Perbandingan Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Food and Beverage & Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Abstract. This study aimed to analyze the effect of profitability, leverage and firm size on audit report lag in food and beverage property and real estate sector which are listed in Indonesia Stock Exchange in the period 2013 – 2017. Profitability measured by return on asset ratio, leverage measur...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Indonesia University of Education
2019-12-01
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| Series: | Jurnal Riset Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://ejournal.upi.edu/index.php/JRAK/article/view/17804 |
| _version_ | 1818933928921137152 |
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| author | Rilla Gantino Herlina Apri Susanti |
| author_facet | Rilla Gantino Herlina Apri Susanti |
| author_sort | Rilla Gantino |
| collection | DOAJ |
| description | Abstract. This study aimed to analyze the effect of profitability, leverage and firm size on audit report lag in food and beverage property and real estate sector which are listed in Indonesia Stock Exchange in the period 2013 – 2017. Profitability measured by return on asset ratio, leverage measured by debt to equity ratio, firm size measured by total assets and audit report lag measured by the time between a company's fiscal year-end and the date of the auditor's report. This study used is secondary data from the financial statements and annual reports. Data analysis method used is multiple linear regression analysis. The results show for food and beverage sector, profitability does have significant effect on audit report lag, leverage and firm size does not have significant effect on audit report lag. On property and real estate sector, profitability and firm size does have significant effect on audit report lag and leverage does not have significant effect on audit report lag. Simultaneously both show the same result, the independent variabel (ROA, DER , and Firm Size) significant effect on dependent variable (audit report lag).
Keywords. Audit Report Lag; Firm Size; Profitability; Leverage.
Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap audit report lag pada perusahaan food and beverage property and real estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Profitabilitas diukur dengan return on asset ratio, leverage diukur dari debt to equity ratio, ukuran perusahaan diukur oleh total aset dan audit report lag diukur dari jumlah hari dari tanggal penutupan tahun buku sampai diterbitkannya laporan audit. Jenis data adalah data sekunder yang bersumber dari laporan keuangan dan laporan tahunan. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian hipotesis untuk perusahaan food and beverage, profitabilitas berpengaruh signifikan terhadap audit report lag, leverage dan ukuran perusahaan berpengaruh tidak signifikan terhadap audit report lag. Sementara itu perusahaan property and real estate, profitabilitas dan ukuran perusahaan berpengaruh signifikan terhadap audit report lag dan leverage tidak berpengaruh signifikan terhadap audit report lag . Secara simultan di kedua sub sektor memiliki hasil yang sama yaitu variabel independen (ROA, DER dan ukuran perusahaan) berpengaruh signifikan terhadap variabel dependen (audit report lag). |
| first_indexed | 2024-12-20T04:56:11Z |
| format | Article |
| id | doaj.art-36fe3242d6a14bc3bffa351953a5d364 |
| institution | Directory Open Access Journal |
| issn | 2338-1507 2541-061X |
| language | Indonesian |
| last_indexed | 2024-12-20T04:56:11Z |
| publishDate | 2019-12-01 |
| publisher | Indonesia University of Education |
| record_format | Article |
| series | Jurnal Riset Akuntansi dan Keuangan |
| spelling | doaj.art-36fe3242d6a14bc3bffa351953a5d3642022-12-21T19:52:43ZindIndonesia University of EducationJurnal Riset Akuntansi dan Keuangan2338-15072541-061X2019-12-017360161810.17509/jrak.v7i3.1780411530Perbandingan Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Food and Beverage & Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI)Rilla Gantino0Herlina Apri SusantiEsa Unggul UniversityAbstract. This study aimed to analyze the effect of profitability, leverage and firm size on audit report lag in food and beverage property and real estate sector which are listed in Indonesia Stock Exchange in the period 2013 – 2017. Profitability measured by return on asset ratio, leverage measured by debt to equity ratio, firm size measured by total assets and audit report lag measured by the time between a company's fiscal year-end and the date of the auditor's report. This study used is secondary data from the financial statements and annual reports. Data analysis method used is multiple linear regression analysis. The results show for food and beverage sector, profitability does have significant effect on audit report lag, leverage and firm size does not have significant effect on audit report lag. On property and real estate sector, profitability and firm size does have significant effect on audit report lag and leverage does not have significant effect on audit report lag. Simultaneously both show the same result, the independent variabel (ROA, DER , and Firm Size) significant effect on dependent variable (audit report lag). Keywords. Audit Report Lag; Firm Size; Profitability; Leverage. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap audit report lag pada perusahaan food and beverage property and real estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Profitabilitas diukur dengan return on asset ratio, leverage diukur dari debt to equity ratio, ukuran perusahaan diukur oleh total aset dan audit report lag diukur dari jumlah hari dari tanggal penutupan tahun buku sampai diterbitkannya laporan audit. Jenis data adalah data sekunder yang bersumber dari laporan keuangan dan laporan tahunan. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian hipotesis untuk perusahaan food and beverage, profitabilitas berpengaruh signifikan terhadap audit report lag, leverage dan ukuran perusahaan berpengaruh tidak signifikan terhadap audit report lag. Sementara itu perusahaan property and real estate, profitabilitas dan ukuran perusahaan berpengaruh signifikan terhadap audit report lag dan leverage tidak berpengaruh signifikan terhadap audit report lag . Secara simultan di kedua sub sektor memiliki hasil yang sama yaitu variabel independen (ROA, DER dan ukuran perusahaan) berpengaruh signifikan terhadap variabel dependen (audit report lag).https://ejournal.upi.edu/index.php/JRAK/article/view/17804audit report lagleverageprofitabilitasukuran perusahaan. |
| spellingShingle | Rilla Gantino Herlina Apri Susanti Perbandingan Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Food and Beverage & Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Jurnal Riset Akuntansi dan Keuangan audit report lag leverage profitabilitas ukuran perusahaan. |
| title | Perbandingan Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Food and Beverage & Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) |
| title_full | Perbandingan Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Food and Beverage & Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) |
| title_fullStr | Perbandingan Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Food and Beverage & Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) |
| title_full_unstemmed | Perbandingan Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Food and Beverage & Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) |
| title_short | Perbandingan Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Food and Beverage & Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) |
| title_sort | perbandingan pengaruh profitabilitas leverage dan ukuran perusahaan terhadap audit report lag pada perusahaan food and beverage property and real estate yang terdaftar di bursa efek indonesia bei |
| topic | audit report lag leverage profitabilitas ukuran perusahaan. |
| url | https://ejournal.upi.edu/index.php/JRAK/article/view/17804 |
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