Amalia, Azizah Rizqi and Dr. Sari Atmini,, SE., M.Si., Ak. (2023) Pengaruh Profitabilitas, Solvabilitas, Kompleksitas Operasi, Reputasi Auditor, Dan Masa Perikatan Auditor Terhadap Audit Report Lag. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menginvestigasi dan memperoleh bukti empiris pengaruh profitabilitas, solvabilitas, kompleksitas operasi, reputasi auditor, dan masa perikatan auditor terhadap audit report lag. Penelitian ini mengajukan lima hipotesis yang dibangun berdasarkan teori keagenan dan teori sinyal. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021 yaitu sebanyak 151 perusahaan. Sampel penelitian ditentukan menggunakan metode penyampelan bersasaran (purposive sampling method) dengan jumlah perusahaan yang memenuhi kriteria adalah 61 perusahaan. Berdasarkan hasil uji regresi data panel, penelitian ini berhasil menyediakan bukti bahwa profitabilitas berpengaruh negatif terhadap audit report lag. Namun, berlawanan dengan yang diekspetasikan, penelitian ini menemukan bukti bahwa solvabilitas berpengaruh negatif terhadap audit report lag. Di samping itu, penelitian ini tidak mampu menemukan bukti pengaruh positif kompleksitas operasi serta pengaruh negatif reputasi auditor dan masa perikatan terhadap audit report lag.
English Abstract
This study aims to investigate and obtain empirical examination to the effect of profitability, solvability, complexity of operation, auditor reputation, and audit tenure on audit report lag. This study purpose five hypotheses that are built based on agency theory and signaling theory. The population of this study includes 151 manufacturing companies listed on Indonesia Stock Exchange between 2017 and 2021, from which 61 samples of companies according to the criteria are selected through purposive samping technique. The panel data regression exhibited that the profitability had a negative effect on audit report lag. As opposed to the expectations, this study found that solvability had a negative effect on audit report lag. However, this study did not succeed in finding evidence that complexity of operation had a positive effect on audit report lag, auditor reputation and audit tenure had a negative effect on audit report lag.
Item Type: | Thesis (Sarjana) |
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Identification Number: | :0523020150 |
Uncontrolled Keywords: | audit report lag, profitabilitas, solvabilitas, kompleksitas operasi, reputasi auditor, masa perikatan auditor |
Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | Unnamed user with username nova |
Date Deposited: | 17 Nov 2023 02:20 |
Last Modified: | 17 Nov 2023 02:20 |
URI: | http://repository.ub.ac.id/id/eprint/204684 |
Text (DALAM MASA EMBARGO)
Azizah Rizqi Amalia.pdf Restricted to Registered users only until 31 December 2025. Download (2MB) |
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