Feberian, Geral (2024) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BEI TAHUN 2021-2023. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh profitabilitas, ukuran
perusahaan, dan opini audit terhadap audit report lag pada perusahaan sub sektor
makanan dan minuman yang tercatat di BEI selama 2021–2023. Audit report lag
mencerminkan ketepatan waktu publikasi laporan keuangan yang telah diaudit
secara independen. Dengan menggunakan metode kuantitatif dan analisis regresi
linier berganda, serta teknik purposive sampling terhadap 26 perusahaan, hasil
penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan
terhadap audit report lag semakin tinggi pendapatan bersih, semakin cepat
penyelesaian audit. Ukuran perusahaan dan opini audit juga terbukti berpengaruh
signifikan. Secara simultan, ketiga variabel independen ini memberikan kontribusi
penting terhadap variasi keterlambatan laporan audit. Temuan ini memiliki
implikasi bagi auditor, manajemen, dan investor dalam meningkatkan ketepatan
waktu dan transparansi pelaporan keuangan.
Kata kunci : Profitabilitas, Ukuran Perusahaan, Opini Audit, Audit Report
Lag, Food and Baverage

This study investigates the influence of profitability, firm size, and audit opinion on
audit report lag among food and beverage companies listed on the Indonesia Stock
Exchange (IDX) during 2021–2023. Audit report lag represents the time gap
between the fiscal year-end and the issuance of the audited financial statements.
Through a quantitative approach with multiple linear regression analysis on 26
purposively selected companies, the findings reveal that higher profitability
significantly reduces audit report lag. Additionally, firm size and audit opinion also
have a significant impact on the timeliness of audit completion. Together, these
variables explain variations in audit delay, offering valuable insights for auditors,
company management, and investors to enhance the quality and timeliness of
financial reporting.
Keywords: Profitability, Firm Size, Audit Opinion, Audit Report Lag, Food and
Beverage This study investigates the influence of profitability, firm size, and audit opinion on
audit report lag among food and beverage companies listed on the Indonesia Stock
Exchange (IDX) during 2021–2023. Audit report lag represents the time gap
between the fiscal year-end and the issuance of the audited financial statements.
Through a quantitative approach with multiple linear regression analysis on 26
purposively selected companies, the findings reveal that higher profitability
significantly reduces audit report lag. Additionally, firm size and audit opinion also
have a significant impact on the timeliness of audit completion. Together, these
variables explain variations in audit delay, offering valuable insights for auditors,
company management, and investors to enhance the quality and timeliness of
financial reporting.
Keywords: Profitability, Firm Size, Audit Opinion, Audit Report Lag, Food and
Beverage

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 08 Dec 2025 01:52
Last Modified: 08 Dec 2025 01:52
URI: https://repotest.untar.ac.id/id/eprint/48291

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