ABSTRAK

Pengaruh Opini Auditor, Reputasi Auditor, Ukuran Perusahaan, dan Ukuran

Komite Audit terhadap Audit report lag

Faiq Akbar Kawlanov

5200111113

Penelitian ini bertujuan untuk menguji secara empiris pengaruh opini auditor, reputasi
auditor, ukuran perusahaan, dan ukuran komite audit terhadap audit report lag.
Penelitian ini menggunakan data sekunder dengan jumlah sampel sebanyak 204.
Teknik pengambilan sampel menggunakan metode purposive sampling.
Pengumpulan data diperoleh dari perusahaan sektor infrastruktur, utilitas, dan
transportasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Analisis
yang digunakan dalam penelitian dilakukan dengan bantuan Statistical Package for
Social Sciences (SPSS) 25. Analisis data yang digunakan adalah pengujian statistik
deskriptif dan asumsi klasik. Asumsi klasik meliputi uji normalitas, uji
multikolinieritas, dan uji heteroskedastisitas. Kemudian koefisien determinan dan uji
hipotesis. Uji hipotesis dilakukan dengan analisis regresi linier berganda, uji
signifikan simultan (uji F), dan uji signifikan parsial (uji t). Hasil penelitian ini
menunjukkan variabel opini auditor berpengaruh negatif terhadap audit report lag.
Hal ini menunjukkan opini wajar tanpa pengecualian lebih mempersingkat audit
report lag dibandingkan dengan opini selain wajar tanpa pengecualian. Variabel
reputasi auditor tidak berpengaruh terhadap audit report lag. Hal ini menunjukkan
auditor yang bekerja di KAP berafiliasi big four maupun non big four tidak
memengaruhi jangka panjang audit report lag. Variabel ukuran perusahaan
berpengaruh negatif terhadap audit report lag. Hal ini menunjukkan semakin besar
ukuran perusahaan maka akan semakin pendek audit report lag. Variabel ukuran
komite audit tidak berpengaruh terhadap audit report lag. Hal ini menunjukkan
sedikit banyaknya komite audit yang ada di dalam perusahaann tidak memengaruhi
rentang waktu audit report lag.

Kata kunci: Opini auditor, reputasi auditor, ukuran perusahaan, ukuran komite audit,
audit report lag.
 ABSTRACT

The Effect of Auditor Opinion, Auditor Reputation, Company Size, and Audit
Committee Size on Audit report lag

Faiq Akbar Kawlanov

5200111113

This study aims to empirically examine the effect of auditor opinion, auditor
reputation, company size, and audit committee size on audit report lag. This study
uses secondary data with a total sample size of 204. The sampling technique used
purposive sampling method. Data collection was obtained from infrastructure, utility
and transportation sector companies listed on the Indonesia Stock Exchange (IDX) in
2018-2022. The analysis used in the study was carried out with the help of the
Statistical Package for Social Sciences (SPSS) 25. The data analysis used is
descriptive statistical testing and classical assumptions. Classic assumptions include
normality test, multicollinearity test, and heteroscedasticity test. Then the coefficient
of determination and hypothesis testing. Hypothesis testing is done with multiple
linear regression analysis, simultaneous significant test (F test), and partial
significant test (t test). The results of this study indicate that the auditor opinion
variable has a negative effect on audit report lag. This shows that an unqualified
opinion shortens the audit report lag more than an opinion other than unqualified.
The auditor reputation variable has no effect on audit report lag. This shows that
auditors who work at KAP affiliated with big four or non big four do not affect the
length of the audit report lag. The company size variable has a negative effect on
audit report lag. This shows that the larger the size of the company, the shorter the
audit report lag. The audit committee size variable has no effect on audit report lag.
This shows that the number of audit committees in the company does not affect the
time span of the audit report lag.

Keywords: Auditor opinion, auditor reputation, company size, audit committee size,
audit report lag.