Determinan ketepatan waktu pelaporan keuangan perusahaan pertambangan indonesia

Tifanny, Tifanny; Rahayu, Sri; Yustien, Reni

doi:10.34202/imanensi.5.1.2020.53-60

Cited by 4 publications

(3 citation statements)

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“…So it can be concluded that Ha4 is accepted, meaning that firm size has a significant positive effect on the timeliness of financial statements submission. The results of this study are in line with research conducted by Pradipta and Suryono (2017); Utami and Yennisa (2017); Ferdina and Wirama (2017); Sanjaya and Wirawati (2016) but contrary to the results of a study conducted by Tifanny, Rahayu and Yustien (2020).…”

Section: Parameter Estimation and Interpretationsupporting

confidence: 85%

Factors Affecting the Timeliness of Financial Statement Submission

Tanulia

Osesoga

2022

JAKO

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Research Purposes. This study aims to determine the effect of DER (debt to equity ratio), audit delay, public ownership structure, firm size, and auditor switching on the timeliness of financial statement submission. It is important in maintaining the relevance of information in financial statements because a relevant information can help users in making decision. Research Methods. Secondary data with a purposive sampling method was used in selecting samples and analyzed using logistic regression methods. There were 39 consumer goods companies used as samples after qualified the sample selection criteria. Research Result and Findings. The results conclude that DER, audit delay, and public ownership structure have a significant negative effect on timeliness of financial statements submission, firm size has a significant positive effect on the timeliness of financial statements submission, and auditor switching has no effect on the timeliness of financial statement submission.

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Section: Parameter Estimation and Interpretationsupporting

confidence: 85%

Factors Affecting the Timeliness of Financial Statement Submission

Tanulia

Osesoga

2022

JAKO

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“…Internal factors (voluntary) are management decisions that replace auditors before the obligation of audit rotation or auditors who resign, and external factors are the obligation of audit rotation according to government regulations (mandatory). Changing auditors will encourage companies to present financial reports better than when the company was still being audited by the previous auditor (Tifanny et al, 2020). The replacement of the auditor is carried out to maintain the independence and objectivity of the auditor.…”

Section: Auditor Switchingmentioning

confidence: 99%

Effects of Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure on Auditor Switching

Dewi,

Rahayu,

Ridwan

2023

J. Bus. Manag. Econ. Development.

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This study aims to analyze the Effect of Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure on Auditor Switching (Empirical Studies of Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2021) partially and simultaneously. This research data uses secondary data in annual reports of company on the Indonesia Stock Exchange (IDX) and the official website of the related company. The sample of this research is a Manufacturing Company in the Food and Beverage Sub Sector using a purposive sampling technique in taking the sample so that there are 21 samples with 3 years of observation (63 observations). The analysis technique used is logistic regression analysis technique using the SPSS 25 software application. The results of the R2 test show that the effect of the independent variable on the dependent variable is 71.9% and 28.1% is explained by other variables. Based on the test result, it is known that the variables Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure simultaneously have a significant effect on Auditor Switching. The results showed that the variables of financial distress, audit opinion and audit tenure partially had a significant effect on auditor switching, while the variables audit fees and audit delay partially had no significant effect on auditor switching.

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“…Consequently, timeliness represents a significant challenge in the timely publication of financial statements. To measure this variable, the number of days is calculated by counting the duration between the company's book closing date and the date stated in the independent auditor's report (Tifanny et al, 2020).…”

Section: Audit Delaymentioning

confidence: 99%

Effect of Audit Delay, Audit Fee, Audit Tenure, and Going Concern Opinion for Voluntary Auditor Switching

Rahmadhani

Rahayu

Kusumastuti

2023

IJEMS

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This study examines the effect of audit delay, fees, tenure, and opinion going concern on voluntary auditor switching in financial sector companies listed on the IDX from 2017 to 2022. This research uses a quantitative approach with secondary data and a purposive sample of 222 companies. using logistic regression analysis with SPSS version 26. The results revealed that audit delay has a significant positive effect, while audit tenure has a significant negative effect on voluntary auditor switching. However, audit fees and going-concern opinions have no significant effect on voluntary auditor switching

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Determinan ketepatan waktu pelaporan keuangan perusahaan pertambangan indonesia

Cited by 4 publications

References 0 publications

Factors Affecting the Timeliness of Financial Statement Submission

Factors Affecting the Timeliness of Financial Statement Submission

Effects of Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure on Auditor Switching

Effect of Audit Delay, Audit Fee, Audit Tenure, and Going Concern Opinion for Voluntary Auditor Switching

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