The Impact of Firm Size on the Effect of Industry Specialization, Audit Opinion and the Size of a Public Accounting Firm (KAP) on Audit Delay in Mining Companies (original) (raw)
Related papers
2018
Companies that have gone public in general will issue financial statements in accordance with a predetermined time. However, there are still some companies that experienced a delay in issuing the financial statements. Delay in issuing financial statements that have been audited by independent auditors is one indication that the company experienced a problem. This study aims to examine the effect of Profitability, Leverage, Complexity of Company Operation, Reputation of Public Accounting Firm to the Audit Delay at Trade, Mining Company listed on Indonesia Stock Exchange (BEI) in the period 2012-2016. The data used in this study was obtained from financial statement data. The population in this study are Mining Company listed on the Stock Exchange. Sample selection technique used is purposive sampling and acquired 30 company with the 2012-2016 study period. Methods of data analysis in this research is panel data regression analysis using Eviews software version 9. The results showed t...
Hirarki : Jurnal Ilmiah Manajemen dan Bisnis
This study aims to determine the effect of firm size, profitability, audit committee on audit delay with public accounting firms as moderation in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling with the number of samples used as many as 25 companies with an observation period of 2018-2020. This research uses multiple linear regression analysis method. Based on the results of the data processing shows that the size of the company is not significant to audit delay. Profitability has no and no significant effect on audit delay. The audit committee is significant to the delay audit. The size of the public accounting firm cannot moderate the effect of firm size on audit delay and is not significant. The size of the public accounting firm cannot moderate the effect of profitability on audit delay and is not significant. The size of the public accounting firm can moderate the effect of the audit committee...
Determinant of Audit Report Lag Among Mining Companies in Indonesia
Jurnal Organisasi dan Manajemen
Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% ...
Asian Journal of Social Science Studies
This study was conducted to determine the impact of profitability, solvency and the impact of internal audit on audit delay in mining entities listed on the Indonesia Stock Exchange between 2017-2019. Purposive sampling is used in the sampling procedure, while data analysis techniques such as the classical assumption test, multiple linear regression test, t test, and coefficient of determination test are used in the data analysis. The findings demonstrate that profitability, as assessed by ROA, has a considerable impact on audit delay, as does solvency, as measured by DAR, and internal audit, as measured by audit committee size, has a significant impact on audit delay. Profitability, solvency, and internal audit all have a considerable impact on audit delay, according to the F test results. Profitability, solvency, and internal audit variables can explain 27.1 percent of audit delay, while additional variables outside this research model can explain the rest.
Effect of Company Age, Size of Public Accounting Firm and Firm Solvency on Audit Delay
Jurnal Akuntansi, 2022
This research aims to determine the impact of firm age, Size of Public Accounting Firm (PAF size), and firm solvency on audit delay. The population in this study is the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) audited for the 2017-2019 period. The study incorporated a quantitative research design. The samples used in this study were 32 companies with four years of observation, so a sample of 96 was obtained using the purposive sampling method. The data analysis technique used is multiple linear regression through SPSS version 21. Audit Delay is affected by Company Age, Audit Delay is affected by the PAF Size, Audit Delay is not affected by Company Solvency, and There is an effect of Company Age, size of the Public Accounting Firm and firm solvency on Audit Delay
Research Journal of Finance and Accounting, 2017
This study is to examine the effect of audit committee and the company's contingency on audit report lag and test the moderation effect of the contingency variable on the influence of the audit committee on audit report lag. The sample of this studyare mining companies listed on the Indonesia Stock Exchange during the year 2013-2015. The number of observations made is 84 cases. This research uses variance-based structural equation model (SEM-PLS). The period of audit report lag that occurred in mining companies listed on the Indonesia Stock Exchange based on the results of research is between 17 days to 273 days. The result shows that audit committee and contingency company influence to audit report lag. The results show that audit committees have negative effects on audit report lag, while contingency factors have a positive effect on audit report lag. The results also show that the contingency variable of the company has a moderation effect on the influence of the audit commit...
MAKSIMUM
This study aimed to determine the effect of audit tenure, size of accounting public firm, and audit fee for the integrity of the financial statements. The method used in this study is quantitative with a causal associative type. The object of research is mining companies listed on the Indonesia Stock Exchange in the period 2016-2018. The population in this study were all companies listed on the Indonesia Stock Exchange as many as 496 companies and the samples obtained were 15 companies. Data analysis methods used were multicollinity test, overall model test , the feasibility test of the regression model, the coefficient of determination test, the logistic regression analysis test, the classification matrix test and the simultaneous test. The results showed that audit tenure, size of accounting public firm, and audit fee simultaneously had a significant effect on the integrity of financial statements. Partially audit fee have a significant effect on the integrity of financial stateme...
INFLUENCE: International Journal of Science Review
Relevance is one of the qualitative qualities of financial statements. If financial statements are submitted on time, they can be considered relevant. Audit report lag is closely related to timely report submission. It can increase the efficiency and quality of financial reports and enable users to rely on financial statement information when making judgments. The amount of enterprises still filing financial reports late demonstrates that punctuality remains a serious hurdle for Indonesian businesses. In contrast to earlier research, this study examines all manufacturing businesses listed on the Indonesia Stock Exchange between 2015 and 2019 using Multiple Linear Regression Analysis and Moderated Regression Analysis. The results of the study indicate that tenure audit has a significant impact on audit report lag, that the size of a public accounting firm has no significant impact on audit report lag, and that auditor industry specialization significantly moderates the impact of tenu...
Jurnal Akuntansi dan Keuangan
The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay. The sampling method used was purposive sampling on companies in the trade, service, and investment sectors for the period 2013-2018 and produced 447 data. The research data were analyzed using multiple linear regression analysis. The results of data analysis show that company size and audit opinion affect audit delay meanwhile, the complexity of company operations, audit tenure, KAP specialization does not affect audit delay.
Jurnal Economia
This study aims to measure company size, company audit size, profitability, solvency and public ownership toward audit delay. It is an explanatory study with a quantitative approach. It selects transportation industries listed in Indonesia Stock Exchange (BEI) on period of 2008-2015 as population. It took 64 samples from public companies using purposive sampling method. Data were analyzed using Multiple Regression Analysis that include descriptive statistics, classical assumption test, and hypothesis testing (multiple linear regression, simultaneous test and partial test). The results of this study proved to be useful and efficient. Based on test results in this study, it can be concluded that firm size and audit firm size have an effect on audit delay. Meanwhile, profitability, Solvability, and public ownership have no effect to audit delay.