Audit Delay

This study aims to analyze the influence of company complexity on audit delay and the moderating effect of audit committee chair accounting expertise. The object of this study is the sector of property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Based on the purposive sampling used, there were 34 companies that met the criteria. The analysis technique used is PLS-SEM using WarpPLS 8.0. This study shows that company complexity has a positive and significant effect on the audit delay. The higher the company complexity of its subsidiary, the higher the audit delay can be. Furthermore, the audit committee chair accounting expertise variable mitigates this effect. Previous research did not examine the role of audit committee chair accounting expertise in the complex situation that related to the higher audit delay. Theoretically, this research contributes to the study of agency theory. Practically, this research is useful for companies to monitor their audit process within the company through audit committee chairs who have accounting expertise that can reduce the length of the audit delay and complete their duties more effectively and in a timely manner.

performance effectiveness and quality and contribute to the audit literature for all available research. The originality of the audit delay as an explanatory variable in audit assessment studies can lead to a better understanding of auditor ratings and decision-making processes in big for auditors and non-big for developing country auditors.

Terdapat entitas go public yang mempublikasikan laporan keuangan auditan pada Otoritas Jasa Keuangan dengan terlambat. Ketepatan waktu publikasi laporan keuangan ini bergantung pada durasi waktu pengerjaan audit hingga selesai. Penelitian ini bertujuan untuk mengetahui pengaruh dari komite audit, profitabillitas, solvabilitas, ukuran perusahaan, dan ukuran KAP terhadap Audit Report Lag. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari situs www.idx.go.id yaitu laporan keuangan perusahaan property dan real estate. Teknik pengambilan sampel yang digunakan adalah Teknik purposive sampling dengan sumpah sampel sebanyak 43 perusahaan di sektor property dan real estate pada periode tahun 2018-2022. Analisis data dilakukan menggunakan metode uji asumsi klasik dan regresi linier berganda dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif terhadap Audit Report Lag. Namun, komite audit, solvabilitas, dan ukuran KAP memberikan pengaruh negatif terhadap Audit Report Lag.

(BIST)'e kote olan işletmelerin denetim raporlarında bulunan kilit denetim konu sayıları ile denetim rotasyonu ve denetim gecikmesi arasındaki ilişki ele alınmıştır. Çalışmada denetim rotasyonu; denetim firmalarının rotasyonu ve sorumlu denetçinin rotasyonu olmak üzere iki açıdan incelenmiştir. Denetim gecikmesinin belirlenmesinde mali yıl sonu kapanışı ile denetim raporunun sorumlu denetçiler tarafından imzalanmasına kadar geçen süre dikkate alınmıştır. Değişkenler arasındaki ilişki panel veri analizi yöntemi ile test edilmiştir. Çalışma iki model üzerinden gerçekleştirilmiştir. Birinci modelde kilit denetim konu sayıları ile denetim firması rotasyonu incelenirken, ikinci modelde ise kilit denetim konu sayıları ile sorumlu denetçi rotasyonu ele alınmıştır. Modellerden elde edilen sonuçlara göre kilit denetim konu sayıları ile denetim firma rotasyonu, sorumlu denetçi rotasyonu ve denetim gecikmesi arasında anlamlı bir ilişki bulunamamıştır. Çalışmanın gerek ele aldığı konu gerekse ulaştığı sonuçlar açısından özgün olduğu ve literatüre önemli katkılar sunacağı düşünülmektedir.

performance effectiveness and quality and contribute to the audit literature for all available research. The originality of the audit delay as an explanatory variable in audit assessment studies can lead to a better understanding of auditor ratings and decision-making processes in big for auditors and non-big for developing country auditors.

ANGGOTA KELOMPOK 2:
HARJUNA DWIJAYA KUSUMA 2410112177 (KETUA)
RACHMA NISA REVHANY 2410112163 (ANGGOTA)
PUTRI AYU WULANDARI 2410112166  (ANGGOTA)
NATASYA MEIDINA WIBAWA 2410112171 (ANGGOTA)
ANGELICA KEISHA PUTRI G. 2410112182 (ANGGOTA)
KEYSSA ALLYA HERMAWATI 2410112184 (ANGGOTA)
NAFEEZA LAILATUL FITRI 2410112188 (ANGGOTA)
RACHEL ABIGAIL NORITA S. 2410112189 (ANGGOTA)
SASSY KAITLYN SIAHAAN 2410112190 (ANGGOTA)

Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas perusahaan, debt to asset ratio, dan ukuran perusahaan terhadap audit fee pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 20142018. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018 dengan total jumlah sampel pada penelitian ini adalah 200 perusahaan dalam 5 tahun masa penelitian. Data diolah mengunakan Statstical Package for The Social Sciences (SPSS) IBM. Analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa variabel kompleksitas perusahaan, debt to asset ratio dan ukuran perusahaan berpengaruh positif terhadap audit fe

This paper examines relationship between audit delay and several company characteristics in Nigeria. The objective of this study is to measure the extent of audit lag in Nigeria and to establish the impact of selected corporate attributes on audit delay in Nigeria. A sample of 20 quoted companies was selected for a period of 2009 to 2011. The audit delay for each of the companies revealed that it takes a minimum of 30 days and a maximum of 276 days for Nigerian companies to publish their annual reports. Nigeria listed companies take approximately two months on the average beyond their balance sheet date before they are finally ready for the presentation of the audited accounts to the shareholders at the annual general meetings. The results from the panel data which was estimated using Ordinary Least Square regression showed that the major determinants of audit delay in Nigeria include multinationality connections of companies, company size and audit fees paid to auditors. We therefore recommend that regulatory agencies in Nigeria should probe audit delay and formulate policies to enforce compliance with timely release of annual reports.

The study examined the effect of audit committee on Audit Delay of listed consumer goods firms in Nigeria. The ex-post facto research design was employed in the study. Secondary data was collected from annual reports and accounts of listed consumer goods firms in Nigeria. The population of the study is twenty One ( ) and the sample size is fifteen (15) for a period 10 years (2012)(2013)(2014)(2015)(2016)(2017)(2018)(2019)(2020)(2021). Six (6) The study recommended that the management of the firms should continue to sustain the size or numbers of the committee in their respective audit committee since the committee size have been empirically proven to have significantly reduced the time frame of reporting.

This research aims to examie auditor spelization, audit opinion,auditor switching on audit delay. The population in this research is emiten sector transportation and logistic Stock Exchange 2020-2023. The variables used in this research are Audit Delay as the dependent variable; Auditor Spelization, Audit Opinion, And Auditor Switching as the independent variable. The sampling technique used was the purposive sampling method and a sample of 23 companies and 91 sample. The analysis methods usedare Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The research result show that Auditor Spelization has a negative effect on Audit Delay. Audit Opinion has a negative effect on Audit Delay. Auditor Switching has a positive effect on Audit Delay.

Penelitian ini dilakukan untuk menguji pengaruh variabel Komite Audit, Kepemilikan Publik, Ukuran Perusahaan, Profitabilitas (ROE) terhadap Audit Report Lag. Data diperoleh dengan metode purposive sampling dengan kriteria perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) dan menyediakan data laporan keuangan selama periode penelitian (2015 sampai dengan 2019). Hasil analisis menunjukkan bahwa data-data yang digunakan didalam penelitian ini telah memenuhi asumsi klasik, yang meliputi: tidak terjadi gejala multikolinearitas, tidak terjadi gejala heteroskedastisitas, dan data terdistribusi normal. Dari hasil analisis regresi menunjukkan bahwa ada satu variabel yang secara parsial berpengaruh negatif terhadap audit report lag yaitu kepemilikan publik. Sedangkan 3 variabel lainnya yaitu komite audit, ukuran perusahaan, dan profitabilitas tidak berpengaruh signifikan terhadap audit report lag. Kemampuan prediksi dari keempat variabel secara simultan adalah sebesar 5.2%

Puji syukur kita panjatkan ke hadirat Allah SWT, yang atas rahmat-Nya dan karunianya kami dapatkan menyelesaikan makalah ini tepat pada waktunya. Adapun tema dari makalah ini adalah "Etika Profesi Akuntan dalam Permasalahan Audit: Studi Kasus Skandal Tesco dan Peran KAP Pwc" Pada kesempatan ini kami mengucapkan terima kasih yang sebesar-besarnya kepada dosen mata kuliah Etika Bisnis & Profesi yang telah memberikan tugas terhadap kami. Kami juga ingin mengucapkan terima kasih kepada teman-teman seperjuangan yang telah mendukung kami sehingga kami bisa menyelesaikan tugas ini tepat pada waktunya. Kami menyadari, bahwa makalah yang kami buat ini masih jauh dari kata sempurna baik segi penyusunan, bahasa, maupun penulisannya. Oleh karena itu, kami sangat mengharapkan kritik dan saran yang membangun dari semua pembaca guna menjadi acuan agar bisa menjadi lebih baik lagi di masa mendatang. Semoga makalah "Etika Profesi Akuntan dalam Permasalahan Audit: Studi Kasus Skandal Tesco dan Peran KAP Pwc" ini bisa menambah wawasan dan bisa bermanfaat untuk perkembangan dan peningkatan ilmu pengetahuan.

Penelitian ini bertujuan untuk  menguji dan  menganalisis pengaruh ukuran perusahaan, leverage, profitabilitas dan ukuran KAP terhadap audit delay. Data yang digunakan adalah data sekunder yang diperoleh dengan dokumentasi data yang dianggap berhubungan dengan penelitian yang diambil di website resmi Bursa Efek Indonesia. Data yag dikumpulkan dan memenuhi kriteria penelitian berjumlah 527 sampel yang diolah dengan menggunakan analisis regresi berganda. Temuan penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas dan ukuran KAP berpengaruh terhadap audit delay, sedangkan leverage tidak berpengaruh terhadap audit delay. Hal ini  berarti semakin besar perusahaan, profitabilitas dan ukuran KAP, maka akan memperpendek rentang audit delay, sedangkan tinggi rendahnya tingkat leverage tidak akan memengaruhi rentang audit delay

Banking sector has very important role in International Trade and National Development. In Banking sector, this business also generate and reported financial report as the tool to evaluate and control the the fund that they received and they distributed. This financial report also must submitted on time and inform all relevant information regarding the entire business activity base on IASB framework. This punctuality also contributes to the accuracy and efficiency of stock market performance. This research purpose is to examine the effect of profitability, liquidity, capital structure and size of the firm to punctuality of financial report submission on banking sector in Indonesia Stock Exchange. There are 5 independent variables that proxy the financial aspect such as profitability, liquidity, capital structure and size of the firm. This research applied multiple linear regressions and tests the effect of these 5 variables on punctuality of financial report submission. We applied F test, t test and examine R 2 value to the model. Finding of this research is only profitability has the effect on punctuality of the financial report submission. While the other variables cannot be concluded has the effect as the p value of variable showed > 0.05. Base on F test, this research also concludes there is simultaneous effect of these 5 variables on punctuality of financial report submission.

The main objective of this study was to investigate the relationship between investment opportunities of companies and the delay in presenting the audit report. To measure the investment opportunities, company ranking method was used based on three ratio of market value to book value of assets, the ratio of market value to book value of equity and the ratio of gross property, machinery and equipment. To test the research hypotheses, data on 77 companies including 847 firm-year observation was collected from 2003 to 2013 and panel data method was used for estimating multivariate regression model. Results of the statistical tests conducted on the hypotheses showed that companies with more investment opportunities in comparison with other companies had shorter delay in the audit report.

Financial reporting quality is very important in the consumer goods sector in Nigeria as it guarantees transparency, accountability, and investors' confidence. Meanwhile, the high-profile scandals that resulted in the loss of multiple investments at the beginning of the 21st century linked to lapses in financial reporting quality have continued to cast doubts in the minds of investors about the reliability of financial reports that are churned out by financial experts in all the sectors including the consumer goods sector. Some scholars have reviewed different variables that impact the quality of financial reporting such as a review of the effect of board characteristics on the financial reporting quality of firms, a review of corporate governance on the quality of financial reports, and so on. However, there is a need to carry out more of such investigations in a sector such as the consumer goods industry due to its vital role in the economic development of any nation. This paper therefore examined the relationship between Board Specific Attributes and Financial Reporting Quality of Listed Consumer Goods Firms in Nigeria. The study used an ex post facto research approach and secondary data were retrieved from the annual financial reports of selected consumer goods firms in Nigeria for eleven years from 2013-2023. STATA 13 was used to carry out correlation and regression analysis of the effects of relevant variables. The study confirmed that board size had a significantly negative effect on the financial reporting quality of listed consumer goods firms in Nigeria. The study also found that board independence and board diversity had negative and insignificant effects on the financial reporting quality of the listed consumer goods firms. The study therefore recommended that consumer goods firms need to reduce the number of non-executive directors on the board to minimize management costs. The study also encourages the firms to have a good mix of experience, gender balance, and independence in the boards' configurations.

Hingga saat ini pertumbuhan perekonomian di negara Indonesia berkembang semakin pesat. Banyak perusahaan-perusahaan baru yang mulai tumbuh menjadi perusahaan publik dan ikut menyemarakkan dunia bisnis terbuka. Hal ini dapat dilihat dengan berkembangnya jumlah perusahaan go public di Indonesia tahun 2006 sampai tahun 2014 (Gambar 1.1).

ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh variabel Corporate Governance, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Sektor Industri Barang Konsumsi di BEI Tahun 2012 - 2014. Populasi dalam penelitian ini adalah seluruh perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2011-2014 yang menyampaikan data pada laporan keuangan yang telah diaudit pada sektor industri barang konsumsi dari tahun 2012 – 2014, data pada laporan keuangan mencantumkan jumlah direksi, komisaris dan komite audit, dan waktu pelaporan penyampaian laporan keuangan tercantum pada laman situs BEI.Populasi dalam penelitian ini berjumlah 38 perusahaan dengan sample berjumlah 33 perusahaan. Metode penelitian yang digunakan adalah analisis regresi logistik, uji fit data, analisis korelasi berganda dan analisis koefisien determinasi. Hasil penelitianmenunjukan adanya pengaruh yang signifikan Dewan Komisar...

Users of financial statements need information that is valid as a basis for decisions they make. In the conceptual framework of financial reporting stated that the timeliness of financial reporting is a major qualitative characterize in favor of the relevance of financial statements, so this will make the benefits of the financial statements will be reduced if the report was not available on time. Audit delay can be very detrimental to investors because it may increase information asymmetry and lead to rumors of capital market participants that create conditions in the capital markets is uncertain. The shorter the time period between the date of expiration of the fiscal year to the date of publication of the financial statements, the greater the benefits the users of financial statements. This study aimed to analyze the effect of company size, auditor opinion, size firm, solvency, and profitability to audit delay. Samples were selected using purposive sampling technique. The population is the entire mining company listed on the Indonesia Stock Exchange from 2012 until 2013. Hypothesis testing using multiple linear regression. From the test results, profitability variables significantly influence audit delay. While the variable size of the company, the audit opinion, the size of the firm, and no significant effect on the solvency of audit delay. The magnitude of the effect that (R 2) by all variables together against the dependent variable of 12.3%, while the remaining 87.7% is influenced by other variables.

The aim of this study is to analyze determinants of internet financial reporting (IFR) consist of auditor reputation, profitability, liquidity, and leverage. This research used causal design method to analyze the relationship between dependent variable and independent variables. The population of this research is manufacturing companies which enlist in Indonesia Stock Exchange and the sample is taken by purposive sampling method. Sample that used in this research is 292 manufacturing companies listed in Indonesia Stock Exchange. The data was analyzed by regression logistic with significance level at 5%. The result of this research indicates that some determinants of IFR such Profitability, liquidity and leverage ratio effect IFR practice. However, other factors, such as auditor's reputation ratio are not proven as the company choice to use the internet as a medium for corporate financial reporting.

Price to Book Value sementara variable terikat adalah return saham. Metode Penelitian menggunakan metode kuantitatif dan pengolahan data menggunakan software statistis Eviews 6.0. Hasil penelitian mengatakan bahwa sampel yang sesuai kriteria berjumlah 32 perusahaan, sementara dari 4 variabel bebas yang digunakan hanya variabel Growth Profit dan Price to Book Value yang signifikan mempengaruhi return saham, sementara variable lainnya ; Debt Equity Ratio dan Net Profit Margin tidak mempengaruhi return saham.

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, anak perusahaan, leverage, ukuran kantor akuntan publik dan profitabilitas terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2011-2015. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2011-2015 yang berjumlah 110 sampel penelitian.Teknik analisis data menggunakan analisis regresi, uji t, uji F dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Ukuran perusahaan tidak berpengaruh positif signifikan terhadap audit delay. Anak perusahaan tidak berpengaruh positif signifikan terhadap audit delay Leverage berpengaruh positif signifikan terhadap audit delay. Ukuran Kantor Akuntan Publik berpengaruh negatif signifikan terhadap audit delay. Profitabilitas berpengaruh negatif signifikan terhadap audit delay perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015.

Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent. Even researchers found that this phenomenon is still happening as many public companies did that listed on the Indonesian stock exchange. This study aims to determine the effect of industry specialization, audit opinion and size of Public Accounting Firm (KAP) on Audit Delay with firm size as a moderating variable. The sampling technique used purposive sampling and involved 33 mining companies listed on the Indonesian stock exchange. The data analysis method used moderated regression analysis (MRA). The results showed that Industrial Specialization had a positive effect on audit delay. Audit opinion does not affect audit delay. The size of the Public Accounting Firm (KAP) has a positive effect on audit delay. Firm size has no effect on audit delay. Our assumption that firm size is a ...

Studi ini bertujuan untuk mengkaji pengaruh dari karakteristik audit dan karakteristik perusahaan terhadap pergantian Kantor Akuntan Publik di Indonesia. Karakteristik audit terdiri atas opini audit, keterlambatan audit, dan reputasi KAP. Karakteristik perusahaan terdiri atas ukuran perusahaan, kesulitan keuangan, pergantian manajemen, pertumbuhan perusahaan, dan kompleksitas perusahaan. Data yang dikaji dalam studi ini terdiri atas laporan tahunan perusahaan yang tercatat pada Bursa Efek Indonesia pada tahun 2014 sampai dengan 2018. Sampel diambil dengan memanfaatkan metode purposive sampling dan yang terpilih sebanyak 439 perusahaan (2.131 data).

Perusahaan go public harus memberikan informasi berupa laporan keuangan yang sudah diaudit oleh jasa auditor independen, yang umumnya disebut akuntan publik untuk mengaudit laporan keuangan mereka. Perusahaan dan profesi auditor sama-sama dihadapkan pada tantangan-tantangan yang berat. Mereka sama-sama harus mempertahankan eksistensinya dengan perusahaan kompetitor atau rekan seprofesinya. Tujuan dari penelitian ini adalah menguji dan menganalisis secara empiris tentang faktor-faktor apa sajakah yang mempengaruhi ekspektasi klien dalam audit judgment. Variabel yang digunakan dalam penelitian ini adalah variabel independen yaitu hubungan klien dengan KAP, jasa non-audit yang diberikan KAP, pentingnya klien bagi KAP, pengalaman audit klien dan variabel dependen yaitu ekspektasi klien dalam audit judgement. Hasil penelitian ini menunjukkan bahwa yaitu hubungan klien dengan KAP, jasa non-audit yang diberikan KAP, pentingnya klien bagi KAP, pengalaman audit klien berpengaruh tidak signif...

Tujuan penelitian ini adalah untuk memperoleh bukti empiris adanya pengaruh antara variabel profitabilitas, kesulitan keuangan, ukuran perusahaan, dan umur perusahaan terhadap ketepatan waktu pelaporan keuangan pada perusahaan tambang pada periode 2016-2018. Jenis penelitian ini adalah penelitian kuantitatif.Data yang digunakan dalam penelitian ini adalah data sekunder.Populasi dalam penelitian ini mencakup semua perusahaan tambang yang terdaftar di BEI dalam periode 2016-2017. Sampel dalam penelitian ini sebanyak 17 perusahaan yang memenuhi kriteria, yaitu 13 perusahaan tepat waktu dalam penyampaian laporan keuangan sedang 4 diantaranya tidak tepat waktu. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Analisis data yang digunakan untuk menguji hipotesis adalah regresilogistik dengan tingkat signifikansi 5% dan dengan menggunakan alat bantu SPSS versi 23. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas, kesulitan keuangan, ukuran perusa...

The purpose of this research is to analyze the factors that affect audit delay and timeliness of financial reports to the manufacturing consumer good sector companies listed on the Indonesia Stock Exchange The examined factors of this research are profitability, solvability, company size, the size of a public accounting firm and company age as the independent variables while the timeliness and audit delay as the dependent variables. The sample consists of 95 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used is multiple regression analysis to measure audit delay, logistic regression to measure timeliness and a the relationship between the timeliness of audit delay. As the results of the research, there are five factors have significant effect on audit delay. They are: 1)...

Tujuan penelitian ini adalah untuk mengetahui pengaruh Audit Delay, Opini Audit dan Reputasi Auditor terhadap Voluntary Auditor Switching. Populasinya adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesi (BEI) periode tahun 2015 hingga 2019. Metode pengambilan sampel adalah purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian secara parsial Audit Delay tidak berpengaruh terhadap Voluntary Auditor Switching, sedangkan Opini Audit dan Reputasi Auditor berpengaruh terhadap Voluntary Auditor Switching. Secara simultan variabel Audit Delay, Opini Audit dan Reputasi Auditor berpengaruh terhadap Voluntary Auditor Switching sebesar 62,30 %, sedangkan sisanya sebesar 37,70 % dipengaruhi oleh variabel lainnya yang tidak termasuk dalam penelitian ini.

Penelitian ini bertujuan untuk menguji apakah pengaruh ukuran perusahaan, umur perusahaan, dan opini auditor terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis deskriptif dengan pendekatan kausal komparatif (sebab-akibat), yamg diukur menggunakan metode berbasis regresi linier berganda dengan SPSS 23. Populasi dari penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2013 sampai dengan tahun 2015. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 15 perusahaan pertambangan sehingga total observasi dalam penelitian ini sebanyak 45 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) ukuran perusahaan berpengaruh terhadap audit delay pad...

Responding to globalization of the international business environment the companies need to draw and present reliable and comparable audited financial statements, and consequently there is a vital need to implement international financial reporting standards. Foreign investments in Kosovo as a new developing country are growing. The purpose of this paper is to consider the role of audited financial statements in encouraging foreign investment in the private sector in Kosovo. To examine this issue, we have analysed three determinant factors in presenting financial statements to the foreign investors: auditor’s report, auditor reputation and relevance of auditor’s findings. The results of this study indicate that these variables have a positive effect on promotion of foreign investment. These results also revealed that audited financial statements are very important for Kosovo companies in order to ensure an equal worldwide treatment.

abstrak  This study was aimed to examine the effect of company’s size, debt default , and the prior year’s audit opinion on going concern audit opinion. The population in this study were manufacturing companies that listed on the Indonesia Stock Exchange (BEI) in 2013 until 2015. Sample was determined by the method of purposive sampling. Hypotesis testing on this research was done by the logistic regression analysis. The research prove that company’s size a significant effect to going concern opini . debt default and opinion shopping no significant effect to going concern opini  keywords:company’s size, debt default, opinion shopping, going concern audit opin.

This study aims to analyze the effect of company size, profitability, solvency, and audit opinion on audit delay. The population of this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2018, but the samples employed in this study were 31 companies. The type of research data is a quantitative data of secondary sources, which analyzed with descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination R² and t test. The results of this study of solvency variables affect audit delay with a significant value of 0,000. Firm size variable has no effect on audit delay with a significant value of 0.490. The profitability variable does not affect the audit delay with a significant value of 0.098. The audit opinion variable does not affect the audit delay with a significant value of 0.313. Abstrak; Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh ukuran perusahaan, profitabilitas, solvabilitas, dan opini audit terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia pada 2017-2018. Sampel dalam penelitian ini adalah 31 perusahaan yang terdaftar di BEI sebanyak 31 perusahaan. Jenis data penelitian adalah data kuantitatif dan sumber data sekunder dengan analisis statistik deskriptif, teknik asumsi klasik, analisis regresi linier berganda, koefisien determinasi R² dan uji t. Hasil penelitian variabel solvabilitas mempengaruhi audit delay dengan nilai signifikan 0,000. Variabel ukuran perusahaan tidak berpengaruh pada audit delay dengan nilai signifikan 0,490. Variabel profitabilitas tidak mempengaruhi audit delay dengan nilai signifikan 0,098. Variabel opini audit tidak mempengaruhi penundaan audit dengan nilai signifikan 0,313.

Financial report in a company can provide a good information for who use it if comply the appointes requirement (Indonesian Acoounting Principles) including relevant, understand, objective, netral, ontime, can be compared, complete,in calculating profitability a company needs financial report from involved corporation, consist of balance sheet and income statement. Financial statement show the company condition consist of assets, liabilities and companycapital in a specific time. To learn more about financial report like balance sheet and income statementfrom 2012 until 2014.PT. Astragraphia, Tbk is one of company business providers based on document technology, information & communication or known as DICT(Document, Information & Communication Technology). Theory used for support this research is Kasmir, Fahmi, Jumingan, and another articles associated of financial performance analysis.The result of analysis descriptive were made against profitability ratios analysis can take the de...

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh ukuran perusahaan, opini audit, profitabilitas, kompleksitas operasi, dan leverage terhadap audit delay. Sampel dalam penelitian terdiri dari 65 perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia periode 2016-2020, yang dipilih menggunakan teknik purposive sampling. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan program SPSS versi 25. Secara simultan hasil penelitian menyatakan bahwa ukuran perusahaan, opini audit, profitabilitas, kompleksitas operasi, dan leverage memiliki pengaruh signifikan terhadap audit delay. Kemudian secara parsial hasil penelitian menunjukkan bahwa opini audit dan profitabilitas berpengaruh negatif signifikan terhadap audit delay, serta kompleksitas operasi berpengaruh positif signifikan terhadap audit delay. Sedangkan variabel ukuran perusahaan dan leverage tidak memiliki pengaruh signifikan terhadap audit delay.

This study aims to find empirical evidence and analyze the significant influence on the behavior of auditors who are proxied in audit experience, compliance pressure and independence of Audit Judgment. The sample used in this study were senior auditors, partners and managers working in public accounting firms in the city of Jakarta, Indonesia, which were recorded in the Public Accounting Firm Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2019. Sampling was done randomly and obtained as many as 90 respondents. The analysis technique used in this study is the Smart PLS program with a significant level of 5%. The results showed that audit experience and independence had a significant effect on Audit Judgments, while compliance pressure did not have a significant effect on Audit Judgments.

Penelitian ini menggunakan studi kuantitatif yang bertujuan untuk memastikan secara empiris adanya pengaruh secara parsial dan simultan dari ukuran perusahaan, profitabilitas, dan komite audit terhadap keterlambatan laporan audit. Populasi dalam penelitian ini ialah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia 2018-2021. Sampel dalam penelitian ini diambil menggunakan metode purposive sampling, sehingga diperoleh 76 sampel dari 47 populasi perusahaan. Pengujian hipotesis menggunakan Regresi Data Panel dengan menggunakan aplikasi Eviews versi 12. Hasil yang diperoleh dalam penelitian ini yaitu, ukuran perusahaan tidak berpengaruh terhadap keterlambatan laporan audit, profitabilitas berpengaruh secara positif dan signifikan terhadap keterlambatan laporan audit, komite audit berpengaruh negatif dan signifikan terhadap keterlambatan laporan audit, dan ukuran perusahaan, profitabilitas, dan komite audit berpengaruh secara simultan terhadap ke...

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ukuran perusahaan, profitabilitas dan komite audit terhadap audit report lag pada perusahaan manufaktur subsektor food & beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Populasi dalam penelitian ini ialah perusahaan manufaktur sub sektor food & beverage yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Penelitian ini dilakukan dengan metode kuantitatif dengan bantuan alat uji analisis yang digunakan adalah SmartPLS. Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang memengaruhi terhadap audit report lag, yaitu ukuran perusahaan, profitabilitas dan komite audit, suatu studi literature audit. Tujuan penulisan a...

Timeliness of financial statements has been regulated by the government in accordance with regulations issued by the Otoritas Jasa Keuangan (OJK) which states that public companies are required to submit financial reports no later than the fourth month after the financial year ends. But some companies that are not timely in presenting their financial statements. This study aims to find empirical evidence about the influence of company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation on the timeliness of financial statement submission. The population in this study are property and real estate sub-sector services companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia (BEI)) for the period of 2016-2018, as many as 47 companies. The sample in this study were 35 companies taken by purposive sampling method. The dependent variable is, the timeliness of financial statement submission. While the independent variables in this study are...

Penelitian ini bertujuan untuk mengetahui pengaruh umur perusahaan, total asset, solvabilitas, profitabilitas, ukuran KAP, dan kapitalisasi pasar terhadap audit delay, baik secara simultan maupun secara parsial pada perusahaan consumer good yang terdaftar di bursa efek Indonesia periode 2010-2013. Pemilihan sampel pada penelitian menggunakan metode purposive sampling. Sampel diperoleh dari 37 perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia dengan pengamatan selama 4 tahun, sehingga sampel yang terpilih sebanyak 108 sampel. Metode analisis yang digunakan adalah analisis deskriptif, uji asumsi klasik, dan uji regresi berganda. Pengujian secara simultan menyimpulkan bahwa semua variabel bebas secara bersama-sama mempengaruhi variabel terikat. Sedangkan pengujian secara parsial memperlihatkan bahwa hanya ada 1 dari 6 variabel bebas yang berpengaruh terhadap audit delay, yakni faktor solvabilitas. (MS) Kata kunci: audit delay, umur perusahaan, total asset, solvabilitas, profitabilitas, ukuran KAP, dan kapitalisasi pasar.

Penelitian ini bertujuan untuk  menguji dan  menganalisis pengaruh ukuran perusahaan, leverage, profitabilitas dan ukuran KAP terhadap audit delay. Data yang digunakan adalah data sekunder yang diperoleh dengan dokumentasi data yang dianggap berhubungan dengan penelitian yang diambil di website resmi Bursa Efek Indonesia. Data yag dikumpulkan dan memenuhi kriteria penelitian berjumlah 527 sampel yang diolah dengan menggunakan analisis regresi berganda. Temuan penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas dan ukuran KAP berpengaruh terhadap audit delay, sedangkan leverage tidak berpengaruh terhadap audit delay. Hal ini  berarti semakin besar perusahaan, profitabilitas dan ukuran KAP, maka akan memperpendek rentang audit delay, sedangkan tinggi rendahnya tingkat leverage tidak akan memengaruhi rentang audit delay

This study aims to analyze the time series and cross section of financial performance comparisons that occurred at PT Adaro Energy, PT Indika Energy, and PT Harum Energy in 2019-2021. The research method used is descriptive qualitative by taking data sources obtained from the corporate websites of PT Adaro Energy Tbk, PT Harum Energy, PT Indika Energy Tbk and the website idx.com. The results found that PT HRUM is a company with the best prospects seen from various comparisons. While PT INDY is considered to have the best management control compared to the other two companies. PT ADRO has no problems that need to be underlined, they just need to improve a little.

Perusahaan go public wajib untuk menyampaikan laporan keuangan yang telah daudit secara tepat waktu. Faktor intern perusahaan dan auditor independen dapat mempengaruhi ketepatan waktu publikasi laporan keuangan. Tujuan penelitian ini adalah untuk memperoleh bukti empiris pengaruh financial distress dan GCG pada ketepatan waktu publikasi laporan keuangan dengan audit report lag sebagai variabel intervening. Jumlah sampel yang diambil adalah sebanyak 45 sampel dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menggunakan metode observasi non partisipan. Teknik analisis data yang digunakan adalah teknik analisis jalur (path analysis). Hasil penelitian menunjukan bahwa financial distress berpengaruh positif pada audit report lag. GCG berpengaruh negatif pada audit report lag. Financial distress dan GCG tidak berpengaruh pada ketepatan waktu publikasi laporan keuangan. Financial distress dan GCG berpengaruh pada ketepatan waktu publikasi laporan keuangan mel...

Audit fees are deemed as one of the factors that might influence on the opinions of the external auditors regarding audit quality. This study aimed to investigate the opinions of auditors in terms of the influences on audit fees. A 16-item survey questionnaire distributed to 160 external auditors, 127 were returned yielding a 79 percent response rate. Descriptive analysis and multiple regression model were used to analyze data and test hypotheses. The study revealed that there is a significant positive relationship between the origin of company and audit fees, where multinational companies pay higher audit fees more than the local ones. Moreover, results revealed a significant positive relationship between the company's total assets, the company's profitability, and audit fees. In contrast, the study found that there is no significant relationship between the company's complex of operation and audit fees. This study provides an insight to regulators about the potential influential factors on audit fees, and how audit fees can influence on audit quality. The study shed on the perceptions of external auditors about the potential factors that influence on audit fees, where several previous studies highlighted on the perceptions of investors and users of financial statements regarding the influence of audit fees on audit quality.