PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, KOMPLEKSITAS OPERASI PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024)

NADYA SALWA NUROHMAH, . (2026) PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, KOMPLEKSITAS OPERASI PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024). Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Keterlambatan penyampaian laporan keuangan auditan (audit report lag) masih menjadi permasalahan bagi perusahaan publik di Indonesia karena dapat menurunkan relevansi informasi bagi investor dan pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, solvabilitas, likuiditas, kompleksitas operasi perusahaan, dan ukuran perusahaan terhadap audit report lag pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Metode penelitian yang digunakan adalah kuantitatif dengan analisis regresi data panel menggunakan Random Effect Model (REM). Hasil penelitian menunjukkan bahwa profitabilitas dan solvabilitas berpengaruh negatif terhadap audit report lag, kompleksitas operasi perusahaan berpengaruh positif terhadap audit report lag, sedangkan likuiditas dan ukuran perusahaan tidak berpengaruh. Secara layak, seluruh variabel independen berpengaruh terhadap audit report lag. Penelitian ini menegaskan pentingnya kinerja keuangan dan kompleksitas operasi dalam menentukan ketepatan waktu pelaporan keuangan auditan. Kata kunci: audit report lag, profitabilitas, solvabilitas, likuiditas, kompleksitas operasi, ukuran perusahaan. ***** Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting. Keywords: audit report lag, profitability, solvency, liquidity, operational complexity, company size

Item Type: Thesis (Sarjana)
Additional Information: 1). Dr. Marsellisa Nindito, S.E., M.Sc. Ak., CA., ASEAN CPA. ; 2). Hera Khairunnisa, S.E., M.Ak.
Subjects: Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions: FE > S1 Akuntansi
Depositing User: Nadya Salwa Nurohmah .
Date Deposited: 26 Feb 2026 06:47
Last Modified: 26 Feb 2026 06:47
URI: http://repository.unj.ac.id/id/eprint/65758

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