Audit Tenure, Laba Akuntansi, Komite Audit dan Ukuran KAP dalam Mempengaruhi Audit Report Lag Perusahaan Pertambangan di Indonesia - Lilianti, Emma; Arifin, Mohammad Aryo; Putra, Andri Eko; Mafra, Nisa’Ulul (Jurnal Media Wahana Ekonomika, 2024)
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Audit Tenure, Laba Akuntansi, Komite Audit dan Ukuran KAP dalam mempengaruhi Audit Report Lag Perusahaan Pertambangan. Data www.Stocbish diperoleh perusahaan pertambangan di Bursa Efek Indonesia berjumlah 62 emiten, dengan sampel terpilih 38 emiten menggunakan purposive sampling kriterianya adalah emiten yang pernah melakukan audit report lag periode pengamatan 2018 s.d 2022. Model analisis menggunakan regresi berganda untuk menguji pengaruh langsung variabel bebas terhadap variabel terikat, melalui tahapan pengujian asumsi klasik yaitu uji normalitas, uji autokorelasi, uji multikolinearitas dan uji heterokedastisitas. Hasil pengujian hipotesis t menunjukkan secara parsial audit tenure tidak berpengaruh terhadap audit report lag, sedangkan laba akuntansi, komite audit dan ukuran KAP berpengaruh terhadap audit report lag. Secara simultan audit tenure, laba akuntansi, komite audit dan ukuran KAP. Signifikansi terhadap audit report lag. Laba akuntansi merupakan dominan faktor dalam mempengaruhi audit report lag. Kata Kunci: Audit Tenure,Acoounting Profit, Audit Committee Size of KAP,Audit Report Lag. ABSTRACT Digital marketing plays a crucial role for SMEs in enhancing business competitiveness in the digital era. However, the adoption of digital marketing among SMEs still faces various challenges. This research aims to explore in-depth the factors hindering the adoption of digital marketing in SMEs in the city of Palu. A qualitative approach with an instrumental case study design is used. The sample was selected using a purposive sampling technique involving 30 respondents who are SME owners/managers. Data collection was carried out through in-depth interviews and observations. Data analysis employed thematic analysis techniques. The research findings reveal five main themes of hindering factors, namely: limited skilled human resources, lack of information technology infrastructure, minimal marketing budget, less adaptive organizational culture, and lack of government regulation and policy support. Efforts to enhance human resource capacity, improve technology infrastructure, access funding, change organizational culture, and provide government policy support are needed to overcome these obstacles. This research contributes to a deeper understanding of the challenges of digital marketing adoption among SMEs in the city of Palu and offers recommendations for enhancing the utilization of digital marketing potential in improving SME competitiveness. Keywords : Audit Tenure,Acoounting Profit, Audit Committee Size of KAP,Audit Report Lag.