PENGARUH PERGANTIAN AUDITOR, UKURAN PERUSAHAAN, LABA RUGI DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG PADA SEKTOR INDUSTRI DASAR DAN KIMIA, KONSUMEN DAN ANEKA INDUSTRI DI BEI TAHUN 2017-2020
JUNRI ELIANGSOR SITUMEANG, WILISRA WILFRIDA MARBUN, RISA YUNISA (2021) PENGARUH PERGANTIAN AUDITOR, UKURAN PERUSAHAAN, LABA RUGI DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG PADA SEKTOR INDUSTRI DASAR DAN KIMIA, KONSUMEN DAN ANEKA INDUSTRI DI BEI TAHUN 2017-2020 , SKRIPSI, UNIVERSITAS PRIMA INDONESIA
ABSTRAK
ABSTRAK
PENGARUH PERGANTIAN AUDITOR, UKURAN PERUSAHAAN, LABA RUGI DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG PADA SEKTOR INDUSTRI DASAR DAN KIMIA,BARANG KONSUMSI,DAN ANEKA INDUSTRI TAHUN 2017-2020
JUNRI ELIANGSOR SITUMEANG
Program Studi Akuntansi
Fakultas Ekonomi Universitas Prima Indonesia Email: junri.situmeang09@gmail.com
Sektor Industri Dasar dan Kimia,Barang Konsumsi,dan Aneka Industri merupakan perusahaan-perusahaan yang perkembangannya sangat pesat dan baik. Pembangunan Industri Dasar dan Kimia,Barang Konsumsi,dan Aneka Industri yang pesat dan berkembang dapat mendorong pemasukan negara dan mendukung pertumbuhan perekonomian di Indonesia. Audit report lag adalah rentang waktu penyelesaian pelaksanaan audit laporan keuangan tahunan, diukur berdasarkan lamanya hari yang dibutuhkan untuk memperoleh laporan auditor independent atas audit laporan keuangan tahunan perusahaan.Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif, jenis penelitian ini adalah penelitian deskriptif dan sifat penelitian ini adalah penelitian sebab dan akibat. Metode pengumpulan data yang digunakan adalah dengan menggunakan teknik dokumentasi. Metode analisi data yang digunakan adalah regresi logistik. Populasi adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia Sektor Infrastruktur,Utilitas dan Transportasi yang berjumlah 30 perusahaan. Penentuan sampel dalam penelitian ini dengan cara melihat apakah perusahaan pada populasi melakukan pelaporan laporan keuangan yang telah di audit tepat waktu atau tidak. Hasil pada hipotesis menunjukan bahwa Pergantian Auditor, Ukuran Perusahaan, Laba Rugi dan Solvabilitas secara simultan mau parsial tidak berpengaruh terhadap Audit Report Lag. Kesimpulan penelitian ini adalah secara simultan dan parsial Pergantian Auditor, Ukuran Perusahaan, Laba Rugi dan Solvabilitas tidak berpengaruh secara signifikan terhadap Audit Report Lag pada Sektor Industri Dasar dan Kimia,Barang Konsumsi,dan Aneka Industri Tahun 2017-2020
Kata Kunci: Pergantian Auditor, Ukuran Perusahaan, Laba Rugi, Solvabilitas, Audit Report Lag
EFFECT OF AUDITOR CHANGE, COMPANY SIZE, EARNINGS AND
SOLVENCY WITHOUT REPORT LAG
IN THE BASIC INDUSTRY SECTOR AND CHEMICALS, CONSUMPTION GOODS, MULTIPLE FUNDS
INDUSTRYYEAR2017-2020
JUNRI ELIANGSOR SITUMEANG
Programs Accounting Studies
Faculty of Economics Prima Indonesia University
Email: junri.situmeang09@gmail.com
The Basic Industry and Chemicals, Consumer Goods, and Miscellaneous Industries sectors are companies that are developing very rapidly and well. The rapid and growing development of basic and chemical industries for consumer goods and various industries can boost state revenues and support economic growth in Indonesia. Audit report lag is the time span for completing the annual financial statement audit, measured by the number of days required to obtain an auditorin dependent report on the company's annual financial statement audit. The method used in this research is a quantitative approach, the type of this research is descriptive research and the nature of this research is cause and effect research. The data collection method used is to use documentation techniques. The data analysis method used is logistic regression. The population is all companies listed on the Indonesia Stock Exchange in the Utilities and Transportation Infrastructure Sector, totaling 30 companies. Determination of the sample in this study by looking at whether companies in the population report financial statements that have been audited on time or not. The results on the hypothesis show that auditor turnover, company size, profit and loss and solvency simultaneously have no effect on audit report lag. The conclusion of this study is that simultaneously and partially Auditor Changes, Company Size, Profit and Loss and Solvency have no significant effect on Audit Report Lag in the Basic Industry and Chemical Consumer Goods Sector, and Various Industries in 2017-2020. The population is all companies listed on the Indonesia Stock Exchange in the Utilities and Transportation Infrastructure Sector, totaling 30 companies. Determination of the sample in this study by looking at whether companies in the population report financial statements that have been audited on time or not. The results on the hypothesis show that auditor turnover, company size, profit and loss and solvency simultaneously have no effect on audit report lag. The conclusion of this study is that simultaneously and partially Auditor Changes, Company Size, Profit and Loss and Solvency have no significant effect on Audit Report Lag in the Basic Industry and Chemical Consumer Goods Sector, and Various Industries in 2017-2020.
Keywords: Auditor Change, Company Size, Profit and Loss, Solvency, Audit Report Lag
JURNAL
| KATEGORI JURNAL | Jurnal Nasional |
|---|---|
| TAHUN JURNAL | 2021 |
| VOLUME JURNAL | 3 |
| NOMOR JURNAL | 1 |
| NAMA PENERBIT | Junri Eliangsor Situmeang |
| NOMOR ISSN/ISBN | 2685984X |
| LAMAN PENERBIT (URL) | http://jurnal.unprimdn.ac.id./index.php/JEBIM/issue/view/163 |
| LAMAN ARTIKEL (URL) | http://Jurnal.unprimdn.ac.id./index.php/JEBIM/index |