Faktor Yang Mempengaruhi Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Properties & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2020)

Abstract

Based on existing regulations, go public companies are required to publish audited financial reports. However, in practice there are still many companies that are late in reporting their reports due to the lengthy audit process. This study aims to examine accounting profit, solvency, company size, and auditor opinion on audit report lag in properties and real estate companies that have been listed on the Indonesia Stock Exchange (IDX) with an observation period of 2019 - 2020. The sample was taken using purposive sampling with the results final 54 sample firms. The analysis technique used is multiple linear regression which previously carried out the classical assumption test, then processed with the help of SPSS version 26 software. The results showed that accounting earnings and auditor's opinion had an effect on audit report lag. Meanwhile, solvency and firm size have no effect.

Berdasarkan regulasi yang ada, perusahaan go public wajib untuk mempublikasi laporan keuangan auditan. Namun, dalam praktiknya masih banyak perusahaan yang terlambat dalam melaporkan laporannya akibat lamanya proses audit. Penelitian ini bertujuan untuk menguji laba akuntansi, solvabilitas, ukuran perusahaan, dan opini auditor terhadap audit report lag pada perusahaan properties dan real estate yang sudah terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan 2019 – 2020. Sample diambil menggunakan purposive sampling dengan hasil akhir 54 perusahaan sampel. Teknik analisis yang digunakan yaitu regresi linear berganda yang sebelumnya dilakukan uji asumsi klasik, kemudian diolah dengan bantuan software SPSS versi 26. Hasil penelitian menunjukkan bahwa laba akuntansi dan opini auditor berpengaruh terhadap audit report lag. Sedangkan, solvabilitas dan ukuran perusahaan tidak berpengaruh.