Audit Report Lag: Faktor Yang Mempengaruhi (original) (raw)
Related papers
2019
ABSTRAK FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI LQ – 45 PERIODE TAHUN 2014 - 2018) TRIA ELSA JUSKAL 11373202960 Penelitian ini berjudul ”Faktor – faktor Yang Mempengaruhi Audit Report Lag (Studi Empiris Pada Perusahaan Yang Terdaftar di LQ – 45 Periode Tahun 2014 - 2018 )“. Permasalahan berkaitan dengan lamanya waktu yang diperlukan untuk mengeluarkan laporan keuangan auditan perusahaan. Tujuan dari penelitian ini untuk mengetahui pengaruh corporate size, audit firm status, company complexity, board size, CEO duality , audit committe, ownership dispersion, ownership concentration dan audit opinion terhadap audit report lag baik secara parsial maupun secara simultan. Populasi dalam penelitian ini adalah seluruh perusahaan likuid yang terdaftar didalam LQ - 45 perusahaan diakumulasikan selama 5 tahun sehingga diperoleh data sebanya 225 perusahaan. Data sekunder yang dapat diakses melalui www.idx.com atau dapat diambil dipojok...
Faktor-Faktor Yang Mempengaruhi Audit Report Lag: Studi Kasus DI Indonesia
Jurnal Profita: Kajian Ilmu Akuntansi, 2017
Penelitian ini bertujuan mengetahui pengaruh afiliasi KAP tahun lalu, profitabilitas, dan sistem pengendalian internal terhadap audit report lag dengan dimoderasi audit tenure. Penelitian dilakukan pada 40 perusahaan sektor consumer goods dan agriculture yang terdaftar di Bursa Efek Indonesia tahun 2011-2015 yang diambil berdasarkan metode purposive sampling. Analisis data menggunakan regresi sederhana, berganda, dan Moderated Regression Analysis (MRA). Hasil pengujian regresi sederhana menunjukkan ada pengaruh afiliasi KAP tahun lalu dan profitabilitas secara individual terhadap audit report lag. Sistem pengendalian internal tidak memberikan pengaruh yang signifikan. Secara simultan ketiga variabel tersebut mempengaruhi audit report lag. Sementara itu audit tenure terbukti dapat memoderasi pengaruh afiliasi KAP tahun lalu, profitabilitas, dan sistem pengendalian internal terhadap audit report lag baik secara individual maupun simultan.
Journal of Law, Administration, and Social Science, 2024
Previous or relevant research plays a crucial role in the context of research or scientific articles. Previous or relevant research plays a role in strengthening the theory and phenomenon of the relationship or influence between variables. This article reviews factors that have an impact on audit report lag, such as female board composition, female audit committee, audit firm rotation, dividend payout ratio and profitability. This research uses the literature review method with the aim of formulating hypotheses regarding the relationship between variables, which can later be used as a basis for further research. The findings of this literature review include several important points, namely: there is an influence of the composition of the female board of commissioners on audit report lag; there is an influence of the female audit committee on audit report lag; there is an influence of auditor rotation on audit report lag; dividend payout ratio and profitability have an influence on audit report lag.
JURNAL AKUNTANSI UNIVERSITAS JEMBER, 2015
The timeliness of annual reports depend on the timeliness of auditor’s performance. The more timeline of publishing annual reports, more benefit can be delivered. This research investigates the factors influencing audit report lag in Indonesia. Sample of the research comprises 42 companies listed in Indonesian Stock Exchange during the year of 2010. The audit report lag for each sample companies ranged from a minimum interval of 25 days to a maximum interval of 129 days and 72 days in the average. Five hypotheses relating audit report lag to company size, profitability, leverage, auditor size, and audit opinion are tested in the research. The results of multiple linear regression support the alternate hypotheses put before except for the company size and leverage. Keywords: audit report lag, company size, profitability, leverage, auditor size, audit opinion.
Faktor – Faktor Yang Berpengaruhterhadap Audit Report Lag Padaperusahaan Manufaktur
2015
The aim of this study is to examine the influence of profitability, solvability, the size of audit committee , the size of the company, and the size of public accounting firm on audit report lag. The population in this study are all companies in manufacture industries that listed on the Indonesian Stock Exchange, selected using purposive sampling during 2011 until 2014. The number of samples used in the study are 100 companies. The test result shows that profitability, the size of the company, and the size of public accounting firm have influence on audit report lag, while on the other hand solvability and the size of audit committee have no influence on audit report lag.
Faktor-Faktor yang Mempengaruhi Audit Report Lag pada Perusahaan yang Listed di Bursa Efek Indonesia
2012
p. 473-500The financial statements shall have four qualitative characteristics of relevance, reliable, comparability, and consistency of financial statements for information useful to the users. Process to provide accounting information to the public to give the value of information from financial statements will be determined by the audit report lag.The purpose of this study were to: analyze the influence of company size, industry type, firm size and exchange of partially and simultaneously auditors on audit report lag. Sampling method used was purposive sampling with non financial institutions and financial institutions for 2007 to 2009The results showed: 1) The variable size of the company do not affect the audit report lag significantly. 2) Variables influencing industrial type of audit report lag significantly, 3) Variable size public accountant (KAP) affect the audit report lag significantly, 4) change of auditor variable does not affect the audit report lag significantly. 5) ...
2017
This research aims to analyze the influence of the opinion of the auditor, the company's size, profitability, size public accountant (KAP), debt to total asset (DTA), audit committee size, and liquidity on the audit report lag. The population of this research is a public company incorporated in the Jakarta Islamic Index (JII) 2013-2015 period. The number of samples number of 15 companies with the method of purposive sampling. The analysis of the data used is multiple linear regression. Research results indicate that the variable size of the public accountant, debt to total asset (DTA), and the liquidity effect on audit report lag, whereas the variable opinions an auditor, the company's size, profitability, and the audit committee size have no effect against the audit report lag. Keywords: auditor's Opinion, company size, profitability, the size of the public accountant, debt to total assets, audit committee size,liquidity, audit report lag.
Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Manufaktur DI Indonesia
Jurnal Ilmiah Akuntansi Peradaban
Penelitian bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari profitabilitas, reputasi KAP, ukuran dewan direksi, ukuran perusahaan, ownership dispersion, DER, dan opini audit sebagai variable independen terhadap audit report lag sebagai variabel dependen. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2021. Sampel yang diambil sebanyak 120 perusahaan. Model yang digunakan dalam penelitian ini adalah software MicrosoftExcel dan diolah menggunakan program E-views 10. Hasil penelitian ini membuktikan bahwa Profitabilitas memiliki pengaruh negatif terhadap audit report lag. Reputasi KAP, Ukuran Dewan dan Debt to Equity Ratio memiliki pengaruh positif terhadap audit report lag; sedangkan ukuran perusahaan dan ownership dipersion tidak memiliki pengaruh terhadap audit report lag. Kata Kunci : Audit Report Lag, Profitabilitas, Reputasi KAP, Ukuran Dewan Direksi, Ukuran Perusahaan, Ownership ...
Faktor Yang Mempengaruhi Audit Delay
Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 2020
Company is going public in Indonesia are required to publish their financial reporting that have been audited by an external auditor in accordance with the specified time. However in practice there are still companies that are late in submitting financial reporting. This research aims to examine the effect of tenur audite, audit opinion and size company to audit delay in manufacturing companies listed in Indonesia Stock Exchange on 2015-2017. The population in this reserch is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with total number of 152 companies. The sample selected by random sampling with the number of samples calculated by the Solvin Formula, and obtained the result of 60 of minimum samples. The data analysis technique used F and t examined. . The results of the study show that simultaneously tenur audite, audit opinion and company size have a significant effect on audit delay. While partially tenur audite and audit opinion have a sign...