Pengaruh financial distress dan profitabilitas terhadap audit report lag (studi empiris pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia Tahun 2020–2022) = the influence of financial distress and profitability on audit report lag in consumer cyclicals sector companies listed on the Indonesian Stock Exchange in 2020–2022

Azzahra, Vega Yulia (2023) Pengaruh financial distress dan profitabilitas terhadap audit report lag (studi empiris pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia Tahun 2020–2022) = the influence of financial distress and profitability on audit report lag in consumer cyclicals sector companies listed on the Indonesian Stock Exchange in 2020–2022. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai pengaruh Financial Distress dan Profitabilitas terhadap Audit Report Lag pada perusahaan yang bergerak di sektor Consumer Cyclicals yang terdaftar pada Bursa Efek Indonesia dan platform S&P Capital IQ. Variabel independent yang digunakan dalam penelitian ini adalah Financial Distress dan Profitabilitas. Sementara itu, untuk variabel dependen yang digunakan dalam penelitian ini, yakni Audit Report Lag. Sampel yang dikumpulkan dan digunakan adalah data sekunder dari laporan keuangan perusahaan Consumer Cyclicals yang tersedia di situs resmi Bursa Efek Indonesia dari tahun 2020–2022. Teknik dalam mengumpulkan sampel menerapkan metode purposive sampling dengan jumlah sampel 276 bisnis Consumer Cyclicals dan dianalisis menggunakan metode regresi berganda dengan bantuan perangkat lunak STATA. Hasil penelitian ini menunjukkan bahwa Financial Distress berpengaruh positif terhadap Audit Report Lag dan Profitabilitas tidak berpengaruh terhadap Audit Report Lag pada Perusahaan Consumer Cyclicals yang terdaftar di BEI selama tahun 2020–2022./This study aims to examining the effect of Financial Distress and Profitability on Audit Report Lag in companies operating in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange and S&P Capital IQ platform. The independent variables used in this study are Financial Distress and Profitability. The dependent variable in this study is Audit Report Lag. The sample collected and used in this study is secondary data from the financial statements of Consumer Cyclicals companies available on the official website of the IDX from 2020–2022. The technique for collecting samples was using the purposive sampling method and analyzed using the multiple regression method with a total sample of 276 data using STATA software. The results of this study indicate that Financial Distress has a positive effect on Audit Report Lag and Profitability has no effect on Audit Report Lag in Consumer Cyclicals companies listed on the IDX during 2020–2022.

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