Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Tahun 2013-2017)

Hati, Ravika Permata; Sari, Iga Ratna

doi:10.33373/mja.v14i1.2509

Cited by 3 publications

(10 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…This study empirically proves that the nonfinancial industry has a longer audit delay than the financial industry because the financial industry tends to have assets in the form of monetary assets that are easier to measure. According to Hati and Sari (2020), non-financial industry assets are generally in the form of physical assets (for example in the case of inventory accounts) so they tend to be more complex and often result in misstatements.…”

Section: Discussionmentioning

confidence: 99%

Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX

Muna

Lisiantara

2021

IAJ

View full text Add to dashboard Cite

The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.

show abstract

Section: Discussionmentioning

confidence: 99%

Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX

Muna

Lisiantara

2021

IAJ

View full text Add to dashboard Cite

show abstract

“…The profitability ratio is a metric that is used to assess a company's financial success based on its operations (Ashton et al, 1989). A high ROA indicates that a company's financial performance is excellent (Hati & Sari, 2020). Profitability can be described as a firm's capacity to create a profit, which can be quantified using a variety of methods as a result of the prior material's exposure (Ashton et al, 1989).…”

Section: Profitabilitymentioning

confidence: 99%

“…ROA is one method of calculating profit. The findings of this calculation can be used as a yardstick for evaluating the company's performance (Hati & Sari, 2020). Bachiller et al, (2008) point out that the number of audit committee members has an impact on audit delay.…”

Section: Profitabilitymentioning

confidence: 99%

“…Profitable companies want to disclose their financial reports more quickly because their goals have been achieved (Hati & Sari, 2020). This remark was backed up by the findings of Hati & Sari (2020) study, which found that profitable companies report their finances faster than those that are losing money. Profitability and audit delays have a negative relationship.…”

Section: Audit Delay As a Function Of Profitabilitymentioning

confidence: 99%

“…The size of a public accounting firm influences audit quality, and good quality does not necessarily imply a long audit delay. Investors prefer companies that utilize the major four public accounting firms because they are thought to be able to deliver greater audit quality than small public accounting firms (Hati & Sari, 2020).…”

Section: Public Accounting Firm Size As a Moderation For The Effect O...mentioning

confidence: 99%

See 2 more Smart Citations

The Effect of Company Size, Profitability, Audit Committee on Audit Delay With Public Accounting Firm Size as Moderating Variables

Reskika

Wahyudi

2021

HJIMB

View full text Add to dashboard Cite

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 on audit delay and is significant. Key Word: audit delay, firm size, profitability, audit committee, public accounting firm size

show abstract

Can the Reputation of Public Accountants Moderate Audit Delay?

2023

JIAFE

View full text Add to dashboard Cite

The aim of this study is to investigate and analyze empirical facts related to the factors that influence audit delay, with KAP's reputation serving as a moderating variable. The research methods employed in this study were descriptive and affirmative, with the population consisting of 245 financial statements from 49 mining manufacturing companies listed on the Indonesia Stock Exchange. A sample of 31 businesses was selected, and logistic regression was used for analysis. The findings of this study indicate that KAP's reputation has both positive and negative effects on audit delay. This suggests that audit delay profitability can be moderated by KAP's reputation. Additionally, the study revealed that dissolvability affects review delay, Organization size affects review deferral, and Benefit significantly affects review delay. KAP's reputation can moderate the effect of solvency on audit delay, strengthening or reducing the relationship between audit delay and solvency. KAP's reputation can also moderate the impact of company size on audit delay by strengthening or moderating the relationship between audit delay and company size. It is crucial to maintain a good reputation to mitigate the negative impact of audit delay that can help build trust with clients and increase the demand for their services. ABSTRAKThis study aims to analyze empirical facts related to the factors that influence audit delay, with KAP's reputation as a moderating variable. The research method used is descriptive and affirmative, with a population consisting of 245 financial reports from 49 mining manufacturing companies listed on the Indonesia Stock Exchange. The selected sample is 31 companies. The analytical method uses logistic regression. The results of this study indicate that profitability, solvency, firm size have an effect on audit delay. In addition, KAP's reputation can moderate the influence of solvency on audit delay, strengthening or reducing the relationship between audit delay and solvency. KAP reputation can also moderate the impact of company size on audit delay by strengthening or moderating the relationship between audit delay and company size. This shows that it is important to maintain a good KAP reputation to reduce the negative impact of delayed audits which can help build trust with clients and so on, increase the demand for their services.

show abstract

Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Tahun 2013-2017)

Cited by 3 publications

References 0 publications

Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX

Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX

The Effect of Company Size, Profitability, Audit Committee on Audit Delay With Public Accounting Firm Size as Moderating Variables

Can the Reputation of Public Accountants Moderate Audit Delay?

Contact Info

Product

Resources

About