DETERMINAN AUDIT REPORT LAG PADA PERUSAHAAN CONSUMER CYCLICALS DI BURSA EFEK INDONESIA TAHUN 2022-2023

Dita Anggia Lailatul Fitri, Rizdina Azmiyanti

Abstract


ABSTRAK

Meningkatnya jumlah perusahaan yang mengalami audit report lag disetiap tahunnya dan Standar Audit (SA) 701 terkait key audit matters yang diterapkan di Indonesia pada 1 Januari 2022 mendorong untuk diteliti lebih lanjut. Penelitian ini dilakukan untuk mengetahui apakah key audit matters, opini audit, audit fee, dan reputasi Kantor Akuntan Publik (KAP) berkontribusi pada audit report lag. Laporan tahunan dan laporan auditan digunakan sebagai sumber penelitian utama. Perusahaan di sektor consumer cyclicals yang tercatat di Bursa Efek Indonesia tahun 2022-2023 menjadi populasi penelitian. Sampel penelitian diperoleh sebesar 75 perusahaan berdasarkan metode purposive sampling dan menghasilkan 150 data yang diolah. Pendekatan Partial Least Square Structural Equation Modelling (PLS-SEM) digunakan dalam penelitian ini, yang memberikan hasil bahwa key audit matters dan reputasi KAP tidak memengaruhi audit report lag, sedangkan opini audit dan audit fee dapat memengaruhi audit report lag. Penelitian ini secara teoritis dapat memperkaya literatur akademik terkait aspek apa saja yang memengaruhi audit report lag dan secara praktis memberikan wawasan bagi auditor dan regulator untuk mengevaluasi kembali atas peran key audit matters dalam laporan auditan.

Kata kunci: Audit Report Lag, Key Audit Matters, Opini Audit, Audit Fee, Reputasi KAP.

ABSTRAK

The increasing number of companies that experience audit report lag every year and Auditing Standard 701 related to key audit matters implemented in Indonesia on January 1, 2022 encourage further research. This study was conducted to determine whether key audit matters, audit opinion, audit fees, and reputation of the public accounting firm contribute to audit report lag. Annual reports and audited reports are used as the main research sources. Companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange in 2022-2023 became the research population. The research sample was obtained as many as 75 companies based on the purposive sampling method and resulted in 150 processed data. The Partial Least Square Structural Equation Modeling (PLS-SEM) approach is used in this study, which provides results that key audit matters and reputation of the public accounting firm do not affect audit report lag, while audit opinion and audit fees can affect audit report lag. Theoretically, this study can enrich the academic literature regarding what aspects affect audit report lag and practically provide insight for auditors and regulators to re-evaluate the role of key audit matters in audited reports.

Keywords: Audit Report Lag, Key Audit Matters, Audit Opinion, Audit Fee, Reputation of the Public Accounting Firm


Keywords


Audit Report Lag, Key Audit Matters, Opini Audit, Audit Fee, Reputasi KAP

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DOI: http://dx.doi.org/10.35906/jurakun.v11i2.2370

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