@mastersthesis{eprints70706,
           month = {Maret},
           title = {ANALISIS KOMPREHENSIF AUDIT REPORT LAG PERUSAHAAN
 SELAMA PENDEMI COVID-19 
(Studi Komparatif per Sektor Industri)
},
          school = {UNIVERSITAS LAMPUNG},
          author = {. INDRIYANI},
            year = {2023},
             url = {http://digilib.unila.ac.id/70706/},
        abstract = {
Penelitian ini dilatarbelakangi oleh: (1) adanya inkonsistensi hasil penelitian
sebelumnya yang menunjukkan bahwa faktor-faktor yang mempengaruhi audit
report lag ada yang signifikan dan tidak signifikan; (2) untuk menguji kembali
hasil pengujian tersebut pada era Covid-19, karena tidak semua peusahaan
terdampak terkait adanya pandemi Covid-19; (3) studi komprehensif ini ditujukan
untuk memotret perilaku audit report lag berdasarkan sektor pada masa pandemi
Covid-19. Populasi dalam penelitian ini yaitu perusahaan per sektor yang terdaftar
di Bursa Efek periode 2020-2021. Berdasarkan hasil uji hipotesis dari kelima
variabel independen bahwa terdapat tiga variabel yang mendukung hipotesis yaitu
variabel profitabilitas, ukuran perusahaan, dan opini audit, sedangkan dua variabel
yaitu leverage dan rangkap jabatan dewan direksi tidak terdukung. Berdasarkan
hasil pengujian tambahan pada uji per sektor industri, menunjukkan hasil yang
berbeda-beda berdasarkan karakteristik industri masing- masing. 

Kata Kunci :  Audit Report Lag, Profitabilitas, Ukuran Perusahaan, 
Leverage, Opini Audit, dan Rangkap Jabatan Direksi.
. 



 

The background of this research is: (1) there are inconsistencies in the results of
previous studies which show that there are significant and insignificant factors
affecting audit report lag; (2) to retest the test results in the Covid-19 era, because
not all companies were affected due to the Covid-19 pandemic; (3) This
comprehensive study is aimed at photographing audit report lag behavior by
sector during the Covid-19 pandemic. The population in this study are companies
per sector that are listed on the Stock Exchange for the 2020-2021 period. Based
on the results of the hypothesis testing of the five independent variables that there
are three variables that support the hypothesis, namely the variable profitability,
company size, and audit opinion, while the two variables, namely leverage and
multiple positions on the board of directors, are not supported. Based on the
results of additional tests on tests per industrial sector, the results show different
results based on the characteristics of each industry.  

Keywords: Audit Report Lag, Profitability , Company Size , Leverage, Audit 
Opinion, and Multiples Position Directors .
 }
}