Puspasari, Fira (2025) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, AUDIT TENURE DAN AUDITOR SWITCHING TERHADAP AUDIT REPORT LAG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Study Empiris Pada Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study was conducted to see the relationship between profitability, company size, audit tenure, and auditor switching on audit report lag with audit quality as a moderating variable. The population used in this study was companies in the consumer cyclicals sector on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using the purposive sampling method, 22 companies from the population were accepted as samples. During the five year observation period, a total of 110 data points were generated from the 22 sample companies. The research method used was quantitative, with secondary data sourced from the websites of each company and the Indonesia Stock Exchange (IDX). Data processing in this study used the Eviews 12 application program. Based on the results of the research, it was found that profitability, company size, and auditor switching did not affect audit report lag. While audit tenure had a negative effect on audit report lag. This study also used audit quality as a moderating variable. The results showed that audit quality did not moderate the relationship between profitability and audit report lag, company size and audit report lag, and audit tenure and audit report lag. However, audit quality did moderate the relationship between auditor switching and audit report lag.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini dilakukan untuk melihat hubungan antara profitabilitas, ukuran perusahaan, audit tenure dan auditor switching terhadap audit report lag dengan kualitas audit sebagai variabel moderasi. Populasi yang digunakan pada penelitian ini yaitu pada perusahaan sektor consumer cyclicals di bursa efek indonesia (BEI) pada tahun 2019 hingga 2023. Dengan menggunakan metode purposive sampling, terdapat 22 perusahaan dari populasi perusahaan yang diterima sebagai sampel. Selama 5 tahun pengamatan, total sebanyak 110 data yang dihasilkan dari 22 sampel perusahaan. Metode penelitian menggunakan metode kuantitatif, dengan data sekunder yang digunakan bersumber dari situs web masing- masing perusahaan dan situs web bursa efek indonesia (BEI). Pengolahan data dalam penelitian ini menggunakan program aplikasi eviews 12. Berdasarkan hasil peneltiian yang telah dilakukan, diperoleh hasil bahwa profitabiltas, ukuran perusahaan, dan auditor switching tidak berpengaruh terhadap audit report lag. Sedangkan audit tenure berpengaruh negatif terhadap audit report lag. Dalam penelitian ini juga mengunakan variabel kualitas audit sebagai variabel moderasi. Hasil penelitiannya menunjukan bahwa kualitas audit tidak mempu memoderasi hubungan antara profitabilitas terhadap audit report lag, ukuran perusahaan terhadap audit report lag dan juga audit tenure terhadap audit report lag. Tetapi kualitas audit dapat memoderasi hubungan antara auditor switching terhadap audit report lag. | |||||||||
| Uncontrolled Keywords: | profitability, company size, audit tenure, auditor switching, audit report lag, audit quality. | |||||||||
| 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 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | fira puspasari fira | |||||||||
| Date Deposited: | 08 Jan 2026 02:40 | |||||||||
| Last Modified: | 08 Jan 2026 02:40 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/56844 |
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