Analisis Pengaruh Tata Kelola Perusahaan, Karakteristik Auditor dan Perusahaan Terhadap Keterlambatan Laporan Audit di Indonesia

Oktarina, Viza (2020) Analisis Pengaruh Tata Kelola Perusahaan, Karakteristik Auditor dan Perusahaan Terhadap Keterlambatan Laporan Audit di Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini diarahkan untuk membahas apakah tata kelola perusahaan, karakteristik auditor, dan karakteristik perusahaan memberikan efek yang signifikan terhadap keterlambatan laporan audit. Keterlambatan laporan audit mengacu pada perbedaan tanggal akhir tahun laporan keuangan dengan tanggal yang tertera pada laporan auditor independen. Pengukuran tata kelola perusahaan diwakili oleh variabel independen dewan direksi, ukuran dewan direksi, ukuran komite audit, rapat komite audit, dan keahlian komite audit. Variabel yang mewakili pengukuran karakteristik auditor adalah tipe auditor dan opini audit. Variabel kinerja perusahaan, kompleksitas, ukuran perusahaan, profitabilitas, dan solvabilitas dijadikan sebagai perwakilan untuk mengukur faktor karakteristik perusahaan terhadap keterlambatan laporan audit. Teknik pengumpulan data purposive sampling diterapkan dalam proses memperoleh data sampel penelitian dari laporan tahunan emiten yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Perusahaan yang memenuhi kriteria yaitu sebanyak 649 perusahaan setara dengan 1.894 data observasi. Data observasi diolah dengan SPSS versi 22 dan eviews versi 10, kemudian dianalisis dengan menggunakan metode analisis regresi panel. Penelaahan ini berakhir dengan hasil bahwa keterlambatan laporan audit dipengaruhi secara signifikan positif oleh variabel tipe auditor, kompleksitas perusahaan, dan solvabilitas. Variabel opini audit, kinerja perusahaan, dan profitabilitas memberikan efek signifikan negatif, sedangkan sisanya yang tidak mempengaruhi variabel dependen adalah independensi dewan direksi, ukuran dewan direksi, ukuran komite audit, rapat komite audit, keahlian komite audit, dan ukuran perusahaan. ********************************************************************** This study aimed to discuss whether corporate governance, auditor characteristics, and company characteristics have significant effect on the delay of the audit report. Delay in the audit report refers to the difference between the financial year-end date and the date stated on the independent auditor's report. The measurement of corporate governance was represented by the independent variables of the board of directors, the size of the board of directors, the size of the audit committee, audit committee meetings, and the expertise of the audit committee. Variables representing measurements of auditor characteristics are the type of auditor and audit opinion. Variables of company performance, complexity, company size, profitability, and solvency are used as representatives to measure the factors of the company's characteristics on the delay of the audit report. Purposive sampling data collection techniques were applied in the process of obtaining research sample data from annual reports of listed companies listed on the Indonesia Stock Exchange in 2014-2018. Companies met the criteria of 649 companies were equivalent to 1,894 observational data. Observation data were processed with SPSS version 22 and e-views version 10, then analyzed using the panel regression analysis method. This review ends with the result that the delay of the audit report is significantly positively influenced by the auditor type variable, company complexity, and solvency. The audit opinion variable, company performance, and profitability have significant negative effect, while the rests that did not affect the dependent variable were the independence of the board of directors, the board size, audit committee size, audit committee meeting, audit committee expertise, and company size.

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