PENGARUH REPUTASI KAP, OPINI AUDIT, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG DIMODERASI OLEH ADOPSI TEKNOLOGI INFORMASI: Studi pada Bursa Efek Tiga Negara: Indonesia, Malaysia, dan Australia

    Dilla Fadillatun Nisa, - and Agus Widarsono, - and Mimin Widaningsih, - (2025) PENGARUH REPUTASI KAP, OPINI AUDIT, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG DIMODERASI OLEH ADOPSI TEKNOLOGI INFORMASI: Studi pada Bursa Efek Tiga Negara: Indonesia, Malaysia, dan Australia. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat memengaruhi audit report lag seperti reputasi KAP, opini audit, dan audit tenure dengan dimoderasi oleh adopsi teknologi informasi. Populasi pada penelitian ini adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia, Bursa Malaysia dan Australian Securities Exchange selama periode 2021-2023. Terdapat 99 perusahaan yang dipilih menjadi sampel menggunakan metode purposive sampling. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder. Alat yang digunakan untuk perhitungan serta pengolahan adalah Eviews 13. Model regresi yang digunakan dalam penelitian ini adalah regresi data panel. Hasil penelitian ini mengungkapkan bahwa: (1) Reputasi KAP berpengaruh negatif terhadap audit report lag, (2) opini audit tidak berpengaruh negatif terhadap audit report lag, (3) audit tenure tidak berpengaruh negatif terhadap audit report lag, (4) adopsi teknologi informasi tidak memoderasi pengaruh reputasi KAP terhadap audit report lag, (5) adopsi teknologi informasi tidak memoderasi pengaruh opini audit terhadap audit report lag, (6) adopsi teknologi informasi tidak memoderasi pengaruh audit tenure terhadap audit report lag.

    This study aims to determine the factors that can influence audit report lag, such as KAP reputation, audit opinion, and audit tenure, which are moderated by adopting information technology. The population in this study included financial sector companies listed on the Indonesia Stock Exchange, Bursa Malaysia, and the Australian Securities Exchange during the period 2021-2023. Ninety-nine companies were selected as samples using the purposive sampling method. The research method used is a quantitative method with secondary data. The tool used for calculation and processing is Eviews 13. The regression model used in this study is panel data regression. The results of this study reveal that: (1) KAP reputation has a negative effect on audit report lag, (2) audit opinion does not have a negative effect on audit report lag, (3) audit tenure does not have a negative effect on audit report lag, (4) adoption of information technology cannot moderate the effect of KAP reputation on audit report lag, (5) adoption of information technology cannot moderate the effect of audit opinion on audit report lag, (6) adoption of information technology cannot moderate the effect of audit tenure on audit report lag.

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    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?view_op=list_works&hl=en&user=P6QAFaYAAAAJ ID SINTA Dosen Pembimbing: Agus Widarsono: 5993330 Mimin Widaningsih: 6140348
    Uncontrolled Keywords: Audit report lag, reputasi KAP, opini audit, audit tenure, adopsi teknologi informasi. Audit report lag, KAP reputation, audit opinion, audit tenure, adoption of information technology.
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    H Social Sciences > HG Finance
    H Social Sciences > HJ Public Finance
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Dilla Fadillatun Nisa
    Date Deposited: 02 May 2025 02:17
    Last Modified: 02 May 2025 02:17
    URI: http://repository.upi.edu/id/eprint/132833

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