PERBANDINGAN PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, PROFITABILITAS DAN REPUTASI KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perbankan Konvensional dan Perbankan Syariah Tahun 2014-2016)

Abstract

This research aimed to determine empirically the comparison and effect ofcompany size, audit opinion, profitability and public accounting firm’s reputation to audit delay. The population in this research are conventional banking and syariah banking in the year of 2014-2016. The sampling technique used is purposive sampling with the number of samples is 45 companies. The analysis technique used in this research is panel data regression analysis and independent sample t-test. The results of this research conclude that: company size, audit opinion, profitability and public accounting firm’s reputation simultaneously effect to the audit delay on conventional banking and syariah banking. Company size and public accounting firm’s reputation partially effect to audit delay on conventional banking and syariah banking. Audit opinion and Profitability has no effect to audit delay on conventional banking and syariah banking. The variables audit delay, company size and profitability have significantly different rates between conventional banking and syariah banking, while the variables of audit opinion and public accounting firm’s reputation have no significant differences.

Pengaruh Ukuran Perusahaan dan Solvabilitas Terhadap Audit Delay

“…Menurut penelitian Simatupang et al, (2018), ukuran perusahaan berpengaruh kepada audit delay sebab industri yang lebih besar biasanya mempunyai sumber energi yang lebih bagus, prosedur akuntansi yang lebih bagus, serta sistem pengendalian internal yang lebih bagus, akibatnya lebih mudah untuk auditor buat menyelesaikan proses audit dilakukan Sebab minimnya kekeliruan dalam penyajian informasi finansial yang dilakukan oleh industri besar. Industri besar juga mempunyai kewajiban moral buat menjaga nama baik industri di mata penanam modal serta pemangku kepentingan yang mempunyai atensi dalam informasi finansial yang dikeluarkan oleh industri, akibatnya harus bagi industri besar buat menunjukkan informasi finansial yang bagus serta tepat waktu hasilnya.…”

Audit Delay: Complexity of Company Operations as Moderation Variable

“…In the research conducted by (Simatupang et al, 2018) and (Oktaviani & Ariyanto, 2019), the company's size negatively affects the audit delay. This is because, in addition to internal control in large companies, large companies also tend to publish their financial statements earlier than small companies because large companies are more closely monitored by investors, creditors, and also the government, so large-scale companies must experience higher pressure to announce his audit report earlier.…”

Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Perbankan Terdaftar di BEI Tahun 2015-2019)

“…Kantor Akuntan Publik terbagi 2, antara lain KAP Big Four dan KAP non-Big Four (Simatupang, Eka Putra, & Herawaty, 2018). KAP Big Four dianggap lebih mandiri daripada KAP kecil dikarenakan kebanyakan KAP Big Four memberikan jangkauan pelayanan bagi banyak pelanggan besar (Antoni, Putra, & Rahayu, 2019).…”