Pengaruh profitabilitas, solvabilitas, likuiditas dan audit tenure terhadap audit report lag dengan komite sebagai pemoderasi

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Published: Nov 16, 2020
DOI: https://doi.org/10.21067/jem.v16i2.4954
Keywords:
Profitability, Solvability, Liquidity, Audit Tenure, Audit Report Lag, Audit Committee

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Ryan Rich Tampubolon
Fakultas Ekonomi, Universitas Advent Indonesia, Bandung, Indonesia
Valentine Siagian
Fakultas Ekonomi, Universitas Advent Indonesia, Bandung, Indonesia

Abstract

This study aims to examine empirical evidence regarding the effect of profitability, solvency, liquidity, and audit period on the audit report with the audit committee as a moderating variable. This research was conducted by a quantitative method with a descriptive approach. The population in this study are property, real estate, and construction companies listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling method used was the purposive sampling method. The sample in this study was 184 firm year observations. Data analysis used multiple linear regression analysis and moderated regression analysis with interaction test. The results of this study indicate that profitability has a significant negative effect on audit report lag, solvency has a significant negative effect on audit report lag, liquidity has a significant positive effect on audit report lag, and audit tenure has a significant positive effect on audit report lag. The audit committee as a moderating variable strengthens all independent variables on the dependent variable. For further researchers, it is recommended to increase the sample size and expand the object of research by researching sectors that have more companies and also increasing the period of research.

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How to Cite
Tampubolon, R. R., & Siagian, V. (2020). Pengaruh profitabilitas, solvabilitas, likuiditas dan audit tenure terhadap audit report lag dengan komite sebagai pemoderasi. Jurnal Ekonomi Modernisasi, 16(2), 82–95. https://doi.org/10.21067/jem.v16i2.4954
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Vol. 16 No. 2 (2020): Juni
Section
Articles

Authors who submit a manuscript understand that if the manuscript is accepted for publication, the copyright of the article shall be assigned to Jurnal Ekonomi Modernisasi (JEM).

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