Lieputra, Nicodemus (2024) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, leverage,
profitabilitas, dan likuiditas terhadap audit report lag (ARL) pada perusahaan
sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI)
selama periode 2021–2023. Audit report lag merupakan indikator efisiensi
penyampaian laporan keuangan yang penting bagi pengambilan keputusan oleh
investor dan pemangku kepentingan lainnya. Variabel independen dalam
penelitian ini adalah ukuran perusahaan yang dihitung berdasarkan total aset,
leverage (Debt to Equity Ratio), profitabilitas (Return on Assets), dan likuiditas
(Current Ratio).
Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi
linier berganda. Sampel diperoleh menggunakan teknik purposive sampling dan
terdiri dari sejumlah perusahaan sektor consumer non-cyclicals yang memenuhi
kriteria penelitian. Data diperoleh dari laporan tahunan yang dipublikasikan di
situs resmi BEI. Sebelum dilakukan uji regresi, data diuji menggunakan uji asumsi
klasik yang meliputi uji normalitas, multikolinearitas, heteroskedastisitas, dan
autokorelasi.
Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif
signifikan terhadap audit report lag. Variabel leverage, profitabilitas dan
likuiditas tidak berpengaruh signifikan terhadap audit report lag. Temuan ini
memberikan implikasi bahwa efisiensi penyelesaian audit dipengaruhi oleh
karakteristik struktural dan keuangan perusahaan, terutama terkait dengan ukuran
perusahaan.
Kata Kunci: Audit Report Lag, Ukuran Perusahaan, Leverage, Profitabilitas,
Likuiditas, Bursa Efek Indonesia (BEI)

This study aims to examine the effect of company size, leverage, profitability, and
liquidity on audit report lag (ARL) in non-cyclical consumer sector companies
listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Audit
report lag is an indicator of the efficiency of financial report delivery which is
important for decision making by investors and other stakeholders. The
independent variables in this study are company size which is calculated based on
total assets, leverage (Debt to Equity Ratio), profitability (Return on Assets), and
liquidity (Current Ratio).
This study uses a quantitative approach with multiple linear regression analysis
methods. The sample was obtained using a purposive sampling technique and
consisted the number of non-cyclical consumer sector companies that met the
research criteria. Datas were obtained from annual reports published on the
official IDX website. Before the regression test was carried out, the data were
tested using the classical assumption test which includes normality,
multicollinearity, heteroscedasticity, and autocorrelation tests.
The results showed that company size had a significant negative effect on audit
report lag. The leverage, profitability, and liquidity variables did not have a
significant effect on audit report lag. This finding implies that audit settlement
efficiency is influenced by the structural and financial characteristics of the firm,
especially related to firm size.
Keywords: Audit Report Lag, Leverage, Profitability, Liquidity, Indonesia Stock
Exchange (IDX)

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 15 Dec 2025 06:26
Last Modified: 15 Dec 2025 06:26
URI: https://repotest.untar.ac.id/id/eprint/48396

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