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Filename: SKRIPSI_10.60.0138_Silvia_Novita_Susia_Pengaruh_Penerapan_IFRS,Jenis_Industri,Rugi,Anak_Perusahaan,Ukuran_

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Sensitivity: Medium Bibliography: Bibliography excluded

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i

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

2017

ii

iii

iv

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

Keluarga dan teman-teman yang tidak bisa saya sebutkan satu per satu.

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.

6. Papa tercinta di atas sana yang ingin agar penulis dapat menyelesaikan studi

dengan baik.

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

Silvia Novita Susianto

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

2.2.1. Penerapan Wajib IFRS ............................................................ 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

4.2.2. Uji Heteroskedastisitas ............................................................ 69

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

Daftar Pustaka ............................................................................................... 94

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

Tabel 4.9 Hasil Uji Parsial (T test) .....................................................................75

xii

DAFTAR LAMPIRAN

Lampiran Output SPSS.....................................................................................97

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,

ukuran komite 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

size.