Analisis pengaruh kinerja keuangan, corporate governance, opini audit, dan reputasi kantor akutan publik terhadap audit report lag

Sari, Hotma Glorya Ika and LumbanGaol, Ida Krisdayanti and Sumargo, Jane Adeline (2019) Analisis pengaruh kinerja keuangan, corporate governance, opini audit, dan reputasi kantor akutan publik terhadap audit report lag. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Audit report lag merupakan jangka waktu antara tanggal tahun tutup buku perusahaan yang berakhir sampai dengan tanggal laporan audit. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan, corporate governance , dan reputasi kantor akuntan publik terhadap audit report lag. Populasi dalam penelitian ini adalah perusahan sektor industri manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2016-2018 Pengambilan sampel penelitian ini menggunakan metode purposive sampling. Jumlah total data yang diolah 186 data . Data yang digunakan berupa laporan tahunan yang diperolah dari situs Bursa Efek Indonesia. Data kemudian dianalisis dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas dan solvabilitas memiliki pengaruh signifikan terhadap audit report lag sedangkan faktor-faktor lain, yaitu likuiditas, jumlah komite audit, independensi komite audit, kualifikasi komite audit, opini audit, dan reputasi kantor akuntan publik tidak memengaruhi audit report lag. / Audit report lag is the period of time between the close of the company's book year ending to the date of the audit report. The purpose of this study is to analyze the effect finance performance, corporate governance, and reputation of public accounting firm towards audit report lag. The population in this study is manufacturing industry companies listed on the Indonesia Stock Exchange 2016-2018 period. Sampling of this study used a purposive sampling method. Total sample used is 186 data. The data used in the form of annual reports obtained from the Indonesia Stock Exchange website. Data were then analyzed using multiple linear regression analysis. The results of this study indicate that profitability and solvency have a significant effect on audit report lag while other factors, liquidity, number of audit committees, audit committee independence, audit committee qualifications, audit opinion, and reputation of public accounting firms do not affect audit report lag

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