Analisis Faktor-Faktor Penentu Audit Report Lag
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, solvabilitas, dan kompleksitas operasional terhadap audit report lag pada entitas sektor consumer non-cyclicals yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2023-2025. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder. Pengujian data dilakukan dengan analisis regresi linear berganda setelah melalui uji asumsi klasik, dengan bantuan perangkat lunak SPSS versi 29. Sampel dipilih menggunakan metode purposive sampling, sehingga diperoleh 132 observasi. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, dan kompleksitas operasional berpengaruh negatif dan signifikan terhadap audit report lag. Hasil tersebut mengindikasikan bahwa entitas dengan profitabilitas yang lebih tinggi, likuiditas yang lebih baik, dan kompleksitas operasional yang lebih tinggi cenderung memiliki audit report lag yang lebih pendek. Sebaliknya, solvabilitas tidak berpengaruh signifikan terhadap audit report lag. Temuan penelitian ini memberikan bukti yang memperkaya pemahaman mengenai faktor-faktor yang memengaruhi audit report lag.
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