Pengaruh solvabilitas, opini audit, ukuran perusahaan, dan earning volatility terhadap audit report lag dengan key audit matter sebagai variabel moderasi
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Sekar Mayangsari
Kata Kunci : Audit Report Lag, Solvency, Audit Opinion, Company size, Earnings Volatility, Key Audit Matt
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TS_MAK_123012201034_Halaman-Judul.pdf | ||
| 2. | 2026_TS_MAK_123012201034_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2026_TS_MAK_123012201034_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TS_MAK_123012201034_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | ||
| 5. | 2026_TS_MAK_123012201034_Lembar-Pengesahan.pdf | ||
| 6. | 2026_TS_MAK_123012201034_Pernyataan-Orisinalitas.pdf | ||
| 7. | 2026_TS_MAK_123012201034_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | ||
| 8. | 2026_TS_MAK_123012201034_Bab-1.pdf | 20 | |
| 9. | 2026_TS_MAK_123012201034_Bab-2.pdf | 67 |
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| 10. | 2026_TS_MAK_123012201034_Bab-3.pdf | 17 |
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| 11. | 2026_TS_MAK_123012201034_Bab-4.pdf | 24 |
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| 12. | 2026_TS_MAK_123012201034_Bab-5.pdf | ||
| 13. | 2026_TS_MAK_123012201034_Daftar-Pustaka.pdf | ||
| 14. | 2026_TS_MAK_123012201034_Lampiran.pdf | 33 |
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P Penelitian ini bertujuan untuk menganalisis pengaruh solvabilitas, opini audit, ukuran perusahaan, dan earning volatility terhadap audit report lag dengan key audit matter (kam) sebagai variabel moderasi pada perusahaan sektor consumer non- cyclicals yang terdaftar di bursa efek indonesia periode 2022–2024. audit report lag merupakan selang waktu antara tanggal penutupan tahun buku dengan tanggal diterbitkannya laporan auditor independen yang mencerminkan ketepatan waktu penyelesaian proses audit. penelitian ini didasarkan pada agency theory dan compliance theory yang menjelaskan bahwa karakteristik perusahaan serta kompleksitas audit dapat memengaruhi lamanya penyelesaian audit. penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. sampel penelitian ditentukan menggunakan metode purposive sampling. analisis data dilakukan menggunakan moderated regression analysis (mra) untuk menguji pengaruh langsung variabel independen terhadap audit report lag serta peran moderasi key audit matter. hasil penelitian menunjukkan bahwa solvabilitas, ukuran perusahaan, dan earning volatility tidak berpengaruh signifikan terhadap audit report lag. sebaliknya, opini audit berpengaruh negatif dan signifikan terhadap audit report lag. hasil pengujian moderasi menunjukkan bahwa key audit matter tidak mampu memoderasi pengaruh solvabilitas dan earning volatility terhadap audit report lag. namun, key audit matter mampu memoderasi pengaruh opini audit dan ukuran perusahaan terhadap audit report lag. temuan ini menunjukkan bahwa kompleksitas audit yang tercermin melalui pengungkapan key audit matter berperan dalam memperkuat hubungan antara opini audit dan ukuran perusahaan terhadap lamanya penyelesaian audit. penelitian ini diharapkan dapat memberikan kontribusi terhadap pengembangan literatur di bidang auditing, khususnya mengenai faktor-faktor yang memengaruhi audit report lag dengan mempertimbangkan peran key audit matter sebagai variabel moderasi. selain itu, hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi perusahaan, auditor, investor, dan regulator dalam meningkatkan ketepatan waktu penyampaian laporan keuangan auditan.
T This study aims to examine the effect of solvency, audit opinion, company size, and earnings volatility on audit report lag, with key audit matter (kam) serving as a moderating variable in consumer non-cyclicals companies listed on the indonesia stock exchange during the 2022–2024 period. audit report lag refers to the time interval between the fiscal year-end and the date of the independent auditor\\\'s report, reflecting the timeliness of the audit completion process. this study is based on agency theory and compliance theory, which explain that corporate characteristics and audit complexity may influence the length of audit completion. this research employs a quantitative approach using secondary data obtained from companies\\\' annual reports and financial statements. the research sample was selected using a purposive sampling method. data were analyzed using moderated regression analysis (mra) to examine both the direct effects of the independent variables on audit report lag and the moderating role of key audit matter. the results indicate that solvency, company size, and earnings volatility do not have a significant effect on audit report lag. in contrast, audit opinion has a significant negative effect on audit report lag. the moderation analysis reveals that key audit matter does not moderate the relationship between solvency and audit report lag, nor the relationship between earnings volatility and audit report lag. however, key audit matter moderates the relationship between audit opinion and audit report lag as well as the relationship between company size and audit report lag. these findings suggest that audit complexity, as reflected by the disclosure of key audit matters, plays an important role in strengthening the influence of audit opinion and company size on the duration of the audit process. this study contributes to the auditing literature by providing empirical evidence on the determinants of audit report lag while incorporating the moderating role of key audit matter. the findings are expected to provide useful insights for companies, auditors, investors, and regulators in improving the timeliness of audited financial reporting.