Ukuran Kantor Akuntan Publik Dalam Memoderasi Audit Tenure, Financial Distress, dan Solvabilitas Terhadap Audit Report Lag

Florencia, Natasya (2023) Ukuran Kantor Akuntan Publik Dalam Memoderasi Audit Tenure, Financial Distress, dan Solvabilitas Terhadap Audit Report Lag. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilaksanakan dengan tujuan untuk menguji pengaruh audit tenure, financial distress dan solvabilitas terhadap audit report lag dengan menggunakan ukuran kantor akuntan publik (KAP) sebagai variabel moderasi. Dalam penelitian ini, audit tenure diukur dengan periode jangka waktu keterikatan antara perusahaan dengan auditor, financial distress diukur menggunakan metode Altman Z-Score, solvabilitas diukur dengan debt-to-assets ratio, dan ukuran KAP selaku variabel moderasi diukur dengan dummy variable antara BigFour dan non-BigFour. Populasi dalam penelitian ini berasal dari perusahaan yang berada di negara Big 5 ASEAN (Indonesia, Thailand, Singapura, Malaysia dan Vietnam) dan bergerak di sektor real estate serta terdaftar pada S&P Capital IQ selama periode 2020-2022 dengan total 405 sampel. Hasil penelitian adalah audit tenure berpengaruh negatif terhadap audit report lag, sedangkan financial distress dan solvabilitas berpengaruh positif terhadap audit report lag. Selain itu, ukuran KAP tidak mampu secara signifikan memperkuat pengaruh negatif audit tenure terhadap audit report lag, dan tidak mampu secara signifikan memperlemah pengaruh positif financial distress terhadap audit report lag, tetapi ukuran KAP mampu memperkuat pengaruh positif solvabilitas terhadap audit report lag. / This research was conducted to test the impact of audit tenure, financial distress, and solvency on audit report lag using the size of public accounting firms as a moderating variable. In this research, audit tenure was measured by the period of time a company was associated with an auditor, financial distress was measured using the Altman Z-Score method, solvency was measured by the debt-to-assets ratio, and the size of public accounting firm was measured using dummy variable. The population in this research consists of companies in the Big 5 ASEAN countries (Indonesia, Thailand, Singapore, Malaysia, and Vietnam), included on the real estate sector at S&P Capital IQ during the 2020-2022 period with a total of 405 samples. The research findings revealed that audit tenure has a negative effect on audit report lag, while financial distress and solvency have a positive effect on audit report lag. While the size of public accounting firm does not significantly strengthen the negative effect of audit tenure on audit report lag and does not significantly weaken the positive effect of financial distress on audit report lag. However, the size of public accounting firm can strengthen the positive effect of solvency on audit report lag.

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