Pengaruh firm performance, financial distress, dan kompleksitas operasi terhadap audit report lag dengan mekanisme tata kelola dan kualitas audit sebagai moderasi

Dewanti, Dewanti (2023) Pengaruh firm performance, financial distress, dan kompleksitas operasi terhadap audit report lag dengan mekanisme tata kelola dan kualitas audit sebagai moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan penelitian menguji dampak dari firm performance, financial distress, dan kompleksitas terhadap audit report lag, dengan mekanisme tata kelola dan kualitas audit sebagai variabel moderasi. Firm performance proksi Tobin, ROA, financial distress proksi Altman, kepemilikan managerial, board size dan kualitas audit. Penelitian menggunakan data sekunder dari 128 perusahaan di negara indonesia, australia dan new zealand, kategori industri manufacture dan mining pada S&P Capital IQ periode 2018-2022. Teknik pengumpulan sampel menggunakan purposive sampling method. Penelitian ini menemukan hasil bahwa firm performance dan financial distress tidak berpengaruh, sedangkan kompleksitas berpengaruh terhadap audit report lag. Kepemilikan managerial berpengaruh pada tobin, financial distress, dan kompleksitas terhadap audit report lag, namun kepemilikan managerial tidak berpengaruh pada ROA. Board size berpengaruh pada tobin namun tidak berpengaruh pada roa, financial distress, dan kompleksitas terhadap audit report lag. Kualitas audit tidak berpengaruh pada firm performance dan kompleksitas namun berpengaruh pada financial distress terhadap audit report lag./ The purpose of this study is to examine the effect of firm performance, financial distress and complexity on audit report lag with corporate governance mechanisms and audit quality as moderating variables. Firm performance proxy Tobin's and ROA, financial distress proxy Altman's, managerial ownership, board size, and audit quality. The research uses secondary data from 128 companies in Indonesia, Australia and New Zealand, which are icluded in the office of manufacture and mining in the S&P Capital IQ for the period 2018-2022. The sample collection technique uses a purposive sampling method. This research found that company performance and financial distress had no effect, while complexity had an effect on audit report lag. Managerial ownership has an effect on Tobin, financial distress, and complexity on audit report lag, but managerial ownership has no effect on ROA. The size of the board of directors has an effect on Tobin but has no effect on ROA, financial distress, and complexity on audit report lag. Audit quality has no effect on company performance and complexity but does affect financial distress and audit report lag.

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