Articlediamond2023

Pengaruh Tingkat Debt Covenant terhadap Audit Delay dengan Profitabilitas sebagai Variabel Moderasi

Bryan Malfin Nugraha Putra · Pupung Purnamasari · Mey Maemunah

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

Abstract. This study aims to determine the level of Debt Covenant on Audit Delay with Profitability as a moderating variable. The sample used in this study as many as 26 mining companies listed on the Indonesia Stock Exchange (IDX) with ranges 2018-2021 observat ions so the total observations in this study were 104 observations.The data for this study used secondary data with a purposive sampling technique obtained from financial reports through the official website (www.idx.co.id). Analysis of hypothesis testing data using simple linear regression analysis and regression moderation analysis with statistical tools SPSS version 25. The results of this study indicate that debt covenants have an effect on audit delay and also this research proves that profitability is able to moderate in this reduces the effect of debt agreement levels on audit delay. For the benefit of future research, it is recommended to include elements of intervention variables and added setting time ranges. Abstrak. Dalam penelitian ini bertujuan untuk mengetahui tingkat Debt Covenant terhadap Audit Delay dengan Profitabilitas sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini sebanyak 26 perusahaan tambang yang terdaftar di Bursa Efek Indonesia (BEI) dengan rentang pengamatan 2018-2021 sehingga total observasi dalam penelitian ini sebanyak 104 observasi. Data penelitian ini menggunakan data sekunder dengan teknik purposive sampling diperoleh dari laporan keuangan melalui situs resmi (www.idx.co.id). Data anaIisis pengujian hipotesis menggunakan analisis regresi linear sederhana dan analisis regresi moderasi dengan alat statistik SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa debt covenant berpengaruh terhadap audit delay dan juga penelitian ini membuktikan bahwa profitabilitas mampu memoderasi dalam hal ini menekan pengaruh tingkat debt covenant terhadap audit delay. Untuk kepentingan penelitian selanjutnya, disarankan untuk memasukkan unsur variabel intervening dan menambahkan rentang waktu pengamatan.

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References

2021Analisis Laporan Keuangan 2020Pengaruh Ukuran Perusahaan, Opini Audit, Umur Perusahaan, Profitabilitas dan Solvabilitas Terhadap Audit Delay 2013PENGARUH PROFITABILITAS, LEVERAGE, KOMPLEKSITAS OPERASI, REPUTASI KAP DAN KOMITE AUDIT PADA AUDIT DELAY

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