PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, DAN TATA KELOLA PERUSAHAAN TERHADAP AUDIT REPORT LAG

Naufal Muhammad Harits, . (2026) PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, DAN TATA KELOLA PERUSAHAAN TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study quantitatively investigated the empirical influence of Audit Quality, Financial Distress, and Good Corporate Governance (GCG) on Audit Report Lag (ARL) in industrial sector companies listed on the Indonesia Stock Exchange (IDX) spanning the 2022–2024 period. Utilizing secondary data from company reports and applying Purposive Sampling, the research analyzed a total of 123 observations. Hypothesis testing was conducted using Multiple Linear Regression Analysis via STATA v.17 at a 10% significance level. The findings reveal that: (1) Audit Quality has a negative but insignificant effect on ARL, suggesting that auditor efficiency is often balanced by complex client circumstances. (2) Financial Distress shows a negative and significant effect on ARL, supporting Agency Theory that financial pressure drives management to expedite reporting. (3) GCG also demonstrates a negative and significant effect on ARL, confirming that robust internal monitoring effectively shortens the audit process. Overall, Financial Distress and GCG are the most dominant factors in determining audit reporting speed within the industrial sector.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112058] [Pembimbing: Nabillah Farras Luthfi] [Ketua Penguji: Retnasari] [Penguji 1: Ranti Nugraheni]
Uncontrolled Keywords: Audit Report Lag, Audit Quality, Financial Distress, Corporate Governance, Industrial Sectors
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: NAUFAL MUHAMMAD HARITS
Date Deposited: 04 May 2026 03:30
Last Modified: 04 May 2026 03:30
URI: http://repository.upnvj.ac.id/id/eprint/41672

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