Sulistiyaningsih, Susi (2024) PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN SERTA AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN DIMODERASI KOMITE AUDIT. Other thesis, STIE Bank BPD Jateng.
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Abstract
Public companies listed on the Indonesia Stock Exchange (IDX) are required to fulfill rules of the capital supervisory body, one of which is submit financial reports that have been audited by an independent auditor. The problem of delays in reporting independent financial reports has received public attention. The phenomenon of delays in financial reporting also occur in companies manufacturing companies in the consumer goods industry listed on the IDX in the period 2020 to 2022. This research aims to analyze the effect of profitability, liquidity, solvency, company size, audit tenure on audit report lag with audit committee as moderation. The population of this study amounted to 76 with a sample of 33 manufacturing companies in the consumer goods industry from 2020 to 2022, using purposive sampling technique. Tool analysis tool that uses IMB SPSS Statistics version.24. The results showed that profitability, liquidity, company size had a negative effect on audit report lag while solvency had a positive effect on audit report lag and audit tenure could affect audit report lag after adding the audit committee as a stimulus and the audit committee could moderate the effect of profitability, solvency, liquidity, company size, and audit tenure on audit report lag. Keywords: Audit Report Lag, Profitability, Solvency, Liquidity, Company Size, Audit Tenure, Audit Committee Company, Audit Tenure, Audit Committee.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) diharuskan memenuhi aturan badan pengawas modal salah satunya menyampaikan laporan keuangan yang telah diaudit oleh auditor independen. Masalah keterlambatan dalam melaporkan laporan keuangan independen mendapat perhatian publik. Fenomena keterlambatan dalam pelaporan keuangan juga terjadi pada perusahaan manufaktur industri barang konsumsi yang terdaftar di BEI pada periode 2020 hingga 2022. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, solvabilitas, ukuran perusahaan, audit tenure terhadap audit report lag dengan komite audit sebagai moderasi. Populasi dari penelitian ini sejumlah 76 dengan sampel 33 pada perusahaan manufaktur industri barang konsumsi dari tahun 2020 hingga 2022, menggunakan teknik purposive sampling. Alat analisis yang menggunakan IMB SPSS Statistics versi.24 dengan hasil penelitian yang menunjukan profitabilitas,likuiditas ukuran perusahaan berpengaruh negatif terhadap audit report lag sedangkan solvabilitas mempunyai pengaruh positif terhadap audit report lag dan audit tenure bisa berpengaruh terhadap audit report lag setelah ditambahkan komite audit sebagai stimulus dan Komite audit dapat memoderasi pegaruh profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, dan audit tenure terhadap audit report lag. |
| Uncontrolled Keywords: | Kata Kunci: Audit Report Lag, Provitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Audit Tenure, Komite Audit. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 17 Apr 2024 06:14 |
| Last Modified: | 17 Apr 2024 06:14 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2031 |
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