PUTRA, GILANG RIZA DEWANA (2025) PENGARUH TINGKAT KOMPLEKSITAS OPERASI PERUSAHAAN, SPESIALISASI INDUSTRI AUDITOR, KOMITE AUDIT, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to determine the effect of factors of company operational complexity, auditor industry specialization, audit committee, and audit tenure on audit report lag with company size as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2023. This research is a type of quantitative research. The sampling method used is purposive sampling and 59 companies were selected. The analysis technique used is moderation regression analysis (MRA) with SPSSv25 software. The results of this study indicate that the complexity of company operations has a positive effect on audit report lag, and audit tenure has a negative effect on audit report lag, auditor industry specialization and audit committee do not affect audit report lag, company size can moderate the effect of auditor industry specialization and audit committee on audit report lag, and company size cannot moderate the effect of complexity of company operations and audit tenure on audit report lag.
| Item Type: | Thesis (S1) | ||||||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh faktor kompleksitas operasi perusahaan, spesialisasi industri auditor, komite audit, dan audit tenure terhadap audit report lag dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan property and realestate yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Penelitian ini merupakan jenis penelitian kuantitatif. Metode sampling yang digunakan adalah purposive sampling dan terpilih 59 perusahaan. Teknik analisis yang digunakan yaitu analisis regresi moderasi (MRA) dengan software SPSSv25. Hasil penelitian ini menunjukkan bahwa kompleksitas operasi perusahaan berpengaruh positif terhadap audit report lag, audit tenure berpengaruh negatif terhadap audit report lag, spesialisasi industri auditor dan komite audit tidak berpengaruh terhadap audit report lag, ukuran perusahaan dapat memoderasi pengaruh spesialisasi industri auditor dan komite audit terhadap audit report lag, dan ukuran perusahaan tidak dapat memoderasi pengaruh kompleksitas operasi perusahaan dan audit tenure terhadap audit report lag. | ||||||||||||
| Uncontrolled Keywords: | Audit report lag, Company Size, Company Operation Complexity, Auditor Industry Specialization, Audit Committee, Audit Tenure Audit report lag, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Spesialisasi Industri Auditor, Komite Audit, Audit Tenure | ||||||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Gilang Riza Dewana Putra Putra | ||||||||||||
| Date Deposited: | 06 Aug 2025 08:45 | ||||||||||||
| Last Modified: | 06 Aug 2025 08:45 | ||||||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/51607 |
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