Faktor Yang Mempengaruhi Audit Delaydan Dampaknya Terhadap Abnormal Return Perusahaan Di Bursa Efek Indonesia

Lestari, Syarifa Yunindiah; Nuryatno, Muhammad

doi:10.25139/jaap.v2i1.458

Cited by 5 publications

(9 citation statements)

References 2 publications

(3 reference statements)

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“…Company size is the number of assets owned by the company, calculated using natural logarithm of whole assets. This formula is used in research (Lestari & Nuryatno, 2018) on audited financial statements in order to reduce excessive data fluctuations.…”

Section: Related Work/literature Review Company Sizementioning

confidence: 99%

“…Auditor's reputation is a measure of the size of the auditors by grouping them into big-four and non-big-four (Lestari & Nuryatno, 2018).…”

Section: Auditor's Reputationmentioning

confidence: 99%

“…Abnormal return or abnormal stock return is the difference between the actual return and the investor's expected return. The capital market reaction will be reflected by abnormal stock returns (Lestari & Nuryatno, 2018). Based on the framework, so can can be made a research hypothesis as follows: H1 = Company size has a negative effect on audit delay.…”

Section: Abnormal Returnmentioning

confidence: 99%

“…The theory which states that increasing the value of a company's size results in reduced audit completion delays because good news owned by the company will soon be published according to research (Istika, 2019;Lestari & Nuryatno, 2018;Normalita et al, 2020;Pradiva & Adi, 2021;Sumantri et al, 2018) prove that firm size has a negative effect on audit completion delays.…”

Section: Effect Of Firm Size (X1) On Audit Completion Delay (Ad)mentioning

confidence: 99%

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Effects of Company Size, Profitability and Auditor's Reputation on Audit Delay And its Impact on Abnormal Return

Phillips

Sutandi

2022

eCo-Buss

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The purpose of this research is to study the effect of firm size, profitability, auditor's reputation for delays in audit completion and its effect on abnormal returns in companies listed on the LQ45 Index. Secondary data for 2017-2019 from 25 companies used in this study were selected using a purposive sampling method according to research needs by selecting companies as samples. The technique of analyzing data in this study uses two regressions, namely multiple linear regression and standard linear regression which is processed using SPSS version 25. This study gives the results that company size (X1) and profitability (X2) partially have a negative and significant influence on delays. completion of the audit, while the reputation of the auditor (X3) in a partial way does not affect the delay in the completion of the audit (AD). Simultaneously, the three independent variables have a significant effect on the delay in audit completion. This study also provides results that the delay in audit completion has no effect on abnormal returns (Y) on LQ45 index companies in 2017-2019

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Section: Related Work/literature Review Company Sizementioning

confidence: 99%

“…Auditor's reputation is a measure of the size of the auditors by grouping them into big-four and non-big-four (Lestari & Nuryatno, 2018).…”

Section: Auditor's Reputationmentioning

confidence: 99%

Section: Abnormal Returnmentioning

confidence: 99%

Section: Effect Of Firm Size (X1) On Audit Completion Delay (Ad)mentioning

confidence: 99%

See 2 more Smart Citations

Effects of Company Size, Profitability and Auditor's Reputation on Audit Delay And its Impact on Abnormal Return

Phillips

Sutandi

2022

eCo-Buss

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“…Audit delay adalah jarak waktu penyelesaian audit laporan keuangan tahunan. Audit delay dapat diukur berdasarkan jarak waktu antara tanggal penutupan buku 31 Desember sampai dengan tanggal laporan auditor independen yang tercatat pada laporan keuangan (Lestari & Nuryatno, 2018). Laporan keuangan menggambarkan pencaian kinerja dan prospek masa depan perusahaan.…”

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Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019) Shafira Nadyne Pradiva, Suyatmin Waskito Adi

Pradiva

Adi

2021

Prosiding Seminar Nasional Ekonomi Dan Bisnis

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Audit delay merupakan permasalahan penting karena mempengaruhi ketepatan waktu penyampaian informasi akuntansi yang digunakan oleh pengguna internal dan eksternal untuk mengambil keputusan. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi audit delay pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Faktor-faktor tersebut antara lain adalah ukuran perusahaan, profitabilitas, solvabilitas, kompleksitas operasi perusahaan dan opini auditor. Penelitian ini menggunakan metode purposive sampling. Sampel diperoleh dari 28 perusahaan LQ45 selama tiga tahun berturut-turut, sehingga mendapatkan 84 sampel. Instrumen dalam penelitian ini adalah dokumentasi yang berupa laporan keuangan tahunan perushaan yang dipublikasikan oleh BEI. Hasil penelitian ini menunjukkan bahwa rata-rata audit delay 62,85 hari dengan standar deviasi 24,162. Nilai adjusted R2sebesar 36,5% yang berarti bahwa ukuran perusahaan, profitabilitas, solvabilitas, kompleksitas operasi perusahaan dan opini auditor mampu menjelaskan variabel audit delay sebesar 36,5% Ukuran perusahaan, profitabilitas dan solvabilitas berpengaruh signifikan terhadap audit delay. Di sisi lain, kompleksitas operasi perusahaan dan opini auditor tidak berpengaruh signifikan terhadap audit delay.

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Faktor-Faktor Yang Mempengaruhi Audit Report Lag Serta Dampaknya Terhadap Trading Volume Activity

Amrizal¹

2022

wahana-akuntansi

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ABSTRACT This study was conducted to analyze the factors that affect audit report lag and its impact on trading volume activity. This research is divided into 2 models, the first is used to find out how leverage, company size, and KAP size affect audit report lag and the second is used to find out how audit report lag influences trading volume activity. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period with a sample of 6 companies taken by purposive sampling method. This study uses multiple linear regression analysis and shows the results that in the first model leverage and KAP size have a negative effect on audit report lag, while company size has no effect on audit report lag. In the second model, audit report lag affects trading volume activity.

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Faktor Yang Mempengaruhi Audit Delaydan Dampaknya Terhadap Abnormal Return Perusahaan Di Bursa Efek Indonesia

Cited by 5 publications

References 2 publications

Effects of Company Size, Profitability and Auditor's Reputation on Audit Delay And its Impact on Abnormal Return

Effects of Company Size, Profitability and Auditor's Reputation on Audit Delay And its Impact on Abnormal Return

Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019) Shafira Nadyne Pradiva, Suyatmin Waskito Adi

Faktor-Faktor Yang Mempengaruhi Audit Report Lag Serta Dampaknya Terhadap Trading Volume Activity

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