Dinara, Kurnia Illa Allodya (2025) Pengaruh Profitabilitas terhadap Audit Report Lag dengan Komite Audit sebagai Variabel Moderasi pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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HASIL TURNITIN UNTAG_Pengaruh Profitabilitas Terhadap Audit Report Lag Dengan Komite Audit Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024.pdf Download (4MB) |
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Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Profitabilitas terhadap Audit Report Lag dengan Komite Audit sebagai variabel moderasi pada perusahaan sub sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 hingga 2024. Latar belakang penelitian ini didorong oleh fenomena keterlambatan pelaporan keuangan yang masih terjadi pada sektor strategis, serta pentingnya ketepatan waktu (timeliness) sebagai sinyal kualitas informasi bagi investor sesuai dengan Teori Sinyal (Signalling Theory). Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder dari laporan keuangan tahunan dan laporan auditor independen. Teknik pengambilan sampel menggunakan metode purposive sampling, yang menghasilkan sampel sebanyak 48 perusahaan dengan total 240 data observasi selama lima tahun pengamatan. Analisis data dilakukan menggunakan teknik Regresi Data Panel dengan model terpilih Random Effect Model (REM) dan uji Moderated Regression Analysis (MRA) menggunakan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa Profitabilitas berpengaruh negatif dan signifikan terhadap Audit Report Lag, yang berarti semakin tinggi profitabilitas perusahaan, semakin singkat durasi penyelesaian auditnya. Sebaliknya, Komite Audit yang diproksikan dengan jumlah anggota tidak berpengaruh signifikan terhadap Audit Report Lag. Selanjutnya, hasil uji MRA membuktikan bahwa Komite Audit tidak mampu memoderasi hubungan antara Profitabilitas dan Audit Report Lag. Temuan ini mengindikasikan bahwa aspek profitabilitas merupakan dorongan utama bagi manajemen untuk mempercepat pelaporan, sementara efektivitas Komite Audit dalam mempercepat proses audit kemungkinan lebih dipengaruhi oleh aspek kualitatif daripada sekadar jumlah anggota.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Audit Report Lag, Profitabilitas, Komite Audit, Teori Sinyal, Makanan dan Minuman. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200095 Kurnia Illa Allodya Dinara |
| Date Deposited: | 13 Jul 2026 04:48 |
| Last Modified: | 13 Jul 2026 04:48 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44382 |
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