RIMANDA, SYAFITRI (2026) PENGARUH PROFITABILITY, COMPANY SIZE, DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to analyze the effect of profitability, company size, and audit committee on audit report lag with the reputation of Public Accounting Firms as a moderating variabel in consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The research method used is quantitative with secondary data in the form of annual financial reports obtained through the Indonesia Stock Exchange website and the official company website. The research sample was selected using purposive sampling and produced 234 observation from 78 companies. Data analysis was perfomed using multiple linear regression and moderated regression anlysis (MRA) using the software Econometric Views 12 application program. The simultaneous result of the study show that the variabels of profitability, company size, and audit committee do not have a significant effect on audit report lag. The partial result of the study show that profitability has negative effect on audit report lag, while the audit committee has a positive effect on audit report lag, and company size does not have a significant effect on audit report lag. Meanwhile, the moderated regression analysis (MRA) test shows that the KAP reputation variabel can moderated and strengthen the effect of profitability and audit committee on audit report lag, but the KAP reputation variabel cannot moderate the effect of company size on audit report lag.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini dilakukan untuk mengalisis pengaruh profitability, company size, dan komite audit terhadap audit report lag dengan reputasi Kantor Akuntan Publik (KAP) sebagai variabel moderasi pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Pendekatan penelitian menggunakan metode kuantitatif dengan sumber data sekunder berupa laporan keuangan tahunan yang diperoleh melalui situs resmi BEI dan masingmasing website resmi perusahaan. Sampel penelitian dipilih menggunakan metode purposive sampling dan menghasilkan 234 data observasi dari 78 perusahaan. Analisis data dilakukan dengan regresi linear berganda serta moderated regression analysis (MRA) menggunakan program aplikasi Software Econometric Views 12. Hasil penelitian secara simultan menunjukkan bahwa variabel profitability, company size, komite audit tidak berpengaruh signifikan terhadap audit report lag. Hasil penelitian Secara persial menunjukkan bahwa profitability berpengaruh negatif terhadap audit report lag, sedangkan komite audit berpengaruh positif terhadap audit report lag, dan company size tidak berpengaruh signifikan terhadap audit report lag. Sedangkan pengujian moderated regression analysis (MRA) menunjukkan bahwa variabel reputasi KAP dapat memoderasi dan memperkuat pengaruh profitability dan komite audit terhadap audit report lag, namun variabel reputasi KAP tidak dapat memoderasi pengaruh company size terhadap audit report lag. Profitability, Company size, Komite Audit, Audit Report Lag, Reputasi KAP | ||||||
| Uncontrolled Keywords: | Profitability, Company Size, Audit Committee, Audit Report Lag, KAP Profitability, Company size, Komite Audit, Audit Report Lag, Reputasi KAP Reputation | ||||||
| Subjects: | 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 | ||||||
| Depositing User: | RIMANDA SYAFITRI | ||||||
| Date Deposited: | 09 Jan 2026 03:43 | ||||||
| Last Modified: | 09 Jan 2026 03:43 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/56974 |
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