scholarly journals PENGARUH KARAKTERISTIK KOMITE AUDIT, PREDIKSI KEBANGKRUTAN DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT REPORT LAG

MODUS ◽  
2016 ◽  
Vol 28 (2) ◽  
pp. 117
Author(s):  
Inneke Kusuma Ratnasari ◽  
Yanti Ardiati
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Bankruptcy Prediction ◽  
Financial Statement ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Public Ownership ◽  
Lag Effect

Submission of Annual Financial Statements in Indonesia organized by theFinancial Services Authority (Otoritas Jasa Keuangan/OJK). All of the Company thatthe shares are traded on the Indonesia Stock Exchange (IDX) shall submit the AnnualFinancial Report. The Indonesian Capital Market Supervisory Agency Rule (2003), listedcompanies are required to submit the audited annual financial statement to BAPEPAMand Indonesian Stock Exchange (IDX) at the latest at the end of the third month after thedate of the statement.This research was conducted in order to test the effect of the characteristics of theaudit committees, predictions of bankruptcy and public ownership lag effect on the auditreport. The study was conducted at the manufacturing companies listed in Indonesia StockExchange in 2010-2014.The results showed that the characteristics of the audit committee and bankruptcyprediction have effect on audit report lag but public ownership has no effect on audit reportlag.Keywords: audit committees characteristics, audit report lag, bankruptcy prediction,manufacturing companies, public ownership.

scholarly journals Determinan Audit Delay dan Timeliness

2015 ◽  
Vol 1 (2) ◽  
pp. 100
Author(s):  
Oyong Lisa
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Decision Makers ◽  
Financial Statement ◽  
Prediction Tool ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Timely Manner ◽  
Analysis Technique ◽  
Independent Audit

<em>Timeliness of drafting or reporting an audit report on the company's financial statements could affect the value of such financial statements. If financial statement information is not delivered in a timely manner, thus it is not relevant which could reduce or eliminate the ability of the financial statements as a prediction tool for users or decision makers. Audit delay is the length of time the audit completion is measured from the date of closing of the financial year until the date of completion of the independent audit report. This study aims to analyze the effect of the companysize, solvency and profitability towards audit delay and timeliness. The populatin of this research was manufacturing companies listed in Indonesian Stock Exchange at 2011-2013, based on purposive sampling 25 companies used as sample. The analysis technique used is multiple regression analysis. The results show that the size of the company, solvency, and profitability simultaneously and partially affect audit delay and timeliness. The most contributed variable towards audit delay is profitability, while most contributed variable towasds the time-liness is the company size.</em>

scholarly journals PENGARUH CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN BAGI PERUSAHAAN GO PUBLIC

2021 ◽  
Vol 1 (1) ◽  
pp. 24-35
Author(s):  
Pipit Rosita Andarsari
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Committee Member ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Audit Committees ◽  
Leverage Ratio ◽  
Profitability Ratios ◽  
Timely Delivery

This study aims to determine the effect of the board of commissioners, audit committees, profitability ratios, leverage ratios, and liquidity ratios on the timely delivery of financial statements. In this study the commissioner variable is proxied by the size of the board members, the audit committee is proxied by the size of the audit committee member, profitability ratio is proxied by ROA, leverage ratio is proxied by DER, and liquidity ratio is proxied by CR. The research sample the basic and chemical sectors listed on the Indonesia Stock Exchange in 2016-2017 using a purposive sampling method. Research data sources secondary. Data analysis techniques logistic regression analysis. The results that the board of commissioners, audit committee, profitability ratio (ROA), and leverage ratio (DER) had no significant effect while the liquidity ratio (CR) had a significant effect on the timeliness of financial statement submission. Keyword : board of commissioners, audit committee, profitability ratio (ROA), leverage ratio (DER) , leverage ratio (DER)

scholarly journals Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening

2020 ◽  
Vol 9 (2) ◽  
pp. 147-158
Author(s):  
Yunita Kurnia Shanti
Keyword(s):  
Financial Performance ◽  
Consumer Goods ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Beta Coefficient

This study aims to examine the effect of the audit committee on the company's financial performance with the board of commissioners as an intervening variable in manufacturing companies in the consumer goods sector in 2016-2018. The population in this study is the manufacturing companies in the consumer goods sector which are listed on the Indonesia stock exchange in the 2016-2018 period. The sampling method uses purposive sampling, which is a sampling technique with certain considerations or criteria. The number of samples obtained that can be processed is 90 samples. The data analysis method used is path analysis which has previously gone through a classic assumption test, testing is done directly and indirectly. The results of this study indicate the audit committee directly and significantly influences the company's financial performance. Both audit committees have an indirect and significant effect on the company's financial performance with the board of commissioners as an intervening variable. This shows that the calculation of the beta coefficient directly is greater than the indirect beta coefficient which is 0.230>0.05552. This result means that the board of Commissioners variable cannot be an intervening variable of the audit committee on financial performance, because the effective supervisory function in evaluating the results of internal and external audits on the presentation of financial statements becomes the role of the audit committee.

scholarly journals Corporate governance mechanisms and audit report lag moderated by audit complexity

2019 ◽  
Vol 8 (6) ◽  
pp. 256-261
Author(s):  
Wa Ode Irma Sari ◽  
Bambang Subroto ◽  
Abdul Ghofar
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Governance Mechanisms ◽  
Corporate Governance Mechanisms ◽  
Negative Effect ◽  
The Relationship

This study aims to verify the correlation between corporate governance mechanisms, reflected independent commissioners, audit committee and audit tenure to audit report lag, and the audit complexity has able to moderate the relationship between corporate governance mechanisms to audit report lag. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2015-2017. The samples are selected with a purposive sampling method. There is 100 manufacturing company selected as the sample for the period of 2015-2017. This study was tested by using the Moderate Regression Analysis test. The results of this study indicate that the audit committee and audit tenure have a negative effect on audit report lag, but the independent commissioner has an insignificant effect on audit report lag. Audit complexity is proven to increase audit report lag as an increase audit committee. This research provides the capital market authority (OJK) to issue policies and strict sanctions, thus encouraging companies to publish audited financial statements more time.

Pengaruh Likuiditas, Profitabilitas, Reputasi KAP, Kepemilikan Publik, dan Opini Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

2011 ◽  
Vol 3 (2) ◽  
pp. 84-103
Author(s):  
Fanny Tanuwijaya ◽  
Ratnawati Kurnia
Keyword(s):  
Significant Influence ◽  
Goodness Of Fit ◽  
Stock Exchange ◽  
Financial Statements ◽  
Model Fit ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Public Ownership ◽  
Audit Opinion ◽  
Public Firms

The objective of the empirical study is to examine liquidity (CR), profitability (ROA), reputation of accountant public firms (KAP), public ownership and audit opinion towards the timeliness of delivering financial statement. This research is using 63 manufacturing companies which listed in Indonesian Stock Exchange from period 2008 – 2010. In this data analysis the technique used is logistic regression to test: an overall model fit by using the -2Log Likelihood, assess the feasibility of a regression model using the Hosmer and Lemeshow's Goodness of fit, Cox and Snell's R Square and Nagelkerke's R Square and parameter estimation and interpretation using the classification table. The results from this study are (1) liquidity had no significant influence to the timeliness of delivering financial statements (2) profitability had no significant influence to the timeliness of delivering financial statements (3) reputation of accountant public firms (KAP) had no significant influence to the timeliness of delivering financial statements (4) public ownership had no significant influence to the timeliness of delivering financial statement (5) audit opinion had no significant influence to the timeliness of delivering financial statement (6) liquidity (CR), profitability (ROA), reputation of accountant public firms (KAP), public ownership and audit opinion had significant influence to the timeliness of delivering financial statement. Keyword: Liquidity, Profitability, Reputation of accountant public firms (KAP), Shareholder’s dispersion, Audit opinion, Timeliness of delivering financial statement.

scholarly journals Audit Report Lag: Specialized Auditor and Corporate Governance

2020 ◽  
Vol 8 (1) ◽  
pp. 41-48
Author(s):  
Arya Pradipta ◽  
Arvivid Gracenia Zalukhu
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Jel Classification ◽  
Ownership Concentration ◽  
Board Independence ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Auditor Quality

Objective - This paper aims to obtain empirical evidence about the influence of specialized auditors, audit tenure, audit committee, board independence, ownership concentration, and auditor quality on audit report lag in Indonesian manufacturing firms. Methodology/Technique – The population is all manufacturing companies listed on the Indonesia Stock Exchange between 2010 and 2016. Multiple linear regressions was used as the data analysis method. Finding - The results of this research show that specialized auditors, board independence, ownership concentration and auditor quality all have an influence on audit report lag. Meanwhile, audit tenure and audit committee do not have an influence on audit report lag. Novelty - Specialized auditors will provide better performance than non-specialized auditors. Specialized auditors will apply more appropriate planning and monitoring on the audit procedure. Specialized auditors need longer time to audit financial statements, which effects audit report lag. The presence of an independent board requires higher quality financial statements. Thus, the auditor needs to put more effort into the verification process of financial statements. The largest shareholders tend to be committed and responsible to the company’s reputation. Managers will demand the audit report lag in a timely manner, in order to maintain the trust and satisfaction of the company’s largest shareholders. Type of Paper: Empirical. Keywords: Audit Report Lag; Specialized Auditor; Board Independence; Ownership Concentration; Auditor Quality. Reference to this paper should be made as follows: Pradipta, A; Zalukhu, A.G. 2020. Audit Report Lag: Specialized Auditor and Corporate Governance, Global J. Bus. Soc. Sci. Review 8(1): 41 – 48. https://doi.org/10.35609/gjbssr.2020.8.1(5) JEL Classification: G30, M42.

scholarly journals Pengaruh Kinerja Perusahaan, Komite Audit, Pergantian Auditor Eksternal Terhadap Ketepatwaktuan Pelaporan Keuangan

2019 ◽  
Vol 1 (3) ◽  
pp. 1530-1540
Author(s):  
Mardha Tillah ◽  
Nurzi Sebrina ◽  
Erly Mulyani
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Internal Audit ◽  
Financial Statement ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Internal Auditor ◽  
Positive Effect

The purpose of this study is to know the effect of profitability, the influence of leverage, the influence of the number of internal audit committees, the influence of the independence of internal auditor committees, and the effect of external auditor changes on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange 2013-2017. Finnancial statements as information will have benefits if delivered on time to the users for decision making. Financial statements are the final process in the accounting process that has an important role in measuring and evaluating the performance of a company. The analysis used is moderated regression analysis, moderated regression analysis (MRA). The results show that profitability has a significant positive effect, leverage does not have a significant effect, the number of audit committees has a positive effect, the independence of the audit committee has no significant effect and auditor turnover has no significant effect on the timeliness of financial statement submission.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

2020 ◽  
Vol 2 (3) ◽  
pp. 3255-3269
Author(s):  
Fery Derianto ◽  
Fefri Indra Arza
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Dummy Variable ◽  
Analysis Technique ◽  
Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

scholarly journals Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017

2019 ◽  
Vol 2 (1) ◽  
pp. 88
Author(s):  
Anton Ferry Ananda ◽  
Santi Andriani
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Annual Report ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Partial Regression Coefficient

This study aims to determine the effect of independent commissioners and audit committees on earnings management. This research uses quantitative methods. The data used in this study are secondary data, i.e. data obtained through existing sources and do not need to be collected by the researcher themselves. The data is in the form of an annual report issued by companies listed in the 2015-2017 period which are listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results showed that the independent board of commissioners and the audit committee had no simultaneous effect on earnings management. This is consistent with the results of the simultaneous regression coefficient test (Test F) which shows the calculated F value is smaller than the F table, and with a determinant value of 3.1%. Partially the independent board of comissioners and audit committee has no effect on earnings management. Based on the results of the partial regression coefficient test (t test) on the variable independent commissioners and the audit committee showed a significance value greater than 0.05, so it was concluded that the two variables in this study had no effect on earnings management.Keywords: Audit Committee, Independent Board of Commissioners, Profit Management, Finance

scholarly journals PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK

2019 ◽  
Vol 3 (01) ◽  
pp. 9-20
Author(s):  
Fabia Tiala ◽  
Ratnawati Ratnawati ◽  
M.Taufiq Noor Rokhman
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Regression Methods ◽  
Dependent Variables

This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.

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