Pengaruh Profitabilitas, Ukuran Perusahaan dan Audit Fee terhadap Audit Report Lag dengan Good Corporate Governance sebagai Variabel Moderasi

Nuraeni, Dita Ayu (2026) Pengaruh Profitabilitas, Ukuran Perusahaan dan Audit Fee terhadap Audit Report Lag dengan Good Corporate Governance sebagai Variabel Moderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

	Text HALAMAN DEPAN.pdf Download (1MB)
	Text BAB I.pdf Restricted to Registered users only Download (670kB) | Request a copy
	Text BAB II.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text BAB III.pdf Restricted to Registered users only Download (916kB) | Request a copy
	Text BAB IV.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text BAB V.pdf Restricted to Registered users only Download (523kB) | Request a copy
	Text DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (535kB) | Request a copy

Abstract

Objective : This study aims to examine and analyze the effects of Profitability, Firm Size, and Audit Fees on Audit Report Lag, with Good Corporate Governance serving as a moderating variable. Design/methodology/approach : This study employs a quantitative research approach. The sample consists of 25 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The hypotheses were tested using multiple regression analysis with eviews 12 software. Findings : The results indicate that Profitability has a positive and statistically significant effect on Audit Report Lag. Firm Size has a negative and statistically significant effect on Audit Report Lag. Audit Fees also have a negative and statistically significant effect on Audit Report Lag. Meanwhile, Good Corporate Governance has a positive but statistically insignificant effect on Audit Report Lag. Furthermore, Good Corporate Governance strengthens the positive relationship between Profitability on Audit Report Lag. However, it does not strengthen the negative relationships between Firm Size and Audit Fees on Audit Report Lag. Originality/value : This study contributes to the literature on audit report lag by examining the roles of profitability, firm size, audit fees, and good corporate governance in property and real estate companies listed on the Indonesia Stock Exchange. In addition, this study extends prior research by incorporating good corporate governance as a moderating variable.

Actions (login required)

View Item