Analisis Determinan Audit Report Lag pada Perusahaan Perbankan di Indonesia
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Abstract
This study aims to examine the effect of company size, profitability, and audit committee characteristics as indicated by audit committee size, independent audit committee, and the frequency of audit committee meetings on audit report lag in Indonesian Banking Companies in 2017 – 2021. The research method used was quantitative research using multiple linear regression. The sampling technique used was purposive sampling, with a total sample of 210. The results showed that company size has a negative effect on audit report lag, profitability has no effect on audit report lag, audit committee size has no effect on audit report lag, independent audit committee has no effect on audit report lag, and the frequency of audit committee meeting has a negative effect on audit report lag. Based on this research, it is known that there are still many banking companies that issue audited financial statements not on a timely basis. This research is expected to contribute to the importance of completing audited financial statements in a timely manner so that the information is relevant for decision-making.
Keywords: company size, profitability, audit committee, audit report lag, banking
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, dan karakteristik komite audit yang ditunjukkan dengan ukuran komite audit, komite audit independen, dan frekuensi kehadiran rapat komite audit terhadap audit report lag pada perusahaan perbankan di Indonesia tahun 2017-2021. Metode penelitian yang digunakan yaitu penelitian kuantitatif menggunakan regresi linear berganda. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah total sampel sebanyak 210. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap audit report lag, profitabilitas tidak berpengaruh terhadap audit report lag, ukuran komite audit tidak berpengaruh terhadap audit report lag, komite audit independen tidak berpengaruh terhadap audit report lag, dan frekuensi kehadiran rapat komite audit berpengaruh negatif terhadap audit report lag. Berdasarkan penelitian ini, diketahui bahwa masih terdapat banyak perusahaan perbankan yang menerbitkan laporan keuangan secara tidak tepat waktu. Penelitian ini diharapkan dapat memberikan kontribusi terkait pentingnya penyelesaian laporan keuangan auditan secara tepat waktu supaya dapat menjadi informasi yang relevan dalam pengambilan keputusan.
Kata kunci: ukuran perusahaan, profitabilitas, komite audit, audit report lag, perbankan
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References
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