Factors Affecting Audit Delay with Reputation of Public Accounting Firms as Moderation Variables in Food and Beverage Sub Sector Companies in Indonesia stock exchange

Anggraeni, Rr. Dian; Wibowo, Susanto; Herijawati, Etty

doi:10.31253/aktek.v12i2.492

Cited by 2 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…This is because an auditor who has worked with a client for a long time may have deeper insight and a better understanding of the critical issues that must be disclosed in the audit report. This result is consistent with earlier research, such as those by (Wiratmaja, 2017); (Giyanto & Rohman, 2018); (Wiyantoro & Usman, 2018), (Anggraeni et al, 2020) which show that, the longer the audit duration, the easier it will be for auditors to understand and investigate the client's business. This will allow them to finish the audit process more quickly and lessen the possibility of an audit report lag.…”

Section: Findings From Hypothesis Testingsupporting

confidence: 92%

The Function Of Public Accountant Company In Pressuring Audit Report Delays For Firms That Are Going Public In Indonesia: Panel Analysis

Anas,

Faisol,

Astuti

2023

JRAK

View full text Add to dashboard Cite

Purpose: The purpose of this essay is to look into how Public Accounting Company (PAC) link important factors like Audit Tenure, Company Size, and Financial Distress with Audit Report Lag. We delve further to comprehend how PAC mediates this link and whether its impact is considerable in shortening the delay for filing audit reports. Method/approach: The population of this study consists of operating in the mining industry companies registered on the Indonesia Stock Exchange from 2015 to 2022. The sampling method used is purposive sampling method. The samples were obtained by 19 manufacturing companies. There were 152 observations made over 8 years. The data analysis used was panel regression analysis which was moderated by using the random effect model approach. Findings: The analysis's findings indicate that Public Accounting Company (PAC) is significantly involved in mediating the association between financial distress and audit report lag, but that PAC is not significantly involved in mediating the relationship between business size and audit tenure and audit report lag. Implications: According to the findings, it is essential for a Public Accounting Company (PAC) to be involved in the audit process when a company is in financial trouble. In order to keep the audit report lag under control during financially difficult times, PACs appear to be quite important. This emphasises how crucial skilled auditors are in identifying and resolving any financial problems that can develop in struggling businesses. Originality/value: This publication presents originality in uncovering the innovative role of Public Accounting Company (PAC) as mediators that link the Audit Tenure, Company Size and Financial Distress variables with Audit Report Lag. This research explores how the complex interactions between these variables impact delays in audit report submission. The findings highlight that PAC is not only the implementing audit entity, but also plays an important role in controlling the timing of preparation and submission of audit reports. These findings provide new insights into the dynamics of auditing and management decisions in the context of corporate financial uncertainty

show abstract

Section: Findings From Hypothesis Testingsupporting

confidence: 92%

The Function Of Public Accountant Company In Pressuring Audit Report Delays For Firms That Are Going Public In Indonesia: Panel Analysis

Anas,

Faisol,

Astuti

2023

JRAK

View full text Add to dashboard Cite

show abstract

“…Hasil penelitian ini juga didukung oleh penelitian Ega (2021) dan Tantama dan Lia (2018) yang menyatakan bahwa audit tenure berpengaruh signifikan terhadap audit delay. Namun hasil penelitian ini bertentangan dengan penelitian Anggraeni et al (2020), Praptika dan Rasmini (2016) dan Putra (2017)yang menyatakan bahwa audit tenure tidak berpengaruh terhadap audit delay.…”

Section: Pengaruh Audit Tenure Terhadap Audit Delayunclassified

Pengaruh Auditor Switching, Audit Tenure, dan Ukuran KAP Terhadap Audit Delay (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor

Rante

Simbolon

2022

eCo-Buss

View full text Add to dashboard Cite

This study aims to obtain empirical evidence of the effect of Auditor Switching, Audit Tenure and Public Accounting Firm Size on Audit Delay in Manufacturing Companies in the Industrial Sub-Sector for the period 2017-2020 Listed on the IDX. The research object used is a manufacturing sub - industrial sector listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period . Descriptive research method in the form of quantitative using secondary data from the IDX. The data processing of this research used a tool in the form of SPSS version 24 by using descriptive statistical tests, classical assumption tests, and hypothesis testing. The results showed that auditor switching partially affected audit delay with results of 3.153 > 1.98498 and significant 0.000 < 0.05 . The audit period partially affected audit delay with results of 3.646 > 1.98498 and significant 0.002 < 0.05 . Public Accounting Firm size partially affect the audit delay with the result -2.288 > 1.98498 and significant 0.024 < 0.05 . auditor switching, audit tenure and the size of the Public Accounting Firm simultaneously have an effect on audit delay with the results of 8.059 > 2.70 and significant 0.000 < 0.05. Keywords: Auditor Switching, Tenure Audit, Public Accounting Firm Size, Audit Delay

show abstract

Factors Affecting Audit Delay with Reputation of Public Accounting Firms as Moderation Variables in Food and Beverage Sub Sector Companies in Indonesia stock exchange

Cited by 2 publications

References 0 publications

The Function Of Public Accountant Company In Pressuring Audit Report Delays For Firms That Are Going Public In Indonesia: Panel Analysis

The Function Of Public Accountant Company In Pressuring Audit Report Delays For Firms That Are Going Public In Indonesia: Panel Analysis

Pengaruh Auditor Switching, Audit Tenure, dan Ukuran KAP Terhadap Audit Delay (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor

Contact Info

Product

Resources

About