scholarly journals Reputasi Kantor Akuntan Publik, Prediksi Kebangkrutan, Profitabilitas dan Audit Delay

2021 ◽  
Vol 31 (8) ◽  
pp. 2116
Author(s):  
Ni Luh Komang Winda Sindu Maharani ◽  
I Ketut Sujana
Keyword(s):  
Stock Exchange ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Bankruptcy Prediction ◽  
Audit Process ◽  
Public Accounting ◽  
Accounting Firm ◽  
Negative Effect

The lengthy audit process will affect the timeliness in the publication of financial statements to the public. The delay in publication will reduce the benefits of the company's financial statements, so knowledge is needed about the factors that affect audit delay. The purpose of this study was to determine the effect of public accounting firm reputation, bankruptcy prediction, and profitability on audit delay. This research was conducted in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research sample was selected using a purposive sampling method as many as 40 companies were studied over a 3 years period using annual financial statements. Data collection methods and data analysis techniques used are non-participant observation methods and multiple linear regression analysis. The results of this study indicate that the reputation of a public accounting firm has a negative effect on audit delay, bankruptcy prediction has a negative effect on audit delay, and profitability has a negative effect on audit delay. Keywords: Public Accounting Offices; Bankruptcy Prediction; Profitability; Audit Delay.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PADA PERUSAHAAN PERTAMBANGAN NON MIGAS

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
James Tumewu ◽  
Siti Asiah Murni ◽  
Siti Aiza Ika Aprilia
Keyword(s):  
Firm Size ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Mining Company ◽  
Accounting Firm ◽  
The Public ◽  
Negative Effect

The annual report serves as the main media in the delivery of information by the management of a company to the interested parties outside the company. The purpose of this study was to analyze the effect of firm size, leverage, liquidity, age listed and size of the public accounting firm of the voluntary disclosure on non-oil sector of the mining company listed on the Indonesia Stock Exchange (BEI). Samples were taken using purposive sampling method. There are 60 observations annual financial statements of non-oil mining company. Data analysis technique used is multiple linear regression analysis using.. The results showed that together the size of the company, leverage, liquidity, age listed and size of the public accounting firm influence on voluntary disclosure. Firm size and age listed has a positive effect on voluntary disclosure, but size of public accounting firms has a  negative effect on voluntary disclosure, while leverage and liquidity does not effect on  voluntary disclosure.

scholarly journals Determinant Factors Audit Delay: Evidence from Indonesia

2020 ◽  
Vol 8 (6) ◽  
pp. 1088-1095
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm

This study aims to examine the effect of profitability, solvability, company size, audit opinion, and size of a public accounting firm on audit delay. The population in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange 2013 - 2017. The sampling technique uses purposive sampling, which is to select samples based on certain criteria in accordance with what is desired by the researcher. The number of samples used in this study were 21 companies with observations for five years so that there were 105 observational data selected. The data used are secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange. Data analysis techniques in this study are descriptive statistics and multiple linear regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing show the results that simultaneously or partially, profitability, solvability, company size, audit opinion, and size of a public accounting firm influence audit delay.

scholarly journals Audit Delay Analysis to Support the Effectiveness of Company’s Financial Reporting on Manufacturing Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 6 (1) ◽  
pp. 160
Author(s):  
Tjahjani Murdijaningsih ◽  
Siti Muntahanah
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Negative Effect ◽  
The Right ◽  
Audit Reports

Every company listed on the Indonesia Stock Exchange is required to submit financial reports periodically. The financial statements shall be submitted no later than the end of the third month from the end date of the financial year. In reality, not all companies submit the right reports on time because of the audit reports, so that the company's financial reporting is not effective. Delays in financial reporting are closely related to audit delays. This study aims to analyze the factors that affect the time spent in auditing financial statements. The sample in this study were 15 real estate and property industrial companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of the sample in this study using the purposive sapling method. The analysis used is multiple regression analysis. The results showed that company size had no significant effect on audit delay. Meanwhile, profitability has a negative effect and the size of the public accounting firm has a significant positive effect on audit delay. The size of the company cannot determine the audit of the financial statements to improve the accuracy of the submission of financial statements. What must be paid more attention is the level of profitability and the public accounting firm that will be used.

scholarly journals Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan

2020 ◽  
Vol 5 (1) ◽  
pp. 177
Author(s):  
Robertus Nakacama Erik Tat ◽  
Dewi Murdiawati
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Political Connection ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Fee

The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression analysis. The results show that political connection, company complexity and public accounting firm size positively influence the audit fee. Meanwhile, the existence of independent board commissioner and company profitability do not affect the audit fee.

scholarly journals PENGARUH PROFESIONALISME AUDITOR, KOMITMEN ORGANISASI DAN ETIKA PROFESI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI

2018 ◽  
pp. 273
Author(s):  
Anak Agung Sayu Gita Wulandari ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Organizational Commitment ◽  
Professional Ethics ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Legal Cases ◽  
Accounting Firm ◽  
Analysis Technique

In the current era of globalization there are so many legal cases involving accounting manipulation. The auditor's profession has been a public spotlight in recent years. An auditor must have a high professionalism in carrying out his duties. Audit results from an auditor should be accountable to the parties concerned. The performance of the auditor is the result of the auditor's work in performing the assignment of examination of the financial statements of an entity with the aim of determining the reasonableness of the financial statements. The purpose of this study is to determine the influence of auditor professionalism, organizational commitment, and professional ethics on the performance of auditors public accounting firm in Bali Province. Sampling method used is purposive sampling method, while data collection method is done by using questioner. The population in this study are all auditors who work at Public Accounting Firm in Bali Province. Public Accounting Firm used is Public Accounting Firm which is registered in the Directory published by Indonesian Institute of Certified Public of 2017 which is located in Bali a number of 7 Public Accounting Firm. The total number of auditors from 7 offices is 65 auditors. The number of research samples used were 36 respondents. Data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that auditor professionalism, organizational commitment, and professional ethics have a positive effect on auditor performance.

scholarly journals The effect of gender, public accounting firm size, and company size on audit fee

2019 ◽  
Vol 9 (1) ◽  
pp. 51
Author(s):  
Brian Fitra Herlano ◽  
Amelia Zulfani
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Audit Fee ◽  
The Cost

An audit fee is the cost received by the auditor after completing his audit services. This fee is issued by a company who employ an auditor to increase management supervision, the quality of the company’s financial statements, and management independence. This study discusses several independent variables that have been used in previous studies, such as gender, the size of the Public Accounting Firm, and the size of the client’s company. This study aimed to determine the effect of gender, the size of the Public Accounting Firm, and the size of the client’s company on the audit fees in companies listed on the Stock Exchange in 2015-2016. This study uses a quantitative approach with a sample of 46 companies. The selection of samples in this study is conducted using a purposive sampling method. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX). The analysis of the study is conducted using multiple linear regression analysis. The results of the study show that the size of the Public Accounting Firm and the size of the client’s company have an effect on the audit fee, while gender has no effect on the audit fees in companies listed on the Indonesia Stock Exchange ((IDX) in 2015-2016.

scholarly journals THE INFLUENCE OF COMPANY PERFORMANCE ELEMENT, AUDITOR'S REPUTATION AND REPEAT AUDIT TO LENGTH OF AUDIT

2020 ◽  
Vol 8 (4) ◽  
pp. 399-409
Author(s):  
Dimas Rijalul Fanny ◽  
Ratna Septiyanti ◽  
Usep Syaippudin
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Company Performance ◽  
Negative Effect

This research aims to analyze the influence of company performance elements, auditor reputation and repeat audit on audit duration. The length of the audit is measured from the closing date of the financial year to the date the audit report was issued. The data used in this study are secondary data and sample selection using a purposive sampling method which consists of 320 companies listed on the Indonesia Stock Exchange (BEI) and publishes financial statements consistently in the 2014-2018 period. The method of analysis of this study uses multiple linear regression analysis. Based on the estimation results used it can be seen that only the auditor's reputation variable has no significant effect on the length of the audit, while the other variables are proven to have significant influence as follows: (i) Profitability has a significant negative effect on the length of the audit, (ii) Solvency has a positive influence and significant to the length of the audit, (iii) the size of the company has a negative and significant effect on the length of the audit, (iv) repeat audit has a negative and significant effect on the length of the audit.

scholarly journals ANALISIS PENGARUH PERSENTASE KEPEMILIKAN ASING, LATAR BELAKANG PENDIDIKAN KOMITE AUDIT, UKURAN KAP, UMUR PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY

2017 ◽  
Vol 14 (2) ◽  
pp. 196-226
Author(s):  
Vega Lienardi ◽  
Theresia Dian Widyastuti
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Total Sample ◽  
Foreign Ownership ◽  
Regression Testing ◽  
Public Accounting ◽  
Accounting Firm ◽  
Significant Negative Effect ◽  
Negative Effect

The purpose of this research is  to analyze the effect of foreign ownership percentage, audit committee education background, size of public accounting firm, company age, profitability and solvency to audit delay in mining companies that listed in Indonesia Stock Exchange (IDX). This study takes company samples in 2011 - 2015. This research uses data from the Fact Book and the company's financial statements. The total sample in this research are 80 companies during 2011 - 2015. The significance value used in this research is 5%. Multiple linear regression testing was performed using version 17.00 SPSS program.  The result of the research shows that (1) the foreign ownership percentage has no effect on audit delay (2) the audit committee education background has no effect on audit delay (3) size of public accounting firm has a significant negative effect on audit delay (4) firm's age has a significant negative effect on audit delay (5) profitability has a significant negative effect on audit delay, and (6) solvency has no effect on audit delay.

scholarly journals Komite Audit, Profitabilitas, Solvabilitas, dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur-Sektor Logam

2019 ◽  
Vol 1 (3) ◽  
pp. 149-157 ◽  
Author(s):  
Bahtiar Effendi
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Negative Effect

This study aims to determine the effect of audit committees, profitability, and solvability on the financial report punctuality of metal manufacturing companies listed in the Indonesia stock exchange. This study used quantitative approach. The data collection technique used in this study is document analysis in the form of financial statements of metal subsector manufacturing companies listed on the Stock Exchange for the 2014-2016 period accessed from www.idx.co.id. The sampling technique used was purposive sampling with a total sample of 30 companies. The data analysis method used was multiple linear regression analysis performed in SPSS 24.0 program. The results showed that (1) audit committees do not significantly affect the punctuality in submitting financial statements. (2) Profitability (ROA) has a negative effect or no significant effect on the financial reporting punctuality, (3) Solvability does not significantly influence the financial reporting punctuality (3).

scholarly journals Pengaruh Kompleksitas Operasi Perusahaan, Ukuran Kap dan Audit Tenure terhadap Audit Delay

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Auliffi Ermian Challen ◽  
Intan Puspa Dewi
Keyword(s):  
Sampling Method ◽  
Negative Impact ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Relationship

This research is conducted in order to analyse the relationship between complexity of the company’s, size of public accounting firm and tenure audit to audit delay to the manufacturing companies listed in the Indonesia Stock Exchange in the period 2011-2015. The sample in this research was secondary data and selected by using purposive sampling method. The population of this research consist of 143 companies listed in the Indonesia Stock Exchange (IDX). And samples used in this research as many as 95 companies. The analytical method used is multiple linear regression analysis. The result of this research showed that size of public accounting firm have negative impact to the audit delay, while the complexity of the company’s and tenure audit do not have effect to the audit delay.

Sign in / Sign up

Export Citation Format

Share Document