PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL, DAN INVESTMENT OPPORTUNITY SET TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA PERIODE 2021-2023

NOVITA, METTA KARUNA and Khamisah, Nur (2025) PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL, DAN INVESTMENT OPPORTUNITY SET TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA PERIODE 2021-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, kepemilikan institusional, dan investment opportunity set terhadap audit report lag pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan auditan perusahaan. Populasi dalam penelitian ini mencakup seluruh perusahaan properti dan real estate yang terdaftar di BEI pada periode 2019-2023 yang dengan teknik purposive sampling berdasarkan kriteria tertentu menghasilkan 72 perusahaan selama tiga tahun penelitian, sehingga diperoleh 216 data sampel. Proses analisis data dilakukan menggunakan software Eviews 13 dengan model analisis regresi data panel. Hasil penelitian menunjukkan bahwa financial distress dan kepemilikan institusional tidak berpengaruh signifikan terhadap audit report lag. Sementara itu, investment opportunity set berpengaruh negatif signifikan terhadap audit report lag, yang berarti semakin besar peluang investasi yang dimiliki, semakin cepat proses penyelesaian audit dilakukan. Kata kunci: Financial Distress, Kepemilikan Institusional, Investment Opportunity Set, Audit Report Lag

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Kepemilikan Institusional, Investment Opportunity Set, Audit Report Lag
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Metta Karuna Novita
Date Deposited:	23 Jun 2025 03:00
Last Modified:	23 Jun 2025 03:00
URI:	http://repository.unsri.ac.id/id/eprint/175855

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