Pengaruh Solvabilitas, Profitabilitas, Reputasi KAP, dan Ukuran Perusahaan terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024)

Satria, Dian Kristiani (2025) Pengaruh Solvabilitas, Profitabilitas, Reputasi KAP, dan Ukuran Perusahaan terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024). S1 thesis, Universitas Kristen Indonesia.

	Text (Hal_Judul_Daftar_Isi_Daftar_Tabel_Daftar_Gambar_Daftar_Rumus_Lampiran_Abstrak) HalJudulDaftarIsiDaftarTabelDaftarGambarDaftarRumusLampiranAbstrak.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (488kB)
	Text (BAB_I) BABI.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (482kB)
	Text (BAB_II) BABII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (473kB)
	Text (BAB_III) BABIII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (666kB)
	Text (BAB_IV) BABIV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (533kB)
	Text (BAB_V) BABV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (402kB)
	Text (Daftar_Pustaka) DaftarPustaka.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (348kB)
	Text (Lampiran) Lampiran.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (672kB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh solvabilitas, profitabilitas, reputasi Kantor Akuntan Publik (KAP), dan ukuran perusahaan terhadap audit report lag pada perusahaan manufaktur yang terdata di (BEI) tahun 2022–2024. Metode penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Teknik analisis yang digunakan adalah regresi linear berganda dengan menggunakan bantuan perangkat lunak Statistical Package for the Social Sciences (SPSS) versi 26. Hasil penelitian menunjukkan jika Solvabilitas berpengaruh positif signifikan terhadap Audit Report Lag, sedangkan Profitabilitas, Reputasi KAP, dan Ukuran Perusahaan berpengaruh negatif signifikan terhadap Audit Report Lag. Hasil penelitian memberikan implikasi bahwa semakin tinggi tingkat solvabilitas perusahaan, makin besar umumnya terjadinya keterlambatan dalam pennyelesaian laporan audit. Sebaliknya, profitabilitas yang baik, reputasi KAP yang tinggi, dan skala perusahaan yang besar cenderung mempercepat proses penyelesaian audit. Temuan ini memperkuat pentingnya stabilitas keuangan, kualitas auditor, dan skala operasional dalam meningkatkan efisiensi pelaporan keuangan perusahaan. Kata kunci: Solvabilitas, Profitabilitas, Reputasi KAP, Ukuran Perusahaan, Audit Report. / This study aims to analyze the effect of solvency, profitability, the reputation of Public Accounting Firms (KAP), and company size on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This research employs a quantitative approach using secondary data obtained from companies' annual reports. The analytical method used is multiple linear regression with the help of Statistical Package for the Social Sciences (SPSS) version 26 software. The results of the study indicate that Solvency has a significant positive effect on Audit Report Lag, while Profitability, KAP Reputation, and Company Size have a significant negative effect on Audit Report Lag. The results of the study provide implications that the higher the level of solvency of the company, the greater the possibility of delays in submitting audit reports. Conversely, good profitability, high reputation of KAP, and large company scale tend to accelerate the audit completion process. These findings reinforce the importance of financial stability, auditor quality, and operational scale in improving the efficiency of corporate financial reporting. Keywords: solvency, profitability, audit reputation, company size, audit report

Actions (login required)

View Item