Determinan Audit Report Lag - Edy Susanto; Ummu Kalsum; Kirana Ikhtiari; Muslim Muslim (Program Pascasarjana STIE Amkop Makassar, 2021)
Abstrak Penelitian ini lebih fokus pada Audit Report Lag (ARL) menggunakan profitabilitas, ukuran KAP, Good Corporate Governance dan ukuran perusahaan pada sektor perbankan karena pada indikator finansial sektor perbankan berbeda dengan indikator finansial perusahaan manufaktur, yaitu pada sektor jasa khususnya perusahaan perbankan menggunakan metode RGEC. Indikator keuangan perbankan yang sebelumnya menggunakan metode rasio CAMELS (Capital, Asset Quality, Management, Earnings power, Liquidity, dan Sensitivityto Market risk) yang diganti ke metode RGEC (Risk Profile, Good Corporate Governance, Earnings dan Capital), hal inilah dasar bagi peneliti untuk melakukan penelitian menggunakan indikator keuangan perbankan terbaru yaitu metode RGEC yang menjadi kebaharuan dalam penelitian ini. Penelitian ini menggunakan pendekatan kuantitaif serta pengumpulan data melalui dokumentasi, Sampel penelitian yaitu perusahaan perbankan khusunya yang terdaftar dalam indeks infobank15 BEI. Hasil penelitian menunjukkan bahwa Risk Profile dan Good Corporate Governance tidak berpengaruh signifikan terhadapARL sedangkan Earnings dan Capital berpengaruh signifikan terhadap ARL. Kata Kunci: Audit, LDR, RGEC, ROA, CAR Abstract This study focuses more on Audit Report Lag (ARL) using profitability, KAP size, Good Corporate Governance, and company size in the banking sector because the financial indicators of the banking sector are different from the financial indicators of manufacturing companies, namely in the service sector, especially banking companies using the RGEC method. Banking financial indicators that previously used the CAMELS ratio method (Capital, Asset Quality, Management, Earnings power, Liquidity, and Sensitivity to Market risk) were replaced with the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital); this is the basis for researchers to conduct research using the latest banking financial indicators, namely the RGEC method which is the novelty in this research. This study uses a quantitative approach and data collection through documentation. The research sample is banking companies, especially those listed on the IDX infobank15 index. The results showed that the Risk Profile and Good Corporate Governance had no significant effect on ARL while Earnings and Capital had a significant effect on ARL. Keywords: Audit, LDR, RGEC, ROA, CAR.