GIYANTI, GIYANTI (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di BEI Pada Tahun 2015-2019). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian yang penulis lakukan bertujuan menguji dan menganalisis faktor- faktor yang mempengaruhi audit report lag, variabel independen yang digunakan dalam penelitian ini adalah kontinjensi, auditor eksternal, kompleksitas usaha, kepemilikan keluarga, kerugian dan audit tenure. Dalam penelitian ini juga bertujuan untuk menguji pengaruh spesialisasi auditor sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Dari populasi tersebut diperoleh sampel sebanyak 108 perusahaan, dengan total sampel selama tahun penelitian yaitu 540 perusahaan. Berdasarkan hasil pengujian yang dilakukan didapatkan hasil variabel kerugian berpengaruh positif terhadap audit report lag. Sementara kontijensi, auditor eksternal, kompleksitas usaha, kepemilikan keluarga dan audit tenure tidak berpengaruh terhadap audit report lag. Penelitian ini juga menyatakan bahwa spesialisasi industri auditor tidak memiliki pengaruh kontinjensi, auditor eksternal, kompeksitas usaha, kepemilikan keluarga, kerugian serta audit tenure terhadap audit report lag. The research that the authors conducted aims to examine and analyze the factors that influence the audit report lag, the independent variables used in this study are contingencies, audit firm status, audit complexity, family ownership, losses and audit tenure. This study also aims to examine the effect of auditor industry specialization as a moderating variable. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. From this population, a sample of 108 companies was obtained, with a total sample of 540 companies during the study year. Based on the results of the tests conducted, it was found that the loss variable had a positive effect on the audit report lag. Meanwhile, contingencies, audit firm status, audit complexity, family ownership and audit tenure do not affect the audit report lag. This study also states that specialized industry auditors are unable to moderate the effect of contingencies, audit firm status, audit complexity, family ownership, losses and audit tenure on audit report lag.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2270 NIM.17.05.52.0113 |
| Uncontrolled Keywords: | Audit Report Lag, Kontinjensi, Kompleksitas usaha, Kerugian dan Spesialisasi Industri Auditor |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 31 May 2021 06:38 |
| Last Modified: | 31 May 2021 06:38 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7716 |
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