PENGARUH ROA, LEVERAGE, ARUS KAS DAN OPINI AUDIT TERHADAP LAMANYA TERBIT LAPORAN KUANGAN PERUSAHAAN YANG TERDAFTAR DI LQ 45 PERIODE 2017-2020

Aritonang, Dyonal Lamhot (2026) PENGARUH ROA, LEVERAGE, ARUS KAS DAN OPINI AUDIT TERHADAP LAMANYA TERBIT LAPORAN KUANGAN PERUSAHAAN YANG TERDAFTAR DI LQ 45 PERIODE 2017-2020. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Menyampaikan laporan keuangan secara tepat waktu adalah merupakan aspek krusial bagi investor dan regulator untuk pengambilan keputusan ekonomi. Meskipun Otoritas Jasa Keuangan (OJK) telah menetapkan sanksi tegas, gejala terlambatnya mempublikasi laporan keuangan (audit delay) masih kerap terjadi. Riset ini dimaksudkan guna memahami dan menganalisis dampak dari Return on Assets (ROA), leverage, arus kas, dan opini audit, baik secara secara tersendiri ataupun bersamaan, terhadap lamanya terbit laporan keuangan. Riset ini dilakukan dengan menggunakan metode kuantitatif deskriptif. Populasi dalam riset ini adalah semua korporasi yang teregristrasi di indeks LQ 45 di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dilakukan secara purposive sampling, guna memperoleh sampel perusahaan yang terdaftar di LQ 45 secara berturut-turut selama periode 2017–2020. Analisis data dilakukan dengan memakai metode analisis regresi linear berganda. Dari riset yang dilakukan ini hasilnya memperlihatkan bahwa secara bersamaan ROA, leverage, arus kas, dan opini audit memberikan dampak yang kuat pada lamanya terbit laporan keuangan. Secara parsial, ROA berpengaruh negatif signifikan, artinya semakin tinggi laba maka semakin pendek audit delay. Leverage berpengaruh positif signifikan, di mana tingkat utang yang tinggi memperpanjang proses audit. Sementara itu, arus kas dan opini audit tidak menunjukkan pengaruh signifikan terhadap lamanya terbit laporan keuangan. Penelitian ini berimplikasi bagi manajemen untuk meningkatkan kinerja keuangan dan membantu auditor dalam mengoptimalkan perencanaan audit demi efisiensi waktu./For investors and regulators to make informed economic decisions, timely submission of financial reports is essential. The practice of late financial report publication (also known as audit delay) persists despite the Financial Services Authority's (OJK) stringent punishments. The purpose of this study is to ascertain and evaluate the partial and simultaneous effects of Return on Assets (ROA), leverage, cash flow, and audit opinion on the time needed to produce financial reports. Descriptive quantitative research methodology is employed. All companies listed on the Indonesia Stock Exchange's (IDX) LQ 45 index included the study's population. Purposive sampling was utilized in the sampling process, yielding a sample of businesses that were listed on the LQ 45 successively between 2017 and 2020. Multiple linear regression analysis was used to examine the data. The results show that simultaneously, ROA, leverage, cash flow, and audit opinion significantly influence the time required to publish financial reports. Partially, ROA has a significant negative effect, meaning that higher profits lead to shorter audit delays. Leverage has a significant positive effect, where high debt levels prolong the audit process. Meanwhile, cash flow and audit opinion did not significantly influence the time to issue financial statements. This research has implications for management in improving financial performance and assisting auditors in optimizing audit planning for time efficiency.

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