Pengaruh Profitabilitas, Komite Audit dan Leverage Terhadap Audit Report Lag Dimoderasi oleh Ukuran Perusahaan

Abstract

This research aims to examine the effect of profitability, audit committee and leverage on audit report lag in Properties & Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange for the period 2020 - 2022. The sample for this research consists of 25 companies using a purposive sampling method. The method used in this research is a quantitative research method. The research data used in this research uses secondary data, namely data taken through intermediaries or other parties who have previously collected the data. Data were processed using SPSS software version 22,00. The analysis technique used is multiple linear regression analysis. The results of the analysis show that the profitability variable (ROA) (X1) has a positive effect on audit report lag (Y), while the audit committee (X2) and leverage (X3) do not have a significant effect on audit report lag (Y), and company size (X4) is able to moderate the relationship between the leverage (X3) variable and audit report lag (Y), while company size (X4) is not able to moderate the relationship between profitability (X1) and audit committee (X2) variables on audit report lag (Y). From the calculation results, the R Square (R2) value is 0.278 or 27.8%. This shows that the magnitude of the influence of the variables ROA, audit committee, leverage and company size on audit report lag is 27.8%, while the remainder (100% - 27.8%) = 72.2% is influenced by other factors not examined. in this research.