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)

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.

	Text SYAEFUL AJA'IB_5552190096_ Fulltext.pdf Restricted to Registered users only Download (4MB)
	Text SYAEFUL AJA'IB_5552190096_01.pdf Restricted to Registered users only Download (1MB)
	Text SYAEFUL AJA'IB_5552190096_ 02.pdf Restricted to Registered users only Download (775kB)
	Text SYAEFUL AJA'IB_5552190096_ 03.pdf Restricted to Registered users only Download (508kB)
	Text SYAEFUL AJA'IB_5552190096_04.pdf Restricted to Registered users only Download (482kB)
	Text SYAEFUL AJA'IB_5552190096_ 05.pdf Restricted to Registered users only Download (25kB)
	Text SYAEFUL AJA'IB_5552190096_Ref.pdf Restricted to Registered users only Download (142kB)
	Text SYAEFUL AJA'IB_5552190096_ Lamp.pdf Restricted to Registered users only Download (960kB)

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.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Ibrani, Ewing Yuvisa	198005012008121002
Thesis advisor	Astuti, Kurniasih Dwi	197601142010122001

Additional Information:

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.

Uncontrolled Keywords:

Profitability, Audit Committee, Audit Quality, Audit Report Lag Profitabilitas, Komite Audit, Kualitas Audit, Audit Report Lag.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Mr Syaeful Aja'ib

Date Deposited:

26 May 2025 06:29

Last Modified:

26 May 2025 06:29

URI:

http://eprints.untirta.ac.id/id/eprint/48900

Actions (login required)

View Item

Search for collections on EPrints Repository UNTIRTA