Pengaruh Profitabilitas, Ukuran Perusahaan, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay dengan Financial distress sebagai Variabel Moderasi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar tahun 2020 sampai dengan 2023 di Bursa Efek Indonesia

Duha, Elvastima Rosmaribeth (2024) Pengaruh Profitabilitas, Ukuran Perusahaan, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay dengan Financial distress sebagai Variabel Moderasi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar tahun 2020 sampai dengan 2023 di Bursa Efek Indonesia. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan menganalisis pengaruh profitabilitas, ukuran perusahaan, serta ukuran kantor akuntan publik terhadap audit delay, melalui financial distress menjadi variabel moderasi. Populasi yang dipakai pada penelitian ini yaitu perusahaan manufaktur di sektor barang konsumsi yang terdaftar pada Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2023. Metode penelitian yang dipakai adalah kuantitatif melalui pendekatan dokumentasi dan pustaka. Pemilihan sampel diadakan melalui teknik purposive sampling, serta jumlah sampel yang dipakai sebanyak 140 observasi dari 35 perusahaan dalam periode 4 tahun. Analisis data diselenggarakan memakai regresi linear, yang mencakup uji statistik deskriptif, uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas, serta autokorelasi), analisis regresi moderasi (MRA), serta uji hipotesis (uji t parsial, uji F simultan), dan uji koefisien determinasi dengan bantuan SPSS 26. Hasil penelitian memaparkan jika profitabilitas berdampak buruk signifikan terhadap audit delay, ukuran perusahaan tidak berdampak terhadap audit delay, ukuran kantor akuntan publik berdampak negatif yang signifikan terhadap audit delay, dan financial distress menjadi variabel moderasi dapat memperlemah pengaruh profitabilitas terhadap audit delay. Sementara itu, financial distress tidak bisa memperkuat maupun memperlemah pengaruh ukuran perusahaan serta ukuran kantor akuntan publik terhadap audit delay. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik, Audit delay, Financial Distress. / This study uses financial distress as a moderating variable to examine how audit time is impacted by profitability, firm size, and public accounting firm size. The study's population comprises consumer products manufacturing enterprises that are listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. With a documentation and literature approach, a quantitative research methodology is used. Purposive sampling was employed for the sample selection process, and the overall sample used includes 140 observations from 35 companies during a 4-year period. Descriptive statistical tests, the traditional assumption tests (autocorrelation, heteroscedasticity, multicollinearity, and normality), moderation regression analysis (MRA), hypothesis testing (partial t-test, simultaneous F-test), and the coefficient of determination test using SPSS 26 were all used in the data analysis process, which was carried out using linear regression. The study's findings indicate that audit delay is significantly impacted negatively by profitability, that firm size has no effect on audit delay, that the size of the public accounting firm has a significant negative impact on audit delay, and that the moderating variable of financial distress reduces the impact of profitability on audit delay. Meanwhile, financial distress does not strengthen or weaken the effect of firm size and public accounting firm size on audit delay. Key Words: Profitability, Company Size, Public Accounting Firm Size, Audit delay, Financial Distress.

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