ABSTRACT

Siti Aulia Nur Rahmah, (2021) Factors Affecting Audit Report Lag (Empirical Study of Infrastructure, Utility and Transportation Companies listed on the Indonesia Stock Exchange in the Period 2016 - 2019).

Promotor: Dr. Wahyudin Nor, SE, M.Si, Ak, CA, CSRA

This study aims to examine and analyze the effect of audit tenure, corporate governance as proxied by an independent commissioner board, institutional ownership and managerial ownership, financial distress and audit capacity stress on audit report lag. The independent variables used in this study are audit tenure, independent board of commissioners, institutional ownership, managerial ownership, financial distress and audit capacity stress, while the dependent variable used in this study is audit report lag.

            The population of this study are infrastructure, utility and transportation companies who listed on the Indonesia Stock Exchange in the Period 2016-2019. The sample was selected using a purposive sampling method and obtained a sample of 21 infrastructure, utility and transportation companies based on certain criteria. The analysis technique used in this study multiple regression analysis through the SPSS version 25 program.

            The results of this research indicate that audit tenure, institutional ownership and financial distress does significantly influence the audit report lag, while the independent board of commissioners, managerial ownership and audit capacity stress does not significantly influence the audit report lag.

Keywords: Audit Report Lag, Audit Tenure, Corporate Governance, Independent Commissioner Board, Institutional Ownership, Managerial Ownership, Financial Distress, Audit Capacity Stress

ABSTRAKSI

Siti Aulia Nur Rahmah, (2021)  Faktor - faktor yang Mempengaruhi Audit Report Lag (Studi Empiris pada Perusahaan Infrastruktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia Tahun 2016 - 2019).

Pembimbing: Dr. Wahyudin Nor, SE, M.Si, Ak,CA, CSRA

            Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh audit tenure, corporate governance yang diproksikan dengan dewan komisaris independen, kepemilikan institusional dan kepemilikan manajerial, financial distress dan audit capacity stress terhadap audit report lag. Variabel independen yang digunakan pada penelitian ini adalah audit tenure, dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, financial distress dan audit capacity stress sedangkan variabel dependen yang digunakan pada penelitian ini adalah audit report lag.

            Populasi pada penelitian ini adalah perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia Tahun 2016 - 2019. Sampel dipilih menggunakan metode purposive sampling dan memperoleh sampel sebanyak 21 perusahaan infrastruktur, utilitas dan transportasi berdasarkan kriteria tertentu. Teknik analisis dalam penelitian ini menggunakan analisis regresi berganda melalui program SPSS versi 25.

Hasil penelitian mengindikasikan bahwa audit tenure, kepemilikan institusional dan financial distress berpengaruh terhadap audit report lag, sedangkan dewan komisaris independen, kepemilikan manajerial dan audit capacity stress tidak berpengaruh terhadap audit report lag.

Kata Kunci: Audit Report Lag, Audit Tenure, Corporate Governance, Dewan Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, Financial Distress, Audit Capacity Stress