BAHIYAH, ASRORUL (2024) PENGARUH OPINI AUDIT DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of audit opinion and profitability on audit report lag with auditor industry specialization as a moderation variable. The population in this study uses the energy sector listed on the Indonesia Stock Exchange in 2018-2022. This research is a quantitative research using secondary data obtained from the Indonesia Stock Exchange. The sampling technique uses purposive sampling, which is to determine samples based on criteria with a total sample of 22 companies. Data processing using IBM SPSS Version 25 software using moderated regression analysis (MRA). Based on the results of data analysis shows that audit opinion has no effect on audit report lag, profitability has a significant negative effect on audit report lag. Industry specialization auditors are unable to moderate the relationship of audit opinion to audit report lag, and industry specialization auditors are able to moderate the relationship of profitability to audit report lag.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh opini audit dan profitabilitas terhadap audit report lag dengan spesialisasi industri auditor sebagai variabel moderasi. Populasi dalam penelitian ini menggunakan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling yaitu menentukan sampel berdasarkan kriteria dengan jumlah sampel sebanyak 22 perusahaan. Pengolahan data menggunakan software IBM SPSS Versi 25 dengan menggunakan teknik analisis data moderated regression analysis (MRA). Berdasarkan hasil analisis data menunjukkan bahwa opini audit tidak berpengaruh terhadap audit report lag, profitabilitas berpengaruh negatif signifikan terhadap audit report lag. Spesialisasi industri auditor tidak mampu memoderasi hubungan opini audit terhadap audit report lag, dan spesialisasi industri auditor mampu memoderasi hubungan profitabilitas terhadap audit report lag. | ||||||
| Uncontrolled Keywords: | Audit Opinion, Profitability, Industry Auditor Specialization, Audit Report Lag Opini Audit, Profitabilitas, Spesialisasi Industri Auditor, Audit Report Lag | ||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Asrorul Bahiyah | ||||||
| Date Deposited: | 04 Jun 2024 11:53 | ||||||
| Last Modified: | 04 Jun 2024 15:00 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/35891 |
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