–2019

Sihaloho, Rosa (2021) Analisis pengaruh profitabilitas dan solvabilitas terhadap audit report lag yang dimoderasi oleh reputasi kap pada perusahaan property dan real estate yang terdaftar di bei tahun 2016-2019 = Analysis of the effect of profitability and solvability on audit report lag moderated by kap reputations in property and real estate companies registered on the IDX 2016–2019. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2016‒2019. Sampel yang diambil dalam penelitian ini berjumlah 115 perusahaan. Sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menggunakan metode observasi non participant. Teknik analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif terhadap audit report lag dan solvabilitas tidak berpengaruh terhadap audit report lag. Reputasi KAP tidak mampu memperkuat pengaruh profitabilitas terhadap audit report lag, sedangkan reputasi KAP tidak mampu memperlemah pengaruh solvabilitas terhadap audit report lag. Kata kunci: audit report lag, profitabilitas, solvabilitas, opini audit, ukuran perusahaan, reputasi KAP / Indonesia Stock Exchange in 2016‒2019. The sample taken in this study amounted to 115 companies. The sample of this study was determined using purposive sampling method. Data collection was carried out using non-participant observation methods. The analysis technique used in this research is Moderated Regression Analysis (MRA). The results of this study indicate that profitability has a negative effect on audit report lag and solvency has no effect on audit report lag. The reputation of KAP is not able to strengthen the effect of profitability on audit report lag. Meanwhile, KAP reputation is not able to weaken the effect of solvency on audit report lag. Keywords : audit report lag, profitability, solvability, audit opinion, company size, reputation of KAP

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