Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh autokorelasi laba, volatilitas laba dan kompleksitas perusahaan terhadap audit report lag serta bagaimana peran kualitas audit dalam memoderasi hubungan autokorelasi laba, volatilitas laba dan kompleksitas perusahaan terhadap audit report lag. Sampel dalam penelitian ini adalah perusahaan sektor real estate & property yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2022. Teknik pemilihan sampel dilakukan dengan metode simple random sampling menggunakan rumus skovin yang berjumlah 38 perusahaan dengan total 152 observasi. Sumber data dalam penelitian ini menggunakan data sekunder yaitu laporan tahunan perusahaan yang di akses pada situs resmi Bursa Efek Indonesia dan situs resmi masing-masing perusahaan. Sedangkan teknik pengumpulan data penelitian dilakukan dengan teknik dokumentasi. Penelitian ini menggunakan analisis Structural Equation Model- Partial Least Square (SEM-PLS) dengan WarpPLS versi 8.0. Hasil penelitian yang diperoleh dari pengolahan data menunjukkan bahwa volatilitas laba dan kompleksitas perusahaan berpengaruh secara positif terhadap audit report lag, namun autokorelasi laba tidak berpengaruh terhadap audit report lag. Selanjutnya, kualitas audit memoderasi hubungan autokorelasi laba, volatilitas laba dan kompleksitas perusahaan terhadap audit report lag.

This study aims to examine the effect of earnings autocorrelation, earnings volatility and company complexity on audit report lag and how the role of audit quality in moderating the relationship between earnings autocorrelation, earnings volatility and company complexity on audit report lag. Sample in this research is a real estate & property sector company that is listed on the Indonesia Stock Exchange in 2019-2022. The sample selection technique was carried out using the simple random sampling method sampling method using the Skovin formula which amounted to 38 companies with a total of 152 observations. The data source in this study uses secondary data, namely the company's annual report which is accessed on the official website of the Indonesia Stock Exchange and the official website of each company. While the research data collection technique data collection techniques were carried out using documentation techniques. This study uses Structural Equation Model- Partial Least Square (SEM-PLS) analysis with WarpPLS version 8.0. The results obtained from data processing show that earnings volatility and company complexity have a positive effect on audit report lag, but earnings autocorrelation has no effect on audit report lag. Furthermore, audit quality moderates the relationship between earnings autocorrelation, earnings volatility and complexity. Earnings autocorrelation, earnings volatility and company complexity on audit report lag.