Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Audit Report Lag pada Perusahaan Sektor Telekomunikasi Periode 2021-2023
DOI:
https://doi.org/10.54259/akua.v3i4.2879Keywords:
Profitability, Firm Size, Audit Report LagAbstract
This research aims to analyze the effect of profitability and company size on audit report lag in telecommunication sector companies for the 2021-2023 period. Researchers used the annual financial statements obtained through the Indonesia Stock Exchange (IDX) during the period concerned in this study. The research method used is quantitative research. Telecommunication sector companies are the object of this research. Researchers conducted several tests in data analysis which included classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study state that variable X1 (Profitability) has a significant effect on variable Y (audit report lag) with a significance value of 0.042 (p <0.05). In addition, variable X2 (company size) also has an influence on variable Y (audit report lag) with a significance value of 0.047 (p < 0.05). And simultaneously, the two X variables affect the audit report lag with a significance value of 0.059. However, this simultaneous effect is not fully convincing at the conventional sig level (5%). This finding indicates that both profitability and company size are important factors that make the length of the audit process (audit report lag) in the telecommunications sector during the study period.
Downloads
References
D. T. Patiku and E. M. Sambo, “Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Audit Report Lag di Bursa Efek Indonesia,” Assets J. Ekon. Manajemen, dan Akunt., vol. 5, no. 1, pp. 44–55, 2015.
Y. Ginanjar, M. W. Rahmayani, and W. Riyadi, “Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia,” J. Kaji. Akunt., vol. 3, no. 2, p. 210, 2019, doi: 10.33603/jka.v3i2.2628.
C. Pahlevi and V. Anwar, Kinerja Keuangan dalam Pendekatan Modal Intelektual Kapital dan Struktur Modal. Tangerang Selatan: Pascal Books, 2021. [Online]. Available: https://books.google.co.id/books?id=Q6aBEAAAQBAJ&pg=PA60&dq=profitabilitas+return+on+asset&hl=id&newbks=1&newbks_redir=0&sa=X&ved=2ahUKEwigoL-K9IWHAxWV2TgGHc6pBHk4HhDoAXoECAQQAg#v=onepage&q=profitabilitas return on asset&f=true
F. Saputra, M. Muchlish, and E. Bastian, “Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Report Lag Dengan Reputasi Kap Sebagai Variabel Moderasi,” J. Locus Penelit. dan Pengabdi., vol. 3, no. 1, pp. 67–78, 2024, doi: 10.58344/locus.v3i1.2421.
A. Tribowo et al., “Pengaruh Perputaran Modal Kerja dan Fixed Asset Turnover terhadap Net Profit Margin pada Perusahaan Sektor Semen,” vol. 3, no. 2, pp. 73–85, 2024, doi: 10.54259/akua.v3i2.2550.
P. Sirait, Analisis Laporan Keuangan. Yogyakarta: EKUILIBRIA, 2017.
S. P. Silalahi and H. Malau, “Pengaruh Profitabilitas dan Komite Audit terhadap Audit Report Lag pada Perusahaan Sub Sektor Property dan Real Estate (2017-2018),” J. Ilm. Univ. Batanghari Jambi, vol. 20, no. 2, p. 388, 2020, doi: 10.33087/jiubj.v20i2.918.
N. M. Sunarsih, I. A. B. Munidewi, and N. K. M. Masdiari, “Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Audit, Opini Audit, Komite Audit Terhadap Audit Report Lag,” KRISNA Kumpul. Ris. Akunt., vol. 13, no. 1, pp. 1–13, 2021, doi: 10.22225/kr.13.1.2021.1-13.
S. D. Agustina and J. Jaeni, “Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag,” Owner, vol. 6, no. 1, pp. 648–657, 2022, doi: 10.33395/owner.v6i1.623.
S. Siyoto, Dasar Metodologi Penelitian. Yogyakarta: Literasi Media Publishing, 2015. [Online]. Available: https://books.google.co.id/books?id=QPhFDwAAQBAJ&printsec=frontcover&dq=metode+penelitian&hl=id&newbks=1&newbks_redir=0&sa=X&ved=2ahUKEwjHzYGS2cmGAxX59zgGHRqDAGYQ6AF6BAgCEAI#v=onepage&q=metode penelitian&f=true
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Rinjani Novitasari, Fitri Nabila, Kasmanto Miharja

This work is licensed under a Creative Commons Attribution 4.0 International License.
Hak cipta pada setiap artikel adalah milik penulis.
Penulis mengakui bahwa AKUA (Jurnal Akuntansi dan Keuangan) sebagai publisher yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif dari naskah yang telah terbit di jurnal ini kedalam versi yang lain, seperti: dikirim ke respository institusi penulis, publikasi kedalam buku, dan lain-lain. Dengan mengakui bahwa naskah telah terbit pertama kali pada AKUA (Jurnal Akuntansi dan Keuangan).