Pengaruh Penghasilan Komprehensif Lain & Laba yang Diatribusikan ke Pemilik Terhadap Audit Report Lag

Beby Hilda  Agustin; Marhaendra Kusuma

doi:10.32534/jpk.v11i4.6323

Authors

Beby Hilda Agustin Fakultas Ekonomi, Universitas Islam Kadiri
Marhaendra Kusuma Fakultas Ekonomi, Universitas Islam Kadiri

DOI:

https://doi.org/10.32534/jpk.v11i4.6323

Abstract

Laporan keuangan isinya tambah banyak dengan dimasukkannya Others Comprehensive Income (OCI) dan Profit Attributable to Owners (PAO). Perlu bukti empiris untuk menguji apakah tambahan informasi tersebut berdampak pada waktu penyelesaian audit. Tujuan penelitian ini adalah menguji pengaruh OCI & Profit Attributable to Owners (PAO) terhadap Audit Report Lag (ARL). Data penelitian ini adalah laporan tahunan perusahaan semua sektor terdaftar BEI periode 2020-2023 dengan sampel 452 dan data obervasi 1.742. Teknik analisis data dengan Moderation Regression Analysis. Hasil penelitian menunjukkan bahwa OCI berpengaruh positif terhadap ARL, kebijakan reklasifikasi memperlemah pengaruh OCI terhadap ARL, PAO berpengaruh positif terhadap ARL dan keberadaan NCI memperlemah pengaruh PAO terhadap ARL. Kompleksitas dan karakteristik OCI dan PAO, membuat auditor memerlukan tambahan prosedur audit untuk meminimalisir risiko, sehingga memerlukan waktu lebih lama dalam menyelesaikan laporan audit. Originalitas penelitian ini adalah pengujian moderasi reklasifikasi dalam pengaruh OCI terhadap ARL, PAO terhadap ARL, dan moderasi NCI dalam pengaruh PAO terhadap ARL.

Keywords:

Laba Komprehensif Lainnya, Laba Yang Dapat Diatribusikan Kepada Pemilik, Kepentingan Non Pengendali, Nilai Wajar, Keterlambatan Laporan Audit

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