The influence of company size, company profit, solvency and CPA firm size on audit report lag

Mutiara, Yosia Taruli; Zakaria, Adam; Anggraini, Ratna

doi:10.17261/pressacademia.2018.779

Cited by 14 publications

(19 citation statements)

References 12 publications

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“…This finding is in tandem with Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.10, No.24, 2019 53 those of Sakka and Jarboui (2016); Arowosegbe et al (2017); and Rahmawati (2018) who also reported that firm size has a significant effect on timeliness of financial reports. The finding, however, does not tally with those of Alkhatib and Marji (2012); Ibadin and Afensimi (2015); Mutiara, et al (2018) whose reports indicated an insignificant effect of firm size on timeliness of financial reports.…”

Section: Discussion Of the Findingscontrasting

confidence: 56%

“…In order to avoid conflict of interest, the principal can establish monitoring system including financial statement audit which will help to reduce information asymmetry and protect the interest of the principal and all shareholders by providing assurance that financial statement prepared by management reflects the 'true' economic condition and operating results of the entity. Mutiara, Zakaria and Anggraini (2018) reveal the effect of each of company size, company profit, solvency and the size of public accountant on audit report lag for the infrastructure, utility and transportation sectors listed on the Indonesian Stock Exchange. The population of the study are infrastructure, utility and transportation companies that are listed on and supervised officially by the Indonesian Stock Exchange from 2013-2015.…”

Section: Theoretical Reviewmentioning

confidence: 99%

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Effect of Firms’ Characteristics on Timeliness of Financial Reports of Quoted Insurance Companies in Nigeria

2019

RJFA

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Financial information needs to be made available to users as rapidly as possible to make corporate financial statement information relevant for decision making process. Timely reporting on financial statements is necessary for healthy financial markets. Against this backdrop, this study investigates the effect of firm characteristics on timeliness of financial reports on Nigerian insurance companies from 2008-2017. The study adopts ex-post facto research design and the data were sourced from the financial statements of the sampled companies. The dependent variable was measured by audit report delay while the independent variable was proxied by board size, firm leverage ratio and firm size. The analysis was conducted with the aid of STATA 12 software. The data were analysed by Pairwise correlation, descriptive statistics and ordinary least square (OLS) multiple regression technique. The result reveals that board size has a significant negative effect on audit report delay while firm size has a significant negative effect on audit report delay. The result further reveals that firm leverage has an insignificant negative effect on audit report delay. The study recommends among other things that management of large companies should always ensure that highly qualified personnel are placed at the final accounts section of the parent company and that compilation of financial reports should be gradual and not only towards the accounting year end to avoid unnecessary delay in publication of financial statements.

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Section: Discussion Of the Findingscontrasting

confidence: 56%

Section: Theoretical Reviewmentioning

confidence: 99%

Effect of Firms’ Characteristics on Timeliness of Financial Reports of Quoted Insurance Companies in Nigeria

2019

RJFA

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“…Sehingga, walaupun perusahaan memiliki utang, tetapi perusahaan masih mampu melakukan pembayaran utangnya, maka dari itu informasi mengenai utang ini tidak terlalu diprioritaskan. Hasil riset sama dengan penelitian sebelumnya yang diteliti oleh Mutiara, Zakaria, & Anggraini (2018) yang menunjukkan bahwa ketepatan waktu penyampaian laporan keuangan tidak dipengaruhi secara signifikan oleh variabel solvabilitas.…”

Section: Solvabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keunclassified

Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Di Bei

Carolina

Tobing

2019

JAB

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The timeliness of submitting financial statements is a rule that must be applied by all companies. Based on the Decree of the Chairperson of the Capital Market and Financial Institution Supervisors with number: KEP-431/BL/2012 stating that public companies that have effective registration must submit annual reports to BAPEPAM and LK no later than four months after the end of the financial year. This study aims to examine the effect of profitability, liquidity, solvency and firm size on the timeliness of financial statement submission. The population in this study is a consumer goods manufacturing sector manufacturing company listed on the Indonesia Stock Exchange. The sample was selected as many as 21 companies using the purposive sampling method. The analytical method is logistic regression. The data used is secondary data obtained through the web.idx.id website in the form of annual financial statements for the periode 2013-2017. The results of the study were tested using the SPSS version 24 application which showed that partial profitability (ROA), liquidity (CR), solvency (DAR) dan company siz

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“…Each issuer or public company whose registration statement has become effective must submit an annual report to Indonesian Capital Market Board (BAPEPAM) submitted a maximum of 4 months after the publication of the internal financial report. (Mutiara et al 2018). For issuers or public companies listed on stock exchanges in Indonesia and other countries' stock exchanges, where the deadline for submitting the annual report is different from the provisions set by capital market authorities in other countries (Farag et al 2017).…”

Section: Introductionmentioning

confidence: 99%

“…The influencing variable is the size of the company and the company that reported the loss. Mutiara, et al (2018) conducted a study on Audit Lag the result of multivariate research shows that the four factors simultaneously have an effect on Audit Lag, but the consistent effect is book year and reporting loss. The result of the research shows that the variable Company Size, Company Profit, Solvency and CPA Firm Size has a significant effect On Audit Report Lag.…”

Section: Introductionmentioning

confidence: 99%

Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia

Muda¹,

Davis²,

Erlina³

et al. 2020

RWE

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This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issueryear 2010-2016. The data analyzed research is 126. Data analysis technique used Moderated Regression Analysis (MRA) with the Application ofEviews Software. The study concluded thatstudy showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variablesto the Audit Lag and not haveto moderate the effect of the profitability to the Audit Lag.

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The influence of company size, company profit, solvency and CPA firm size on audit report lag

Cited by 14 publications

References 12 publications

Effect of Firms’ Characteristics on Timeliness of Financial Reports of Quoted Insurance Companies in Nigeria

Effect of Firms’ Characteristics on Timeliness of Financial Reports of Quoted Insurance Companies in Nigeria

Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Di Bei

Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia

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