Pengaruh Profitabilita, Ukuran Perusahaan, Dan Audit Tenure Terhadap Audit Report Lag Dengan Spesialisasi Industri Auditor Eksternal Sebagai Variabel Moderating

ABSTRAK
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN AUDIT
TENURE TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI
INDUSTRI AUDITOR EKSTERNAL SEBAGAI
VARIABEL MODERATING
Perusahaan go publik diwajibkan untuk melaporkan laporan keuangannya
secara tepat waktu. Pada kenyataannya ada perusahaan yang patuh dan ada juga
perusahaan yang terlambat menyampaikan laporan keuangannya. Adanya
perbedaan lamanya waktu penyampaian laporan keuangan ini bisa disebabkan
oleh beberapa faktor, misalnya profitabilitas, ukuran perusahaan, audit tenure dan
spesialisasi industri auditor eksternal. Permasalahan dalam penelitian ini adalah
bagaimana profitabilitas, ukuran perusahaan, dan audit tenure mempengaruhi
audit report lag, dan bagaimana interaksi spesialisasi industri auditor eksternal
dengan profitabilitas, ukuran perusahaan, dan audit tenure mempengaruhi audit
report lag. Sedangkan tujuan penelitian ini untuk mengetahui pengaruh
profitabilitas, ukuran perusahaan, dan audit tenure terhadap audit report lag
dengan spesialisasi industri auditor eksternal sebagai variabel moderating.
Populasi dalam penelitian ini adalah sektor manufaktur yang terdaftar di
Bursa Efek Indonesia selama periode 2012-2014, yaitu sebanyak 142 perusahaan.
Sampel ditentukan dengan teknik purposive sampling dengan tujuan untuk
mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan.

Adapun sampel dalam penelitian ini ada 53 perusahaan. Variabel dalam penelitian
ini ada 3 yaitu variabel bebas, variabel moderating dan variabel terikat. Variabel
bebas meliputi profitabilitas, ukuran perusahaan, dan audit tenure. Variabel
moderating yaitu spesialisasi industri auditor eksternal, sedangkan variabel terikat
yaitu audit report lag. Penelitian ini menganalisis dengan regresi berganda.
Berdasarkan hasil penelitian diketahui bahwa profitabilitas berpengaruh negatif
terhadap audit report lag, sedangkan ukuran perusahaan dan audit tenure tidak
berpengaruh terhadap audit report lag, spesialisasi industri auditor eksternal
mampu memoderasi hubungan antara profitabilitas dengan audit report lag,
sedangkan spesialisasi industri auditor eksternal tidak mampu memoderasi
hubungan ukuran perusahaan, dan audit tenure dengan audit report lag.
Kata Kunci : profitabilitas, ukuran perusahaan, audit tenure, spesialisasi industri
auditor, audit report lag.

3
Universitas Sumatera Utara

ABSTRACT
AFFECT PROFITABILITY, COMPANY SIZE, AND AUDIT
TENURE TOWARD AUDIT REPORT LAG WITH INDUSTRY

SPECIALIZATION EXTERNAL AUDITORS AS MODERATING
VARIABLE
Public companies are required to report their financial statements on time. In
fact there are companies who are obedient and there are also companies that are
late in submitting their financial statements. The difference of the length of time
of submission of financial statements can be caused by several factors, such as
profitability, company size, audit tenure and industry specialization external
auditors. The problem in this research is how the profitability, company size, and
audit tenure affect the audit report lag, and how the interaction the industry
specialization external auditors with profitability, company size, and audit tenure
affect audit report lag. While the purpose of this study to determine the effect of
profitability, firm size and audit tenure toward the audit report audit lag with the
industry specialization external auditor as moderating variable.
The population in this study is the manufacturing sector that are listed in the
Bursa Efek Indonesia during the period 2012-2014, as many as 142 companies.
The sample is determined by purposive sampling technique in order to obtain a
representative sample in accordance with the specified criteria. The sample in this
study there are 53 companies. The variables in this study there are three, namely
the independent variable, moderating variable and the dependent variable. The
independent variables include profitability, company size, and audit tenure.

Moderating variable is industry specialization external auditor, while the
dependent variable is audit report lag. This study analyzes the multiple regression.
Based on the research results revealed that profitability negatively affect audit
report lag, while the size of the company and audit tenure does not affect the audit
report lag, industry specialization external auditors were able to moderate the
relationship between profitability and audit report lag, while industry
specialization external auditors was not able to moderate size relationship
companies,
and
audit
tenure
with
audit
report
lag.
Keywords: profitability, company
specialization, audit report lag.

size,

tenure

audit,

auditor

industry

4
Universitas Sumatera Utara