Pengaruh Corporate Governance Dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Real Estate Dan Property (original) (raw)
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2020
This study aims to determine the effect of profitability and audit committee on audit report lag of companies listed on the Indonesia Stock Exchange in the property and real estate sub sector in 2017-2018. This study uses descriptive methods in finding relationships between variables that provide a detailed description of a phenomenon by conducting linear regression analysis. The method of collecting data uses a passive participatory observation method where the researcher observes but is not directly involved in the activity. Through this method has been carried out by studying, classifying, and analyzing secondary data in the form of independent auditor's reports, financial reports and other information related to the scope of this research. Audit report lag, which is the time difference that occurs when the end of the fiscal year with the date of issue in the audit report. This variable is the dependent variable that is measured by the interval of the number of days between t...
Jurnal Insan Unggul
Penelitian ini bertujuan untuk menganalisa pengaruh tingkat profitabilitas dan solvabilitas terhadap Audit Report Lag pada perusahaan sektor property dan real estate yang terdaftar pada Bursa Efek Indonesia. Dalam menyelesaikan pekerjaan audit laporan keuangan, auditor membuat serta mengumpulkan jadwal untuk mencatat hasil pengujian pengendalian dan pengujian substantif yang dilaksanakan, serta membuat jurnal penyesuaian jika dalam pekerjaan terjadi perbedaan pencatatan antara jurnal atau kertas kerja yang dibuat klien dengan dokumen transaksi. Dalam penelitian ini, populasinya adalah perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia antara tahun 2018 sampai dengan tahun 2021. Purposive sampling digunakan untuk memperoleh data dari 54 perusahaan yang berbeda. Analisis regresi linier berganda dilakukan untuk menganalisis data. Adapun hasil penelitian yang diperoleh yakni audit report lag dipengaruhi secara signifikan oleh tingkat profitabilitas dan ti...
Ultimaccounting: Jurnal Ilmu Akuntansi, 2020
The purpose of this study to examine how agency theory plays a role in determining the factors that affect audit report lag. The difference in outcomes on factors affecting audit report lag in Indonesia and in Malaysia can be due to differences in corporate culture, economic environment, and existing regulations. The test is empirically focused on corporate governance, profitability, firm size and complexity for audit report lag both in Indonesia and Malay. The test uses multiple linear regression method with purposive sampling technique at 308 companies listed on Indonesia Stock Exchange and 361 companies at Bursa Malaysia for the period of 2015. Test results show that profitability called profit or loss of company is the main reason company to immediately publish its financial statement, thus reducing the occurrence of audit report lag. While other factors show different results in both countries. Especially for capital market authorities in Indonesia, it is necessary to consider efforts to improve the timeliness of financial reporting in Indonesia in order to improve the quality of the capital market in order to compete with other developing countries in the ASEAN region.
Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Audit Report Lag di Bursa Efek Indonesia
2015
The phenomenon that occurs in Indonesia Stock Exchange in 2013, there were 52 listed companies were late in submitting financial statements in 2012, in 2012 recorded 54 issuers are late in submitting financial reports, in 2011 recorded 62 issuers late submit financial reports in 2010, and in 2010 recorded 68 issuers to submit financial reports late 2009. This study aims to test empirically the effect of firm size and profitability of the audit report lag in the general mining sector firm on the Indonesia Stock Exchange. Data used is secondary, the 38 firms listed on the Indonesia Stock Exchange from 2009-2012. In this study using multiple regression analysis to test the hypothesis. Simultaneously test results conclude that firm size and profitability significantly affect the audit report lag. But the partial test indicates that company size does not affect the audit report lag while profitability siginficantly negative effect on the audit report lag.
JURNAL RISET AKUNTANSI & KEUANGAN, 2019
This study aimed to analyze the effect of profitability, leverage and firm size on audit report lag in food and beverage & property and real estate sector which are listed in Indonesia Stock Exchange in the period 2013-2017. Profitability measured by return on asset ratio, leverage measured by debt to equity ratio, firm size measured by total assets and audit report lag measured by the time between a company's fiscal year-end and the date of the auditor's report. This study used is secondary data from the financial statements and annual reports. Data analysis method used is multiple linear regression analysis. The results show for food and beverage sector, profitability does have significant effect on audit report lag, leverage and firm size does not have significant effect on audit report lag. On property and real estate sector, profitability and firm size does have significant effect on audit report lag and leverage does not have significant effect on audit report lag. Simultaneously both show the same result, the independent variabel (ROA, DER , and Firm Size) significant effect on dependent variable (audit report lag). Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap audit report lag pada perusahaan food and beverage & property and real estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Profitabilitas diukur dengan return on asset ratio, leverage diukur dari debt to equity ratio, ukuran perusahaan diukur oleh total aset dan audit report lag diukur dari jumlah hari dari tanggal penutupan tahun buku sampai diterbitkannya laporan audit. Jenis data adalah data sekunder yang bersumber dari laporan keuangan dan laporan tahunan. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian hipotesis untuk perusahaan food and beverage, profitabilitas berpengaruh signifikan terhadap audit report lag, leverage dan ukuran perusahaan berpengaruh tidak signifikan terhadap audit report lag. Sementara itu perusahaan property and real estate, profitabilitas dan ukuran perusahaan berpengaruh signifikan terhadap audit report lag dan leverage tidak berpengaruh signifikan terhadap audit report lag. Secara simultan di kedua sub sektor memiliki hasil yang sama yaitu variabel independen (ROA, DER dan ukuran perusahaan) berpengaruh signifikan terhadap variabel dependen (audit report lag) Kata Kunci : Profitabilitas, leverage, ukuran perusahaan, audit report lag Corresponding author. Linelinnaa411@gmail.com 1 rilla.gantino@esaunggul.ac.id 2
Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Audit Report Lag
JURNAL AKUNTANSI
Financial statements are reports that describe the performance and condition of the company, the company's financial statements are used as a basis in making decisions by investors. It caused by the financial statements submitted must meet the qualitative objectives of financial statements that are relevant, understandable, verifiable, neutral, timely and comparative. Timeliness is one of the objectives of qualitative financial statements so that there is no delay in decision making because of the delay in the presentation of financial statements. This research purposes get proof empirical firm size and profitability on audit report lag Research carried on LQ45 Company in IDX for period 2016-2018. Sampel used were 28 company with 84 financial statement. Sampel were taken by purposive sampling. The analysis technique uses multiple linier regression. Result shows firm size and profitability together affect the audit report lag, partially the firm size has negative affect to audit report lag, meanwhile profitability in partial effect is not significant to audit report lag.
Kepemilikan Keluarga, Tata Kelola Perusahaan, dan Audit Report Lag
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The governance of family companies is still a concern for investors and other stakeholders. This study examines the effect of family ownership and corporate governance on audit report lag (ARL). The research sample is a non-financial company with a dominant family ownership and listed on the Indonesia Stock Exchange for the 2017-2019 period. Using the usual least squares analysis method and multiple regression techniques, the results showed that family ownership and the number of commissioners were able to encourage auditors to complete audit reports faster. Meanwhile, the presence of independent commissioners and audit committees does not significantly affect ARL. Additional analysis enriches the research findings that there are unique characteristics in terms of monitoring and expropriation effects of family ownership on ARL that up to a certain level of ownership, family members carry out the supervisory function well and can issue audited financial reports more quickly. Keywords...
Profitabilitas Sebagai Pemoderasi Pengaruh Ukuran Perusahaan Pada Audit Report Lag
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This research aims to study profitability as the moderator for the impact of company size on audit report lag. The population used in this research is manufacturing companies listed on the Stock Exchange in 2012-2014 as many as 432 companies. Determination of the sample using purposive sampling technique with a sample of 300 observation. . The analysis technique used is Moderated Regression Analysis (MRA). The analysis results show that the size of a company has negative impact on audit report lag and profitability weakens the impact of a company size on audit report lag. The influence of the independent variable on the dependent variable is equal to 5.4 percent and the remaining 94.6 percent is influenced by other variables outside the model.
Pengaruh Ukuran Perusahaan, Profitabilitas dan Komite Audit terhadap Audit Report Lag
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Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ukuran perusahaan, profitabilitas dan komite audit terhadap audit report lag pada perusahaan manufaktur subsektor food & beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Populasi dalam penelitian ini ialah perusahaan manufaktur sub sektor food & beverage yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Penelitian ini dilakukan dengan metode kuantitatif dengan bantuan alat uji analisis yang digunakan adalah SmartPLS. Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang memengaruhi terhadap audit report lag, yaitu ukuran perusahaan, profitabilitas dan komite audit, suatu studi literature audit. Tujuan penulisan a...
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This research is a causal associative quantitative research, which aims to determine the causal relationship between profitability, solvency and firm size on review delay. The population in this study consisted of 61 manufacturing companies in the Property and Land sub-sector. The sampling technique in this study used purposive inspecting with several criteria determined by the researcher. The sample of this study consisted of 10 companies in the Property and Land sector that had met the criteria. The information analysis technique uses multiple linear regression analysis with the help of SPSS 24. The results of the hypothesis test conclude that profitability partially has no effect on review delay, solvency partially has no effect on review delay, while company size partially affects review delay. Simultaneously profitability, solvency and firm size affect the review delay. The result of the test of the coefficient of determination is 15.2% and the remaining 84.8% is influenced by ...