eprintid: 48900 rev_number: 19 eprint_status: archive userid: 21141 dir: disk0/00/04/89/00 datestamp: 2025-05-26 06:29:36 lastmod: 2025-05-26 06:29:36 status_changed: 2025-05-26 06:29:36 type: thesis metadata_visibility: show creators_name: AJA'IB, SYAEFUL creators_id: 5552190096 contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Ibrani, Ewing Yuvisa contributors_name: Astuti, Kurniasih Dwi contributors_id: 198005012008121002 contributors_id: 197601142010122001 corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA corp_creators: FAKULTAS EKONOMI DAN BISNIS corp_creators: JURUSAN AKUNTANSI 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) ispublished: pub subjects: HF5601 subjects: HG divisions: FEB divisions: Akuntansi full_text_status: restricted keywords: Profitability, Audit Committee, Audit Quality, Audit Report Lag Profitabilitas, Komite Audit, Kualitas Audit, Audit Report Lag. note: Penelitian ini bertujuan untuk mengeksplorasi dampak profitabilitas dan keberadaan komite audit terhadap jangka waktu laporan audit (audit report lag), serta bagaimana interaksi profitabilitas dan komite audit dengan kualitas audit mempengaruhi audit report lag. Penelitian dilakukan pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2017 hingga 2023. Variabel independen yang diteliti adalah profitabilitas, diukur dengan Return on Assets (ROA), dan keberadaan komite audit, diukur dari jumlah anggota komite audit yang memiliki latar belakang pendidikan akuntansi atau pengalaman di bidang audit. Variabel dependen adalah jangka waktu laporan audit perusahaan, sementara variabel moderasi adalah kualitas audit, diukur menggunakan variabel dummy di mana nilai 0 menunjukkan bukan dari Kantor Akuntan Publik (KAP) Big 4 dan nilai 1 menunjukkan dari KAP Big 4. Hasil penelitian menunjukkan bahwa profitabilitas tidak berbengaruh terhadapt audit report lag, sedangkan komite audit dapat berpengaruh terhadap audit report lag. Namun, hasil moderasi menunjukkan bahwa kualitas audit dapat memperkuat pengaruh profitabilitas dan komite audit terhadap audit report lag. abstract: 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 date_type: published pages: 118 institution: UNIVERSITAS SULTAN AGENG TIRTAYASA department: AKUNTANSI thesis_type: sarjana thesis_name: sarjana citation: 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. document_url: https://eprints.untirta.ac.id/48900/3/SYAEFUL%20AJA%27IB_5552190096_%20Fulltext.pdf document_url: https://eprints.untirta.ac.id/48900/1/SYAEFUL%20AJA%27IB_5552190096_01.pdf document_url: https://eprints.untirta.ac.id/48900/2/SYAEFUL%20AJA%27IB_5552190096_%2002.pdf document_url: https://eprints.untirta.ac.id/48900/4/SYAEFUL%20AJA%27IB_5552190096_%2003.pdf document_url: https://eprints.untirta.ac.id/48900/5/SYAEFUL%20AJA%27IB_5552190096_04.pdf document_url: https://eprints.untirta.ac.id/48900/6/SYAEFUL%20AJA%27IB_5552190096_%2005.pdf document_url: https://eprints.untirta.ac.id/48900/7/SYAEFUL%20AJA%27IB_5552190096_Ref.pdf document_url: https://eprints.untirta.ac.id/48900/8/SYAEFUL%20AJA%27IB_5552190096_%20Lamp.pdf