scholarly journals Pengaruh Tata Kelola Perusahaan, Reputasi KAP, Karakteristik Perusahaan dan Opini Audit terhadap Audit Delay

2020 ◽  
Vol 18 (1) ◽  
pp. 1
Author(s):  
Hilda Azalia David M ◽  
Sansaloni Butar Butar
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Investment Decision ◽  
Financial Statements ◽  
Public Companies ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Future Performance ◽  
Final Sample ◽  
Governance Committee

Financial statements may help investors in estimating firm’s future performance. The sooner they are published, the more relevant the information for making investment decision. A delay in the release of financial statements may result from audit delay. Audit delay is a period of time the process of auditing measured from the date book company up to date stated in a report auditor independent. This study examines the factors that can influence the audit delay period for public companies on Indonesia Stock Exchange in 2014 to 2018. The independent variables used in this study are the existence of the governance committee, the size of the audit committee, the reputation of the firm (KAP), the company's complexity, profits and audit opinion. Employing purposive sampling method, this study collect final sample of 1866 companies which used to test the hypotheses. Using logistic regression. the evidents show that the existence of the governance committee, KAP reputation, and profit were negatively associated with audit delay. Meanwhile, firm complexity was positively associated with audit delay. In addition, the size of the audit committee has no effect on audit delay. Abstrak Laporan keuangan membantu investor mengestimasi kinerja perusahaan di masa depan. Semakin cepat laporan keuangan dipublikasikan maka semakin relevan digunakan dalam pengambilan keputusan investasi. Keterlambatan pelaporan keuangan bisa dipucu oleh audit delay. Audit delay adalah jangka waktu penyelesaian proses audit yang diukur dari tanggal tutup buku perusahaan hingga tanggal yang tertera pada laporan auditor independen. Penelitian ini menguji kembali faktor-faktor yang dapat mempengaruhi masa audit delay pada perusahaan publik yang terdapat di BEI tahun 2014 hingga 2018. Variabel independen yang digunakan dalam penelitian ini adalah keberadaan komite tata kelola, ukuran komite audit, reputasi KAP, kompleksitas perusahaan, laba dan opini audit. Penentuan sampel menggunakan metode purposive sampling dengan jumlah sampel akhir yang digunakan yaitu 1866 perusahaan. Analisis menggunakan regresi logistik. Hasil pengujian menunjukkan bahwa keberadaan komite tata kelola, reputasi KAP, dan laba berpengaruh negatif terhadap audit delay, dan kompleksitas perusahaan berpengaruh positif terhadap audit delay, sedangkan ukuran komite audit tidak berpengaruh terhadap audit delay.

scholarly journals Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 80
Author(s):  
Marfuah Marfuah ◽  
Sakilah Sakilah ◽  
Priyono Puji Prasetyo
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
Audit Opinion ◽  
Financial Report ◽  
Mining Companies ◽  
Positive Effect

This study aims to analyze the effect of profitability, firm size, institutional ownership, audit committee, audit opinion, and company age on the timeliness of financial report submission. The sample used in this study consisted of 26 mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling method in this study was using purposive sampling method, so 104 samples were selected for 4 years. Hypothesis testing is done using logistic regression. The results of this study indicate that profitability has a significant positive effect on the timeliness of submitting financial statements, while company size, institutional ownership, audit committee, audit opinion and company age have no significant effect on the timeliness of submitting financial reports to mining companies in Indonesia. The results of this study contribute to report users that profitability is an important factor in encouraging the timeliness of the submission of corporate financial reports. Keywords: Audit Committee; Audit Opinion; Institutional Ownership; Profitability; Timeliness.

scholarly journals Determinan Luas Pengungkapan Kompensasi Manajemen Kunci

2019 ◽  
Vol 16 (2) ◽  
pp. 180
Author(s):  
Fransiska Dona Mayresa
Keyword(s):  
Key Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Management Compensation ◽  
Purposive Sampling

Abstract This study aims to determine the effect of institutional share ownership, audit quality, frequency of audit committee meetings and remuneration committees to the extent of disclosure of key management compensation in the financial statements. The population used in this study is the financial statements of all companies listed on the Indonesia Stock Exchange (IDX) period of 2012-2016. The method used for sample selection in this study is by purposive sampling method. To test hypothesis in this research the analysis that can be used is multiple linear regression analysis. The results show that institutional ownership, audit quality, frequency of audit committee meeting affect the disclosure of management compensation., Keywords: institutuional ownership, audit quality, remuneration committee, disclosure Abstrak Penelitian ini bertujuan untuk menguji pengaruh kepemilikan saham institusional, kualitas audit, frekuensi pertemuan komite audit dan komite remunerasi terhadap luas pengungkapan kompensasi manajemen kunci di laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah laporan keuangan dari semua perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012-2016. Metode yang digunakan untuk pemilihan sampel dalam penelitian ini adalah dengan metode purposive sampling. Untuk melakukan uji hipotesis dalam penelitian ini analisis yang dapat digunakan adalah analisis regresi linear berganda. Kesimpulan dari penelitian ini adalah kepemilikan saham institusional berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci, kualitas audit berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci, frekuensi pertemuan komite audit berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci, komite remunerasi berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci. Kata kunci: Kepemilikan Institusional, Kualitas Audit, Komite Remunerasi, Pengungkapan Kompensasi Manajemen Kunci.

scholarly journals PERUBAHAN OPINI AUDIT DAN LABA TAKTERDUGA TERHADAP WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BASIC INDUSTRY & CHEMICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014)

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Kurniawati Kurniawati
Keyword(s):  
Financial Reporting ◽  
Significant Influence ◽  
Lead Time ◽  
Stock Exchange ◽  
Financial Statements ◽  
Hypotheses Testing ◽  
Audit Opinion ◽  
Unexpected Earnings ◽  
Basic Industry ◽  
Final Sample

The aims of this research are to investigate the influence of audit opinion changes and unexpected earnings to the submission of financial statements (measured by Financial Reporting Lead Time - FRLT). Audit opinion changes is seen if opinion be better over the next year (improvement in audit opinion) and if opinion be worse over the next year (deterioration in audit opinion). The sample used in this research were company listed at Indonesia Stock Exchange that included in basic industry &amp; chemicals 2012-2014. Samples are collected by purposive sampling and resulted in 42 firms as the final sample. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests.<br />The results of this research showed that the audit opinion changes (both improvement and deterioration in audit opinion) has a significant influence to the financial reporting lead time , while unexpected earnings and financial leverage has no significant influence to the financial reporting lead time.<br />Keywords: Audit opinion changes, unexpected earnings, leverage, improvement in audit opinion, deterioration in audit opinion, financial reporting lead time

APAKAH OPINION SHOPPING, REPUTASI KAP, AUDIT TENURE DAN KONDISI KEUANGAN MEMPENGARUHI OPINI AUDIT GOING CONCERN?

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Ribkha Laura ◽  
◽  
Husnah Nur Laela Ermaya ◽  
Edi Warman
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Going Concern ◽  
Financial Condition ◽  
Financial Conditions ◽  
Opinion Shopping ◽  
Audit Opinions

Abstrak: Penelitian ini dilakukan untuk menguji pengaruh variabel opinion shopping, reputasi KAP, audit tenure dan kondisi keuangan terhadap probabilitas pemberian opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) periode 2016-2018. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018 yang dipilih dengan menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Logistik. Hasil penelitian ini menunjukkan bahwa opinion shopping, audit tenure dan kondisi keuangan berpengaruh positif signifikan terhadap opini audit going concern sedangkan reputasi KAP tidak berpengaruh terhadap opini audit going concern. Hasil penelitian ini akan memberikan kontribusi bagi peningkatan informasi auditor dalam analisis laporan keuangan dan audit opini. Selain itu, pengguna laporan keuangan juga harus memperhatikan faktor-faktor tersebut dalam menganalisis laporan keuangan untuk menghindari biasnya informasi yang disajikan. Abstract: This study was conducted to examine the effect of opinion shopping variables, KAP reputation, audit tenure and financial condition on the probability of giving going concern audit opinions to manufacturing companies on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period which were selected using the purposive sampling method. Hypothesis testing in this study uses Logistics Regression Analysis. The results of this study indicate that opinion shopping, tenure audits and financial conditions have a significant positive effect on going concern audit opinions while KAP reputation has no effect on going concern audit opinions. The results of this study will contribute to the improvement of auditor information in financial statement analysis and audit opinion. In addition, users of financial statements must also pay attention to these factors in analyzing financial statements to avoid bias in the information presented.

scholarly journals The Effect of Corporate Governanceon Audit Report Timeliness in Indonesia

2018 ◽  
Vol 16 (2) ◽  
pp. 209
Author(s):  
Darryl Lirungan ◽  
Senny Harindahyani
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Audit Report ◽  
Committee Meeting ◽  
Timely Manner ◽  
Audit Opinion ◽  
The Relationship

Financial Statements could be useful for the readers to make a decision. In order to rely on Financial Statements to make a decision, the Financial Statements should be relevant. To enhance the relevance of the Financial Statements, the Financial Statements should be published in a timely manner. This research utilizes the data of listed companies on the Indonesia Stock Exchange for period 2013 – 2016. The purpose of this research is to determine the effect of corporate (internal and external indicators) on audit report timeliness. The methodology used in this research is multiple linear regression. In conclusion, the result of this research suggested that board of commissionersindependence, audit committee size, audit committee meeting, firm performance, auditor type, and audit opinion have significant association with audit report timeliness. Meanwhile, audit committee qualification and audit tenure do not have significant association with audit report timeliness. In addition, the result suggested that audit tenure weaken the relationship between auditor type and audit report timeliness.

scholarly journals PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PEMBERIAN OPINI KEBERLANGSUNGAN USAHA PADA PERUSAHAAN JASA

2019 ◽  
Vol 12 (2) ◽  
Author(s):  
Yovita Ariani
Keyword(s):  
Service Sector ◽  
Stock Exchange ◽  
Financial Statements ◽  
Analysis Tool ◽  
Significance Level ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Going Concern ◽  
Going Concern Opinion

<div class="WordSection1"><p><strong><em>ABSTRACT:</em></strong><em> The purpose of the company is to be able to gain profits and maintain their business in long term. Financial performance can be seen from financial statements made by management and audited by an independent auditor in order to obtain confidence that financial statements have been fairly stated in material terms. Financial ratios that can be obtained from financial statements can be used as indicators of company’s performance, including if the company was experiencing problems or threats regarding the sustainability of its business. This study discussed the influence of financial indicators such as profitability, liquidity, and solvency as independent variables on going concern audit opinion as the dependent variable. This research was conducted on service sector companies, subsector retail and wholesale trade, listed on the Indonesia Stock Exchange (IDX) in 2017 and 2018. Samples were collected by purposive sampling and hypothesis testing was carried out using multiple regression. Analysis tool used in this research was Statistical Package for Service Sollution 24 (SPSS 24) with a significance level of 0.05. The results showed that profitability and solvency partially had an influence on going concern opinion, while liquidity had no effect. Together, the three independent variables have an influence on going concern opinion.</em></p><p><em> </em></p><p><strong><em>Keyword</em></strong><em> : profitability, liquidity, solvency, going concern opinion, service sector</em></p><p><em> </em></p><p><strong>ABSTRAK:</strong> Tujuan dari perusahaan adalah agar dapat memperoleh keuntungan dan mempertahankan usahanya dalam waktu yang lama. Kinerja keuangan dapat dilihat dari laporan keuangan yang dibuat oleh manajemen dan telah diaudit oleh auditor independen agar dapat memperoleh keyakinan bahwa laporan keuangan telah dibuat secara wajar dalam hal yang material. Rasio-rasio keuangan yang dapat diperoleh dari laporan keuangan dapat dijadikan indikator mengenai kinerja perusahaan termasuk apabila perusahaan sedang mengalami masalah atau ancaman mengenai keberlangsungan usahanya. Dalam penelitian ini dibahas mengenai pengaruh indikator keuangan seperti profitabilitas, likuiditas, dan solvabilitas sebagai variabel independen terhadap pemberian opini audit keberlangsungan usaha<em> </em>sebagai variabel dependen. Penelitian ini dilakukan pada perusahaan sektor jasa dengan subsektor perdangangan besar dan eceran yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 dan 2018. Pemilihan sampel menggunakan <em>purposive sampling</em> dan uji hipotesis dilakukan dengan menggunakan regresi berganda dan alat bantu <em>Statistical Package for Service Sollution</em> 24 (SPSS 24) dengan tingkat signifikasi 0.05. Hasil penelitian menunjukan bahwa profitabilitas dan solvabilitas secara parsial memiliki pengaruh atas opini keberlangsungan usaha, sedangkan likuiditas tidak berpengaruh. Secara bersama-sama ketiga variabel independen memiliki pengaruh terhadap pemberian opini keberlangsungan usaha.</p><p><em> </em></p><p><strong>Kata Kunci:</strong> profitabilitas, likuiditas, solvabilitas, opini keberlangsungan usaha, sektor jasa</p></div><strong><br clear="all" /></strong>

scholarly journals PENGARUH INTERNAL PERUSAHAAN, EKSTERNAL AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN GO PUBLIC DI INDONESIA

2014 ◽  
Vol 5 (2) ◽  
pp. 181
Author(s):  
Fauziah Wahyuning Tias ◽  
Ni Nyoman Alit Triani
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Regression Method ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Multiple Regression Method ◽  
Equity Ratio

<span>Audit delay is the time difference between the date of the financial statements <span>and independent auditor’s report. This study aims to identify and analyze <span>whether the debt-to-equity ratio (DER), gain or loss suffered by the company, <span>the size of the firm, the auditor’s opinion, the size of the audit committee and the <span>number of audit committee meetings to audit delay in the manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used <span>in this study was purposive sampling and obtained a sample of 31 companies. <span>This research was conducted in the period 2008 to 2012. The data used are the <span>financial statements, annual reports and ICMD. Multiple regression method is <span>used to prove the hypothesis. Testing in this study using SPSS version 21. The <span>results of this study indicate that the debt-to-equity ratio (DER), gain or loss <span>suffered by the company, the size of the firm, the auditor’s opinion, the size of <span>the audit committee and the number of audit committee meetings simultaneously affect the audit delay . Partially, the audit opinion affect the audit <span>delay. Other variables such as the debt-to-equity ratio (DER), gain or loss <span>suffered by the company, the size of the firm, the size of the audit committee and <span>the number of audit committee meetings does not affect the audit delay.</span></span></span></span></span></span></span></span></span></span></span></span></span></span><br /><br /></span>

scholarly journals Pengaruh Karakteristik Perusahaan, Tata Kelola Perusahaan dan Atribut Audit Terhadap Luas Pengungkapan Risiko

2019 ◽  
Vol 16 (2) ◽  
pp. 197
Author(s):  
Shintya Dewi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Total Sample ◽  
Risk Disclosure ◽  
Board Meeting ◽  
Purposive Sampling ◽  
Industry Type ◽  
Future Performance ◽  
Auditor Quality

Abstract The purpose of this research is to analyze the influence of company characteristic such as leverage, company size, and industry type and corporate governance in the form of audit committee, number of board of commissioner and frequency of board meeting then audit attribute is auditor quality to risk disclosure. Risk disclosure is a disclosure made by a company that may impact and pose a threat to the company's future performance. To explain the relationship between variables in this study, used agency theory and stakeholder theory. The population of this study are all companies listed in Indonesia Stock Exchange 2012-2016. The total sample of 568 companies was determined by Purposive Sampling method. This research uses content analysis method to calculate risk disclosure. There are 37 items used in this study. The results showed that firm size, audit committee, board meeting frequency, auditor quality had significant effect on risk disclosure, while leverage, number of board of commissioner and industry type had no significant effect on risk disclosure. Keywords: risk disclosure, corporate characteristics, corporate governance and auditor quality. Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh karakteristik perusahaan seperti leverage, ukuran perusahaan, dan jenis industri serta tata kelola perusahaan berupa komite audit, jumlah dewan komisaris dan frekuensi rapat dewan komisaris kemudian ada atribut audit yaitu kualitas auditor terhadap pengungkapan risiko. Pengungkapan risiko adalah pengungkapan yang dilakukan oleh perusahaan yang mungkin berdampak dan menjadi ancaman pada kinerja perusahaan di masa yang akan datang. Untuk menjelaskan hubungan antar variabel dalam penelitian ini, digunakan teori keagenan dan teori stakeholder. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Total sampel yang berjumlah 568 perusahaan ditentukan dengan metode Purposive Sampling. Penelitian ini menggunakan metode konten analisis untuk menghitung pengungkapan risiko. Terdapat 37 item yang digunakan dalam penelitian ini. Hasil penelitian menunjukan bahwa ukuran perusahaan, komite audit, frekuensi rapat dewan komisaris, kualitas auditor berpengaruh signifikan terhadap pengungkapan risiko, sedangkan leverage, jumlah dewan komisaris dan jenis industri tidak berpengaruh signifikan terhadap pengungkapan risiko. Kata kunci: pengungkapan risiko, karakteristik perusahaan, tata kelola perusahaan dan kualitas auditor.

scholarly journals Determinan Pengungkapan Aset Biologis (Studi Empiris pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 230
Author(s):  
Viona Azzahra ◽  
Elvira Luthan ◽  
Amy Fontanella
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Audit Committee ◽  
Sampling Method ◽  
Agricultural Sector ◽  
Stock Exchange ◽  
Positive Influence ◽  
Purposive Sampling ◽  
Final Sample

Disclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out by previous studies. However, studies in Indonesia are still limited. Therefore, there is a desire to investigate this phenomenon. The purpose of this study is to examine the influence of what factors influence the disclosure of biological assets. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange for 2015-2018. The final sample in this study were 50 companies obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this study indicate that the intensity of biological assets, Public Ownership, Audit Committee Meetings have a positive influence on the disclosure of biological assets.

scholarly journals Factors Affecting the Audit Delay and Its Impact on Abnormal Return in Indonesia Stock Exchange

2018 ◽  
Vol 10 (2) ◽  
pp. 48
Author(s):  
Syarifa Yunindiah Lestari ◽  
Muhammad Nuryatno
Keyword(s):  
Firm Size ◽  
Stock Price ◽  
Abnormal Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Research Needs ◽  
Factors Affecting ◽  
Audit Opinion ◽  
Purposive Sampling

This study aims to study the phenomenon of audit delay that still Occurs in various companies in Indonesia Stock Exchange, Thus affecting the decision of the users of financial statements. This study secondary uses of data in 2009-2015 from 20 companies selected by purposive sampling method, which is to determine the company as a sample according to research needs. This research found that firm size (X1), leverage (X3), and audit opinion (X5) have the significant effect on the audit delay of the company in Indonesia Stock Exchange. While the variable profitability (X2) and reputation audit (X4) have no significant effect on audit delay in companies listed on Indonesia Stock Exchange. Audit delay (Y) does not affect stock price fluctuations, so it does not have a significant impact on the company’s abnormal return (AR) on the Indonesia Stock Exchange.

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