relation: https://eprints.untirta.ac.id/48900/
title: PERAN KUALITAS AUDIT DALAM MEMODERASI HUBUNGAN PROFITABILITAS DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG   (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2023)
creator: AJA'IB, SYAEFUL
subject: HF5601 Accounting
subject: HG Finance
description: This study aims to explore the impact of profitability and the presence of an audit committee on the audit report lag, as well as how the interaction between profitability and the audit committee with audit quality affects the audit report lag. The research was conducted on companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023. The independent variables examined are profitability, measured by Return on Assets (ROA), and the presence of an audit committee, measured by the number of audit committee members with an educational background in accounting or experience in the field of auditing. The dependent variable is the audit report lag, while the moderating variable is audit quality, measured using a dummy variable where a value of 0 indicates a non-Big 4 Public Accounting Firm (PAF), and a value of 1 indicates a Big 4 PAF. The results show that profitability does not affect the audit report lag, whereas the audit committee has an influence on the audit report lag. However, the moderation results indicate that audit quality can strengthen the influence of profitability and the audit committee on the audit report lag.
date: 2025
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/48900/3/SYAEFUL%20AJA%27IB_5552190096_%20Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/48900/1/SYAEFUL%20AJA%27IB_5552190096_01.pdf
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identifier: https://eprints.untirta.ac.id/48900/2/SYAEFUL%20AJA%27IB_5552190096_%2002.pdf
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identifier: https://eprints.untirta.ac.id/48900/4/SYAEFUL%20AJA%27IB_5552190096_%2003.pdf
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identifier: https://eprints.untirta.ac.id/48900/5/SYAEFUL%20AJA%27IB_5552190096_04.pdf
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identifier: https://eprints.untirta.ac.id/48900/6/SYAEFUL%20AJA%27IB_5552190096_%2005.pdf
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identifier: https://eprints.untirta.ac.id/48900/7/SYAEFUL%20AJA%27IB_5552190096_Ref.pdf
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identifier: https://eprints.untirta.ac.id/48900/8/SYAEFUL%20AJA%27IB_5552190096_%20Lamp.pdf
identifier:   AJA'IB, SYAEFUL  (2025) PERAN KUALITAS AUDIT DALAM MEMODERASI HUBUNGAN PROFITABILITAS DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2023).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.