PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN
SERTA AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN DIMODERASI KOMITE
AUDIT
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Sulistiyaningsih, Susi
Subject
HG Finance
Datestamp
2024-04-17 06:14:11
Abstract :
Public companies listed on the Indonesia Stock Exchange (IDX) are required to fulfill rules of the capital supervisory body, one of which is submit financial reports that have been audited by an independent auditor. The problem of delays in reporting independent financial reports has received public attention. The phenomenon of delays in financial reporting also occur in companies manufacturing companies in the consumer goods industry listed on the IDX in the period 2020 to 2022. This research aims to analyze the effect of profitability, liquidity, solvency, company size, audit tenure on audit report lag with audit committee as moderation. The population of this study amounted to 76 with a sample of 33 manufacturing companies in the consumer goods industry from 2020 to 2022, using purposive sampling technique. Tool analysis tool that uses IMB SPSS Statistics version.24. The results showed that profitability, liquidity, company size had a negative effect on audit report lag while solvency had a positive effect on audit report lag and audit tenure could affect audit report lag after adding the audit committee as a stimulus and the audit committee could moderate the effect of profitability, solvency, liquidity, company size, and audit tenure on audit report lag. Keywords: Audit Report Lag, Profitability, Solvency, Liquidity, Company Size, Audit Tenure, Audit Committee Company, Audit Tenure, Audit Committee.
Public companies listed on the Indonesia Stock Exchange (IDX) are required to fulfill rules of the capital supervisory body, one of which is submit financial reports that have been audited by an independent auditor. The problem of delays in reporting independent financial reports has received public attention. The phenomenon of delays in financial reporting also occur in companies manufacturing companies in the consumer goods industry listed on the IDX in the period 2020 to 2022. This research aims to analyze the effect of profitability, liquidity, solvency, company size, audit tenure on audit report lag with audit committee as moderation. The population of this study amounted to 76 with a sample of 33 manufacturing companies in the consumer goods industry from 2020 to 2022, using purposive sampling technique. Tool analysis tool that uses IMB SPSS Statistics version.24. The results showed that profitability, liquidity, company size had a negative effect on audit report lag while solvency had a positive effect on audit report lag and audit tenure could affect audit report lag after adding the audit committee as a stimulus and the audit committee could moderate the effect of profitability, solvency, liquidity, company size, and audit tenure on audit report lag. Keywords: Audit Report Lag, Profitability, Solvency, Liquidity, Company Size, Audit Tenure, Audit Committee Company, Audit Tenure, Audit Committee.
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