scholarly journals Audit Report Lag and Its Determinants

2020 ◽  
Author(s):  
Lilik Shofiyah ◽  
Ani Wilujeng Suryani
Keyword(s):  
Accounting Information ◽  
Annual Reports ◽  
Company Size ◽  
Audit Report ◽  
Timely Manner ◽  
Public Accounting ◽  
Financial Reports ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Negative Impacts

Audit report lag is an important issue because it can affect the timeliness of accounting information that is used by internal and external users for their decision making. This study aims to examine the influence of profitability, solvency, company size, and the reputation of public accounting firms on the audit report lag. We collected data from 40 Indonesian mining companies annual reports from 2013 to 2017. The hypotheses were tested by using multiple regression analysis. The results show that profitability and company size have significant negative impacts on audit report lag, but solvency and reputation public accounting firm have no effect. The results of this study can be taken into consideration for companies as well as possible so that they can submit financial reports in a timely manner. Keywords: profitability, solvency, company size, reputation public accounting firm, audit report lag

Determinant of Audit Report Lag Among Mining Companies in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% of determination coefficient.

scholarly journals Determinant of Audit Report Lag Among Mining Companies In Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68-81
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% of determination coefficient.

ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA

2020 ◽  
Vol 5 (2) ◽  
pp. 333
Author(s):  
Devi Ayu Putri
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Participant Observation ◽  
Annual Reports ◽  
Company Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms

This study aims to examine and analyze (1) the effect of profitability on the timeliness of financial reporting (2) the effect of leverage on the timeliness of financial reporting (3) the effect of company size on the timeliness of financial reporting (4) the effect of reputation of public accounting firms on the accuracy financial reporting time and (5) the influence of the audit committee on the timeliness of financial reporting of companies listed on the Indonesian stock exchange. This research was conducted in the manufacturing sector of the consumer goods sector in 2012-2016 on the Indonesia Stock Exchange. Methods of research data using non-participant observation methods, by analyzing the annual reports and audit financial reports obtained. The data analysis method is logistic regression analysis, with hypothesis testing carried out by multivariate testing. The results showed that the profitability and audit committee had a positive effect on the timeliness of financial reporting, while leverage, company size, reputation of public accounting firms had no effect on timeliness of financial reporting. This research is expected to provide significant implications for related parties in assessing and predicting the timeliness of financial report submission.

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Reputasi Kantor Akuntan Publik Terhadap Intellectual Capital Disclosure

2020 ◽  
Vol 2 (3) ◽  
pp. 3197-3215
Author(s):  
Radhiah Suri Utami ◽  
Henri Agustin
Keyword(s):  
Real Estate ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Research Population

This research investigate the effect of Company Size, Profitability, and the Reputation of Public Accounting Firms on Intellectual Capital Disclosure in high-ic intensive companies listed on the Indonesia Stock Exchange in 2016-2018. The type of this research is descriptive and causality research. The research population are High-IC Intensive companies with a total 115 companies from bank, advertising, printing and media, and real estate sub sectors listed on the Indonesia Stock Exchange in 2016-2018, and the sample was determined using the purposive sampling method, with 82 sample from 115 High-IC Intensive companies. Multiple reggression was used to analysis the data. The result shows that company size have a negative and significant effect on intellectual capital disclosure. Profitability have a negative and not significant effect on intellectual capital disclosure. The reputation of the public accounting firm have a positive and significant effect on intellectual capital disclosure, but company size and profitability have failed to intellectual capital disclosure

scholarly journals Influencing Factors of Audit Report Lag: Evidence from Indonesia

2020 ◽  
Vol 9 (6) ◽  
pp. 148
Author(s):  
Zaky Machmuddah ◽  
Adhin Fauziah Iriani ◽  
St. Dwiarso Utomo
Keyword(s):  
Financial Services ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Report ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Audit Reports

This study intends to reveal the influence of firm size, profitability, solvability, and size of the public accounting firm on audit report lag (ARL). The object of this research is mining firms listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. Samples were chosen by purposive sampling method, uses secondary data with 96 samples, and applies multiple linear regression for data analysis. The finding of this research indicates that the solvability and size of public accounting firms influence the ARL. However, firms' size and profitability don't influence the ARL. The implication of the finding is issuers should pay attention to factors that affect ARL so that issuers are not subject to sanctions due to delays in the submission of audit reports from Financial Services Authority (OJK).

scholarly journals Audit Delay: Case Studies at Conventional Banking in Indonesia

2019 ◽  
Vol 3 (01) ◽  
pp. 33
Author(s):  
Yashinta Putri Wijayanti ◽  
Zaky Machmuddah ◽  
Stephanus Dwiarso Utomo
Keyword(s):  
Commercial Banks ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Sample Technique

The purpose of this study is to determine the effect of company size and profitability on audit delay with the reputation of the public accounting firm as a moderator. The study was conducted at conventional commercial banks in Indonesia during the 2014-2016 period. The total sample was 34 companies with 102 observations. The sample technique used was purposive sampling the analysis in this study used partial least square with WrapPLS. The results showed that company size and profitability has a significant effect on audit delay. The reputation of public accounting firms did not moderate the company size and profitability on audit delay.

scholarly journals ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2017 ◽  
Vol 19 (1) ◽  
pp. 50 ◽  
Author(s):  
Afina Survita Prameswari ◽  
Rahmawati Hanny Yustrianthe
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Firm Reputation ◽  
Financial Reports ◽  
Variable Effect ◽  
Accounting Firm ◽  
Purposive Sampling

Dalam penelitian ini menyelidiki faktor-faktor yang mempengaruhi audit delay pada perusahaan manufaktur 2010-2012. Variabel bebas adalah ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan variabel dependen adalah audit delay. Tujuan dari penelitian ini adalah untuk menganalisis dan membuktikan secara empiris pengaruh ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini parsial maupun simultan. Kontribusi dari penelitian ini adalah untuk membantu Badan Pengawas Pasar Modal (Bapepam) dalam menentukan kebijakan dan peraturan mengenai ketepatan waktu penyampaian laporan keuangan. Populasi dalam penelitian ini bahwa perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2012, total 40 perusahaan manufaktur diambil dengan menggunakan purposive sampling. Data ini menggunakan metode analisis data sekunder dengan menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel tidak mempengaruhi ukuran Perusahaan Audit delay. Variabel solvabilitas tidak berpengaruh pada Audit delay. Profitabilitas pengaruh variabel pada Audit delay. Reputasi Kantor Akuntan Publik untuk Audit efek delay. Variabel Auditor Opini tidak berpengaruh pada Audit delay. Hasil tes ini juga menyatakan bahwa lima faktor ini secara bersamaan berpengaruh terhadap Audit delay. Berdasarkan nilai R2 yang disesuaikan dari 29,4% menunjukkan bahwa hanya 29,4% Audit Keterlambatan variabel dijelaskan oleh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan 70,6% sisanya dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.In this study is investigated the factors that influence the Audit Delay in manufacturing companies 2010-2012. Independent variable is the size of the Company, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. While the dependent variable is the Audit Delay. The purpose of this study was to analyze and demonstrate empirically the effect of company size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion partially or simultaneously. Contributions of this research is to help the Capital Market Supervisory Agency (Bapepam) in determining the policies and regulations concerning the timely submission of financial reports. The population in this research that the manufacturing companies listed in Indonesia Stock Exchange the period 2010-2012, a total of 40 manufacturing companies were taken by using purposive sampling. This data using secondary data analysis method using multiple regression. The results of this study indicate that the variable does not affect the size of the Company's Audit Delay. Solvency variable has no effect on Audit Delay. Profitability variable effect on Audit Delay. Reputation Public Accounting Firm to Audit Delay effect. Auditor Opinion variable has no effect on Audit Delay. The results of this test also states that these five factors simultaneously influence on Audit Delay. Based on the adjusted R2 value of 29.4% indicates that only 29.4% Audit Delay variable explained by Company Size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. While the remaining 70.6% is explained by other variables not examined in this study.

scholarly journals Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor

2020 ◽  
Vol 2 (3) ◽  
pp. 2912-2928
Author(s):  
Ranti Dewi Fortuna ◽  
Efrizal Syofyan
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Financial Reports ◽  
Auditor Switching ◽  
Auditor Reputation

The purpose of this study is to analyze the influence of company age, company size, auditor reputation and auditor change on auditor switching. The data used in this study are annual and financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The method of sampling data using purposive sampling method based on certain criteria. Based on the sampling method, a sample of 230 companies was obtained. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that company size, auditor reputation and auditor switching had no effect on audit report lag and company age had a positive effect on audit report lag.

scholarly journals The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

2018 ◽  
Vol 9 (3) ◽  
pp. 177-186 ◽  
Author(s):  
Nera Marinda Machdar ◽  
Dade Nurdiniah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Statement ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Public Accounting Firms

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

scholarly journals A review of the empirical determinants of audit delay

2012 ◽  
Vol 9 (2) ◽  
pp. 511-514 ◽  
Author(s):  
Salem Eghlaiow ◽  
Guneratne Wickremasinghe ◽  
Stella Sofocleous
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Fiscal Year ◽  
Audit Report ◽  
Financial Reports ◽  
Significant Characteristic

Timeliness in financial reporting is considered to be a significant characteristic of accounting information. Since audit delay has been found to be the single most important factor in determining the timing of financial reports releases, this concept paper discuss the determinants of “audit delay”, the number of calendar days from fiscal year-end to the audit report date. The first section sheds some light on the significance of studying the determinants of audit delay. Next, it reviews the literature on audit report delay (ARL) and its determinants.

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