FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Abstract
Penelitian bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari profitabilitas, reputasi KAP, ukuran dewan direksi, ukuran perusahaan, ownership dispersion, DER, dan opini audit sebagai variable independen terhadap audit report lag sebagai variabel dependen. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2021. Sampel yang diambil sebanyak 120 perusahaan. Model yang digunakan dalam penelitian ini adalah software MicrosoftExcel dan diolah menggunakan program E-views 10. Hasil penelitian ini membuktikan bahwa Profitabilitas memiliki pengaruh negatif terhadap audit report lag. Reputasi KAP, Ukuran Dewan dan Debt to Equity Ratio memiliki pengaruh positif terhadap audit report lag; sedangkan ukuran perusahaan dan ownership dipersion tidak memiliki pengaruh terhadap audit report lag.
Kata Kunci : Audit Report Lag, Profitabilitas, Reputasi KAP, Ukuran Dewan Direksi, Ukuran Perusahaan, Ownership Dispersion, DER, Opini Audit
Copyright (c) 2023 Ferry Adang, Amin Wijoyo
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
