PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

MARIO PRATAMA PUTRA, . (2024) PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, profitabilitas, dan solvabilitas terhadap audit report lag dengan komite audit, serta mengkaji peran komite audit sebagai variabel moderasi. Teknik pengambilan sampel menggunakan metode non-probability sampling dengan pendekatan purposive sampling. Data yang digunakan merupakan data sekunder yang bersumber dari laporan tahunan perusahaan sektor barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Teknik analisis yang digunakan adalah regresi panel dengan Moderated Regression Analysis (MRA) menggunakan perangkat lunak Eviews 13 dan Microsoft Excel. Hasil penelitian menunjukkan: (a) financial distress tidak berpengaruh terhadap audit report lag; (b) profitabilitas tidak berpengaruh terhadap audit report lag; (c) solvabilitas berpengaruh negatif terhadap audit report lag; (d) komite audit berpengaruh negatif terhadap audit report lag; (e) komite audit tidak dapat memoderasi pengaruh financial distress terhadap audit report lag; (f) komite audit tidak dapat memoderasi pengaruh profitabilitas terhadap audit report lag; (g) komite audit mampu memoderasi pengaruh solvabilitas terhadap audit report lag. ***** This study aims to analyze the effect of financial distress, profitability, and solvency on audit report lag with an audit committee, and examine the role of the audit committee as a moderating variable. The sampling technique used a non-probability sampling method with a purposive sampling approach. The data used is secondary data sourced from the annual reports of non-primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The analysis technique used is panel regression with Moderated Regression Analysis (MRA) using Eviews 13 and Microsoft Excel software. The results showed: (a) financial distress has no effect on audit report lag; (b) profitability has no effect on audit report lag; (c) solvency has a negative effect on audit report lag; (d) audit committee has a negative effect on audit report lag; (e) the audit committee cannot moderate the effect of financial distress on audit report lag; (f) the audit committee cannot moderate the effect of profitability on audit report lag; (g) the audit committee is able to moderate the effect of solvency on audit report lag

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Marsellisa Nindito, SE., M.Sc, Ak., CA ; 2). Hera Khairunnisa, SE., M.ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Manajemen > Manajemen , Business
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 26832 not found.
Date Deposited:	06 Mar 2025 06:06
Last Modified:	06 Mar 2025 06:06
URI:	http://repository.unj.ac.id/id/eprint/54952

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