Pengaruh karakteristik perusahaan terhadap audit report lag dengan ukuran perusahaan sebagai variabel moderasi = The effect of company characteristics on audit report lag with company size as a moderating variable

Immanuel, Yeremia (2023) Pengaruh karakteristik perusahaan terhadap audit report lag dengan ukuran perusahaan sebagai variabel moderasi = The effect of company characteristics on audit report lag with company size as a moderating variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas dan likuiditas terhadap audit report lag dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Jumlah sampel yang digunakan sebanyak 249 sampel penelitian berdasarkan metode nonprobability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan negatif terhadap audit report lag mengindikasikan bahwa perusahaan yang mendapatkan profit yang besar cenderung melakukan proses audit lebih singkat dibanding perusahaan yang mengalami profit yang kecil, solvabilitas tidak berpengaruh terhadap audit report lag, likuiditas berpengaruh signifikan positif terhadap audit report lag mengindikasikan bahwa tingginya jumlah utang lancar yang dimiliki perusahaan akan menyebabkan proses audit yang relatif lebih panjang dan ukuran perusahaan tidak mampu memoderasi profitabilitas terhadap audit report lag, ukuran perusahan tidak mampu memoderasi solvabilitas terhadap audit report lag dan ukuran perusahaan mampu memoderasi likuiditas terhadap audit report lag yang menandakan bahwa besar kecilnya ukuran perusahaan mempengaruhi tingkat rasio lancar terhadap audit report lag. / This research aims to investigate the influence of profitability, solvency, and liquidity on audit report lag, with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. The sample consisted of 249 research sample selected using nonprobability sampling with purposive sampling techniques. The analysis technique employed was multiple linear regression analysis. The findings of the study indicate that profitability has a significant negative impact on audit report lag, indicating that companies with higher profits tend to undergo shorter audit processes compared to those with lower profits. Solvency does not have a significant impact on audit report lag. Liquidity has a significant positive impact on audit report lag, suggesting that higher levels of current debt held by a company will result in relatively longer audit processes. Company size is unable to moderate the effect of profitability on audit report lag, company size is unable to moderate the effect of solvency on audit report lag, and company size can moderate the effect of liquidity on audit report lag, indicating that the size of the company affects the level of current ratios concerning audit report lag.

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