The Impact of Firm Size on the Effect of Industry Specialization, Audit Opinion and the Size of a Public Accounting Firm (KAP) on Audit Delay in Mining Companies

Amin, Aminul; Mauludin, Hanif; Suwitawayansari, Esty

doi:10.9734/ajeba/2021/v21i1830500

Cited by 4 publications

(8 citation statements)

References 10 publications

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“…Opini audit merupakan pendapat dari kewajaran laporan keuangan dalam audit (Bahri & Amnia, 2020). Menurut Amin et al, (2021) entitas memperoleh opini wajar tanpa pengecualian tentu tidak akan terlambat mempublikasikan laporan keuangan perusahaan dibanding entitas yang memperoleh opini selain wajar tanpa pengecualian dimana memerlukan waktu dalam mempublikasikan laporan keuangan. Hal ini dikarenakan auditor membutuhkan lebih banyak waktu yang akan digunakan bernegosiasi dengan perusahaan dan bernegosiasi dengan mitra audit senior.…”

Section: Pendahuluanunclassified

“…Penelitian yang dilakukan oleh Safitri & Triani (2021) dan Sari & Sujana (2021) menunjukkan opini audit berpengaruh terhadap audit delay. Terdapat perbedaan hasil penelitian yang dilakukan oleh Amin et al, (2021), Bahri & Amnia (2020), Apriani & Suharti (2019), Putra & Wilopo (2017), Saputra et al (2020) dan Utami et al (2018) menunjukkan bahwa opini audit tidak memiliki pengaruh terhadap audit delay.…”

Section: Pendahuluanunclassified

“…Hal ini menunjukkan bahwa KAP Big Four memerlukan waktu yang tidak lama dalam melakukan audit secara efisien dan memiliki fleksibilitas waktu yang lebih tinggi selain juga memiliki sumber daya manusia dan pengalaman yang lebih tinggi dibandingkan dengan yang lainnya. Penelitian Amin et al, (2021) menemukan ukuran Kantor Akuntan Publik (KAP) memiliki pengaruh positif pada audit delay. Penelitian lain yang dilakukan oleh Harjanto (2017) menunjukkan ukuran Kantor Akuntan Publik memiliki pengaruh signifikan pada audit delay.…”

Section: Pengaruh Ukuran Kantor Akuntan Publik (Kap) Terhadap Audit D...unclassified

“…Hasil penelitian ini sejalan dengan penelitian Safitri & Triani (2021) dan Sari & Sujana (2021) menemukan hasil opini audit berpengaruh terhadap audit delay. Namun bertentangan dengan penelitian Amin et al, (2021) Apriani & Suharti (2019), Saputra et al, (2020) yang menemukan opini audit tidak memiliki pengaruh pada audit delay.…”

Section: Pengaruh Opini Audit Terhadap Audit Delayunclassified

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Pengaruh Audit Tenure, Kompleksitas Operasi, Opini Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Audit Delay

Ambia¹,

Afrizal²,

Hernando³

2022

Akuntansi

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This study aims to provide empirical evidence of the effect of audit tenure, operation complexity, audit opinion and size of public accounting firm (KAP) on audit delay simultaneously and partially. The population in this study are building construction sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used is purposive sampling. The sample used in this study were 16 companies for 4 years with a total of 64 observational data. The data analysis technique used is descriptive statistics and multiple linear regression analysis. The results of this study indicate that audit tenure, operation complexity, audit opinion, and the size of a public accounting firm (KAP) simultaneously affect on audit delay. Operation complexity and audit opinion partially affect on audit delay. Audit tenure and the size of the public accounting firm (KAP) partially have no effect on audit delay.

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Section: Pendahuluanunclassified

Section: Pengaruh Ukuran Kantor Akuntan Publik (Kap) Terhadap Audit D...unclassified

Section: Pengaruh Opini Audit Terhadap Audit Delayunclassified

See 2 more Smart Citations

Pengaruh Audit Tenure, Kompleksitas Operasi, Opini Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Audit Delay

Ambia¹,

Afrizal²,

Hernando³

2022

Akuntansi

View full text Add to dashboard Cite

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“…KAP yang dikategorikan sebagai KAP the big four memiliki auditor eksternal yang berkapabilitas tinggi, sehingga dapat melaksanakan proses audit secara efektif. Dengan begitu perusahaan yang menggunakan KAP the big four menunjukkan proses audit yang lebih singkat daripada perusahaan yang menggunakan KAP non big four (Amin et al, 2021).…”

Section: Ukuran Kapunclassified

Can tax planning improve delay in financial reports?

Pronosokodewo,

Susanti

2023

jbis

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The research objective is to see the effect of tax avoidance on delays in financial reports with public accounting firm size and company size as control variables. The population in this research is companies suspended by OJK from 2019 to 2021. The research used purposive sampling, and the data used was panel project data. The research sample is 90 companies listed on the IDX in 2019-2021. The analytical method uses descriptive statistical analysis and inner model analysis to test the hypotheses processed with SmartPLS 4.0. The results show that tax avoidance has a negative effect on delays in financial reports.

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The determinants of audit report lag: Evidence from Indonesia

Endri,

Sari Dewi,

Eko Pramono

2023

Investment Management and Financial Innovations

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The determining factors that cause delays in audit reports are essential for shareholders to pay attention to when making quick decisions. Delays in audit reports receive significant attention in the capital markets where audited financial statements in annual reports are the only reliable source of information available to investors. This study aims to identify factors that cause delays in audit reports in the form of company and industry specifics consisting of profitability, company size, audit committee, audit opinion, and size of a public accounting firm. The research method uses a panel data regression model to test five hypotheses based on data collected from annual reports from 2011 to 2021. The research sample selected were 46 companies in the construction and property services sector listed on the Indonesian Sharia Stock Index. Empirical findings show that a public accounting firm’s profitability, audit opinion, and size hurt audit report lag, while the audit committee has a positive impact. Company size is the only factor that does not have an impact on audit reporting delays. The research results provide recommendations for company management and shareholders that delays in audit reports can be reduced by increasing company profits. Apart from that, audit delay lag can also be reduced by appointing a reputable or international public accounting firm and providing a quality audit opinion.

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The Impact of Firm Size on the Effect of Industry Specialization, Audit Opinion and the Size of a Public Accounting Firm (KAP) on Audit Delay in Mining Companies

Cited by 4 publications

References 10 publications

Pengaruh Audit Tenure, Kompleksitas Operasi, Opini Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Audit Delay

Pengaruh Audit Tenure, Kompleksitas Operasi, Opini Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Audit Delay

Can tax planning improve delay in financial reports?

The determinants of audit report lag: Evidence from Indonesia

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