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Filename:
SKRIPSI_10.60.0138_Silvia_Novita_Susia_Pengaruh_Penerapan_IFRS,Jenis_Industri,Rugi,Anak_Perusahaan,Ukuran_ KAP,Ukuran_.docx
Date: 2017-03-13 22:27 UTC
Results of plagiarism analysis from 2017-03-14 06:30 UTC 4042 matches from 100 sources, of which 52 are online sources.
PlagLevel: 4.6%/35.4%
[0] (178 matches, 1.8%/12.2%) from documents.mx/documents/7211409046pdf.html
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[3] (66 matches, 0.4%/4.9%) from library.binus.ac.id/eColls/eJournal/34_AK_Gatot Soepriyanto.pdf
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[8] (63 matches, 0.6%/3.8%) from jurnal.unpand.ac.id/index.php/AKS/article/download/325/321 [9] (65 matches, 0.3%/3.6%) from ojs.unud.ac.id/index.php/Akuntansi/article/download/19823/13968
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[12] (57 matches, 0.2%/3.1%) from your PlagScan document "Erawati_Fit...sional_Audit.docx" dated 2017-02-06 [13] (37 matches, 0.2%/3.1%) from documents.tips/documents/up-liestyadocx.html
[14] (34 matches, 0.6%/3.1%) from kikimartha25.blogspot.com/2011/07/laporan-audit-manajemen-letter-dan.html [15] (55 matches, 0.2%/3.0%) from your PlagScan document "Skripsi_11....onal_Auditor.docx" dated 2017-02-07 [16] (54 matches, 0.1%/2.9%) from jp.feb.unsoed.ac.id/index.php/sca-1/article/viewFile/721/754
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[24] (55 matches, 0.2%/2.6%) from your PlagScan document "Handayani_1...alitas_Laba,.docx" dated 2017-03-07 (+ 1 documents with identical matches)
[26] (54 matches, 0.5%/2.7%) from your PlagScan document "11.60.0064 ririn ismaya.docx" dated 2016-10-26 [27] (34 matches, 0.3%/2.7%) from repository.usu.ac.id/bitstream/123456789/64577/4/Chapter II.pdf
[28] (54 matches, 0.5%/2.7%) from your PlagScan document "Ismaya_Riri..._dan_Dividen.docx" dated 2016-10-28 [29] (50 matches, 0.3%/2.5%) from e-journal.uajy.ac.id/6113/1/jurnal.pdf
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[36] (27 matches, 0.7%/2.5%) from https://alengwee.files.wordpress.com/2011/10/sa-seksi-508.pdf
[37] (43 matches, 0.5%/2.3%) from your PlagScan document "Skripsi_11....p_efisiensi_.docx" dated 2017-02-07 [38] (49 matches, 0.2%/2.3%) from ejournal-s1.undip.ac.id/index.php/accounting/article/download/9578/9301 [39] (38 matches, 0.6%/2.3%) from your PlagScan document "11.60.0182 ...Dwitayanti_11.pdf" dated 2016-10-11 (+ 1 documents with identical matches)
[41] (40 matches, 0.5%/2.2%) from your PlagScan document "SKRIPSI_116...IAN_KEUANGAN_.doc" dated 2017-02-08 [42] (27 matches, 0.4%/2.3%) from https://dwiermayanti.wordpress.com/2010/03/10/audit-keuangan-2/
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[44] (46 matches, 0.2%/2.1%) from your PlagScan document "SKRIPSI_086...ce_Terhadap_N.doc" dated 2017-03-06 [45] (42 matches, 0.1%/2.2%) from your PlagScan document "11.30.0060 ...kelvianto 100.pdf" dated 2016-10-04 [46] (26 matches, 1.5%/2.2%) from www.sampoerna.com/id_id/investor_informa...pelaksanaan kerja komite audit.pdf [47] (44 matches, 0.3%/2.0%) from your PlagScan document "SKRIPSI_11....RGANTIAN_KANT.doc" dated 2017-02-02 [48] (36 matches, 0.6%/2.1%) from docplayer.info/29580884-Accounting-analysis-journal.html
[49] (39 matches, 0.2%/2.0%) from documents.tips/documents/ipi1741021.html
[50] (26 matches, 0.1%/2.2%) from capitaselecta.blogspot.com/2009/07/rangkuman-audit-bab-1-6.html [51] (42 matches, 0.2%/2.0%) from ojs.unud.ac.id/index.php/Akuntansi/article/download/9157/7785
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[56] (24 matches, 0.5%/2.0%) from zarmiakuntan.blogspot.com/2015/04/langkah-langkah-audit_41.html
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[64] (40 matches, 0.2%/1.9%) from https://www.coursehero.com/file/12912639/3/
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[68] (22 matches, 1.3%/1.9%) from www.gt-tires.com/indonesia/images/infoatt201652632632956.pdf
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[71] (38 matches, 0.1%/1.7%) from dokumen.tips/documents/faktor-faktor-yan...t-lag-pada-perushaan-consumer-goods.html [72] (38 matches, 0.3%/1.7%) from your PlagScan document "SKRIPSI_11....MUAN_KOMITE_A.doc" dated 2017-03-05 [73] (33 matches, 0.4%/1.9%) from your PlagScan document "SKRIPSI_11....en_Laba,_Pro.docx" dated 2016-11-10 [74] (21 matches, 0.2%/1.9%) from lidya-charming.blogspot.com/2010/09/standar-auditing-spap.html
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[84] (20 matches, 0.3%/1.8%) from abiemanjoe.blogspot.com/2009/07/tanggung-jawab-auditor.html [85] (38 matches, 0.1%/1.6%) from your PlagScan document "12.60.0104 Stefani.pdf" dated 2016-10-05
[86] (35 matches, 0.2%/1.6%) from your PlagScan document "SKRIPSI_11....EMUAN_KOMITE_.doc" dated 2017-03-02 (+ 1 documents with identical matches)
[88] (31 matches, 0.5%/1.8%) from your PlagScan document "SKRIPSI_11...._Laba,_Propo.docx" dated 2016-11-04 [89] (29 matches, 0.0%1.7%) from https://datakata.files.wordpress.com/2015/01/naskah_03_150b-kom-e-asia3.doc [90] (19 matches, 0.2%/1.7%) from https://id.wikipedia.org/wiki/Standar_auditing
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SKRIPSI
Pengaruh Penerapan Wajib IFRS, Jenis Industri, Rugi, Anak Perusahaan,
Ukuran KAP, Ukuran Perusahaan, Opini Audit, dan Ukuran Komite
AuditTerhadap Audit Report Lag (ARL)
(Studi empiris pada perusahaan yang terdaftar di BEI periode tahun 2009
-2013)
Diajukan untuk memenuhi syarat guna mencapai gelar Sarjana Akuntansi di Fakultas Ekonomi dan Bisnis
Universitas Katolik Soegijapranata Semarang
Silvia Novita Susianto 10.60.0138
Fakultas Ekonomi dan Bisnis
Universitas Katolik Soegijapranata
Semarang
v
MOTTO DAN PERSEMBAHAN
“Life is simple. Working on what was become yours and God working on what was to become part of”
“Jawab Yesus: “Bukankah sudah Kukatakan kepadamu: Jikalau engkau percaya engkau akan melihat kemuliaan Allah?” (Yoh 11:40)
“Berdoalah, Tuhan mampu melakukan sesuatu dalam satu detik yang hanya dapat kita lakukan dalam seumur hidup”
Skripsi ini kupersembahkan untuk:
Tuhan Yesus yang selalu memberikan jalan terbaik dan selalu turut campur tangan
Papaku di atas sana
Mama, Emak, Ipo, Koko Anton, Cici Desi dan, Cici Christine tercinta My Lovely, Hendry Setiawan, SE
vi
KATA PENGANTAR
Puji syukur kepada Tuhan Yang Maha Kuasa, penulis ucapkan karena skripsi dengan judul “Pengaruh Penerapan Wajib IFRS, Jenis Industri, Rugi, Anak
Perusahaan, Ukuran KAP, Ukuran Perusahaan, Opini Audit, dan Ukuran Komite Audit Terhadap Audit Report Lag (ARL)” telah dapat penulis selesaikan. Skripsi ini disusun untuk memenuhi syarat guna memperoleh gelar Sarjana Ekonomi pada Fakultas Ekonomi dan Bisnis Unika Soegijapranata Semarang.
Selesainya skripsi ini peneliti akui tidak terlepas dari bantuan beberapa pihak. Untuk itu peneliti mengucapkan terima kasih kepada:
1. Tuhan Yesus yang selalu memberikan jalan terbaik sehingga skripsi ini dapat penulis selesaikan dengan baik, tentunya dengan campur tanganNya.
2. Dekan Fakultas Ekonomi dan Bisnis atas izinnya kepada penulis untuk menggunakan fasilitas yang ada di Fakultas Ekonomi dan Bisnis.
3. Ketua Jurusan Akuntansi atas dorongan dan dukungannya kepada penulis agar cepat menyelesaikan studi.
4. Dr. Sansaloni Butar Butar, SE., M.Si., Akt selaku Dosen Pembimbing yang selalu meluangkan waktu untuk berdiskusi dan membimbing penulis.
5. Bapak Dr. Oct. Digdo Hartomo, SE., M.Si.,Akt. Dan Ibu Stefani Lily Indarto, SE., MM., Akt selaku Dosen Pembimbing yang selalu meluangkan waktu untuk membantu penulis dalam menyelesaikan skripsi ini.
vii
7. Mama tercinta yang selalu mendukung, sabar, dan selalu mendoakan agar karya ini dapat penulis selesaikan dengan baik.
8. Emak Dji Kioe, Ipo Eng, Koko Anton, Cici Desi dan, Cici Christine yang selalu mendukung dan membantu aku sejak awal pembuatan skripsi hingga selesai.
9. My Lovely, Hendry Setiawan yang selalu mendukung dan membantu selama proses pembuatan skripsi, serta sabar menanti hingga skripsi ini selesai. 10. Keluarga dan teman-teman yang tidak bisa saya sebutkan satu per satu, yang
selalu memberi supportdan tak pernah habis memberi semangat bahkan di saat penulis hampir down.
11. Seluruh dosen dan staf Fakultas Ekonomi dan Bisnis atas ilmu dan bantuan yang telah diberikan.
12. Semua pihak yang terlibat dalam penyusunan skripsi ini yang tidak dapat penulis sebutkan satu per satu.
Penulis menyadari bahwa penyusunan skripsi ini masih jauh dari kesempurnaan. Oleh karena itu, penulis mengharapkan saran dan kritik yang membangun demi penulisan yang lebih baik di masa mendatang.Semoga skripsi ini dapat memberikan manfaat bagi semua pihak yang berkepentingan.
Semarang, 19 Juli 2017 Peneliti
viii
DAFTAR ISI
Halaman Judul ... i
Halaman Persetujuan ... ii
Halaman Pengesahan ... iii
Surat Pernyataan Keaslian Skripsi ... iv
Halaman Motto dan Persembahan ... v
Kata Pengantar ... vi
Daftar Isi ... viii
Daftar Tabel ... xi
Daftar Lampiran...xii
Abstrak ... xiii
Abstract ... xiv
Bab I PENDAHULUAN 1.1. Latar Belakang Penelitian ... 1
1.2. Perumusan Masalah ... 8
1.3. Tujuan Penelitian ... 9
1.4. Manfaat Penelitian ... 9
1.5. Kerangka Pikir ... 10
Bab II LANDASAN TEORI DAN PENGEMBANGAN HIPOTESIS 2.1. Landasan Teori ... 12
2.1.1.Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga keuangan (BAPEPAM) dan Otoritas Jasa keuangan (OJK) ... 12
2.1.2.Laporan Keuangan dan Audit Report Lag ... 14
2.1.3.IFRS (International Financial Reporting Standards) ... 28
2.1.4.Jenis Industri ... 32
2.1.5.Ukuran KAP ... 34
2.1.6.Opini Audit ... 35
2.1.7.Ukuran Komite Audit ... 38
2.2. Pengembangan Hipotesis ... 41
ix
2.2.2.Jenis Industri ... 43
2.2.3.Rugi ... 44
2.2.4.Anak Perusahaan ... 45
2.2.5.Ukuran KAP ... 46
2.2.6.Ukuran Perusahaan... 47
2.2.7.Opini Audit ... 49
2.2.8.Ukuran Komite Audit ... 50
Bab III METODOLOGI PENELITIAN 3.1. Populasi dan Sampel ... 52
3.2. Sumber dan Jenis Data ... 53
3.3. Definisi Operasional dan Pengukuran Variabel ... 54
3.3.1.Variabel Dependen ... 54
3.3.2.Variabel Independen ... 54
3.3.2.1. Penerapan Wajib IFRS ... 55
3.3.2.2. Jenis Industri ... 55
3.3.2.3. Rugi ... 56
3.3.2.4. Anak Perusahaan ... 56
3.3.2.5. Ukuran KAP ... 56
3.3.2.6. Ukuran Perusahaan ... 57
3.3.2.7. Opini Audit ... 57
3.3.2.8. Ukuran Komite Audit ... 58
3.4.Metode Analisis Data ... 58
3.4.1.Statistik Deskriptif ... 58
3.4.2.Uji Asumsi Klasik ... 59
3.4.3.Uji Regresi Linear Berganda ... 61
3.4.4.Pengujian Hipotesis ... 62
Bab IV HASIL DAN ANALISIS 4.1. Statistik Deskriptif... 64
4.2. Uji Asumsi Klasik ... 67
4.2.1.Uji Normalitas... 67
x
4.2.3.Uji Autokorelasi ... 70
4.2.4.Uji Multikolinearitas ... 71
4.3. Analisis Regresi Linear berganda ... 72
4.3.1.Uji Koefisien Determinasi ... 72
4.3.2.Uji Model Fit (F Test) ... 73
4.3.3.Pengujian Hipotesis dengan Uji Parsial (t test) ... 74
4.4. Pembahasan Hasil Pengujian ... 80
4.4.1.Pengaruh Penerapan IFRS terhadap Audit Report Lag ... 80
4.4.2.Pengaruh Jenis Industri terhadap Audit Report Lag... 81
4.4.3.Pengaruh Rugi terhadap Audit Report Lag ... 83
4.4.4.Pengaruh Anak Perusahaan terhadap Audit Report Lag ... 84
4.4.5.Pengaruh Ukuran KAP terhadap Audit Report Lag ... 85
4.4.6.Pengaruh Ukuran Perusahaan terhadap Audit Report Lag ... 86
4.4.7.Pengaruh Opini Audit terhadap Audit Report Lag ... 87
4.4.8.Pengaruh Ukuran Komite Audit terhadap Audit Report Lag .... 89
Bab V PENUTUP 5.1. Kesimpulan ... 91
5.2. Keterbatasan dan Saran ... 92
xi
DAFTAR TABEL
Tabel 3.1 Kriteria Pemilihan Sample...53
Tabel 4.1 Hasil Statistik Deskriptif ...64
Tabel 4.2 Hasil Uji Normalitas Awal ...68
Tabel 4.3 Hasil Uji Normalitas Akhir ...68
Tabel 4.4 Hasil Uji Heteroskedastisitas ...69
Tabel 4.5 Hasil Uji Autokolerasi ...70
Tabel 4.6 HasilUji Multikolinearitas ...71
Tabel 4.7 Hasil Uji Koefisien Determinasi ...72
Tabel 4.8 Hasil Uji Model Fit (F test) ...74
xii
DAFTAR LAMPIRAN
xiii
ABSTRAK
Tingginya tingkat keterlambatan perusahaan dalam mempublikasikan laporan auditnya menjadi alasan perlunya dilakukan penelitian terhadap faktor-faktor yang mempengaruhi keterlambatan itu. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi audit report lag seperti penerapan wajib IFRS, jenis industri, rugi, anak perusahaan, ukuran KAP, ukuran perusahaan, opini audit, dan ukuran komite audit.
Pengambilan sampel dengan purposive sampling dilakukan pada perusahaan yang sahamnya terdaftar di Bursa Efek Indonesia pada periode 2009 – 2013, dan memiliki laporan keuangan dengan data lengkap yang berakhir 31 Desember. Teknik analisis data adalah analisis regresi linear berganda. Hasil penelitian adalah jenis industri dan rugi berpengaruh positif terhadap audit report lag, ukuran perusahaan berpengaruh terhadap audit report lag, opini audit dan
ukuran komite audit berpengaruh negatif terhadap audit report lag. Sedangkan penerapan wajib IFRS, anak perusahaan, dan ukuran KAP tidak berpengaruh terhadap audit report lag.
Kata Kunci: Audit report lag, penerapan IFRS, jenis industri, rugi, anak
perusahaan, ukuran KAP, ukuran perusahaan, opini audit,
xiv
ABSTRACT
The high level of company’slagto publishing the audit report is the reason
for the need to research the factors that affect the lag. This research aims to
analyze the factors affecting audit report lag such as mandatory IFRS
implementation, industry type, loss, subsidiary, KAP size, firm size, audit opinion,
and audit committee size.
Sampling by purposive sampling is done on companies whose shares are
listed in Indonesia Stock Exchange on period 2009 - 2013, and have financial
statements with complete data ending 31 December. Data analysis technique is
multiple linear regression analysis. The result of this research is industry type and
loss have positive effect to audit report lag, firm size influence to audit report lag,
audit opinion and audit committee size have negative effect to audit report lag.
While the mandatory implementation of IFRS, subsidiary, and KAP size does not
affect the audit report lag.
Keywords: Audit report lag, mandatory IFRS implementation, industry type,
loss, subsidiary, KAP size, firm size, audit opinion, audit committee
