Audit Effects of Accounting Firm Organization Levels

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.

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Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v9i2.728 ◽

2018 ◽

Vol 9 (2) ◽

pp. 33-49

Author(s):

Karina Harjanto

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Real Estate ◽

Multiple Linear Regression ◽

Sampling Method ◽

Secondary Data ◽

Financial Reports ◽

Accounting Firm ◽

Purposive Sampling ◽

Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

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PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN TEKANAN KLIEN SEBAGAI VARIABEL MODERASI

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v4i3.287 ◽

2019 ◽

Vol 4 (3) ◽

pp. 381-390

Author(s):

Prayogi Gunawan ◽

Abriandi Abriandi

Keyword(s):

Regression Analysis ◽

Audit Quality ◽

Ideal Condition ◽

Certified Public Accountants ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Questionnaire Form ◽

Client Pressure ◽

Survey Approach

This study aims to test whether client pressure can moderate the influence of auditor’s independence and auditor’s competence on audit quality. This study used a survey approach with questionnaire form which filled by 80 auditors who work at the Public Accounting Firm of North Jakarta listed at the Indonesian Institute of Certified Public Accountants. Regression analysis was used to test the hypothesis. The result of the research shows that if the auditor has high independence and competence, then audit quality will be higher also. Based on testing of a pure moderator, client pressure is able to moderate and strengthen each influence of auditor’s independence and auditor’s competence on audit quality. This suggests that this study produces an ideal condition in which client pressure makes the auditor more independent and competent to the job. Keywords: Auditor’s independence, Auditor’s competence, Audit quality, Client pressure

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Proposed in the Intervention Process of Continuous Improvement in Professional Services, the Case in an Accounting Firm

SSRN Electronic Journal ◽

10.2139/ssrn.2567838 ◽

2013 ◽

Author(s):

M.I. Eloisa Cadenas

Keyword(s):

Continuous Improvement ◽

Professional Services ◽

Accounting Firm ◽

Intervention Process

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Understanding Small Accounting Firm Membership in Associations and Networks: A Field Study

SSRN Electronic Journal ◽

10.2139/ssrn.2884301 ◽

2016 ◽

Author(s):

Kenneth L. Bills ◽

Christie Hayne ◽

Sarah E. Stein

Keyword(s):

Field Study ◽

Accounting Firm

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An Investigation of the Attributes of Top Industry Audit Specialists

Behavioral Research in Accounting ◽

10.2308/bria.2004.16.1.1 ◽

2004 ◽

Vol 16 (1) ◽

pp. 1-17 ◽

Cited By ~ 21

Author(s):

Mohammad J. Abdolmohammadi ◽

D. Gerald Searfoss ◽

James Shanteau

Keyword(s):

Communication Skills ◽

Technical Expertise ◽

Present Evidence ◽

Accounting Firm ◽

Research And Practice ◽

Professional Rank ◽

Extensive List

Prior research in psychology and auditing has established that in addition to ability, experience, and knowledge, many other attributes such as confidence and communication skills are also important to expertise. The literature also suggests that the importance of various expert attributes differ by professional rank. This study extends this literature by providing evidence on an expanded list of attributes of top industry audit specialists (TIASs). Specifically, the study elicited data from 114 senior audit partners known to be TIASs by a Big 6 accounting firm. These subjects generated an extensive list of attributes of TIASs in an open-ended questionnaire and assessed their importance. They also assessed the importance of each attribute in a 25-item pre-defined list. Our findings confirm the importance of many attributes reported in the expertise literature that can be classified as judgment/technical expertise. Our study also identifies detailed attributes related to characteristics that can generally be classified as personality and social attributes. For example, we present evidence on the importance of many attributes that can be classified as leadership (e.g., “respected”), marketing (e.g., “marketing focus”), and accepted-as-authority (e.g., “recognition”) characteristics. The findings are robust and applicable to various industry specializations. Implications for research and practice are discussed.

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