scholarly journals Determinants of Audit Report Lag of Financial Statements in Banking Sector

2019 ◽  
pp. 142
Author(s):  
Sigit Handoyo ◽  
Erza Diandra Maulana
Keyword(s):  
Sampling Method ◽  
Banking Sector ◽  
Stock Exchange ◽  
Financial Statements ◽  
Fiscal Year ◽  
Audit Report ◽  
Financial Service Authority ◽  
Firm Reputation ◽  
Financial Reports ◽  
Auditor Switching

Audit Report Lag (ARL) is the time length of the auditor completing their activities on the client is measured from the end of the fiscal year until the date of audit report was signed. Research related to ARL has been widely carried out in some countries, considering the importance of this issue. This study analyzed the factors that affect ARL on the Conventional Bank Companies listed in the Indonesia Stock Exchange. The sample consisted of 84 companies listed in Indonesia Stock Exchange (IDX) which submitted financial reports to OJK (the Financial Service Authority) in the period of 2013-2015. The data used in this research was selected by using purposive sampling method and analysis used multiple linear regression. Based on the analytical results, Profitability, Auditor Opinion, and Firm Reputation had negative significant effect toward ARL. Then Auditor Switching, Complexity, and Board of Size of Director had positive significant effect toward ARL.

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 Profitability, Solvency, and Auditor’s Opinion to Audit Report Lag at Coal Mining Companies

2016 ◽  
Vol 7 (2) ◽  
pp. 197
Author(s):  
Adlina Nindra Hapsari ◽  
Negina Kencono Putri ◽  
Triani Arofah
Keyword(s):  
Coal Mining ◽  
Significant Influence ◽  
Stock Exchange ◽  
Financial Statements ◽  
Audit Report ◽  
Financial Service Authority ◽  
Financial Reports ◽  
Mining Companies ◽  
Analysis Technique ◽  
The Impact

Submitting financial statements adapted in accordance with accounting standards audited by a registered public accountant with Financial Service Authority known as Otoritas Jasa Keuangan (OJK) is required for every public company. In delivering financial reports to the public, there would be a delay affected by a period of audit reporting (audit report lag). The goal of this research was to determine the impact of profitability, solvency, and auditor’s opinion to audit report lag on sub-sector coal mining companies listed on the Indonesian Stock Exchange. Quantitative study with purposive sampling method was used as the research method. In addition, the data were obtained from the company’s financial statements which have been published. Multiple linear regression and hypothesis testing using t and f statistics with a confidence level of 5% were applied as the analysis technique. The amount of the research objects was 18 out of 22 classified companies from the period of 2012 to 2014. From this study, it can be concluded that both profitability and auditor’s opinion have significant influence on audit report lag. In contrast, solvency has no significant influence on audit report lag.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

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.

Auditors’ response to readability of financial statement notes

2020 ◽  
Vol 28 (3) ◽  
pp. 463-480
Author(s):  
Mahdi Salehi ◽  
Mahmoud Lari Dasht Bayaz ◽  
Shaban Mohammadi ◽  
Mohammad Seddigh Adibian ◽  
Seyed Hamed Fahimifard
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Audit Fees ◽  
Financial Statement ◽  
Audit Report ◽  
Financial Reports ◽  
Statistical Population ◽  
Content Type ◽  
Listed Firms ◽  
Going Concern Opinion

PurposeThe main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going concern opinion (GCO).Design/methodology/approachThe statistical population of this study includes all listed firms on the Tehran Stock Exchange (TSE) for the period of 2012–2017. The systematic elimination method is used for sampling and multiple regression and EViews software are used for testing the hypothesis models.FindingsThe obtained results show that there is a significant and positive relationship between audit report lags and readability of financial statements. Moreover, it is also revealed that readability of financial statements is positively associated with audit fees. Furthermore, the findings suggest a negative correlation between readability indexes and issuing GCOs, denoting hard-to-read statements is considered as a risk factor by auditors. Finally, the observations of our robustness tests suggest that the association between audit report lag and readability of financial statements is robust.Originality/valueThis is the first conducted investigation concerning auditor's response to the readability of financial statement notes in TSE. The outcome of current paper may pave the way for revising and developing Iranian accounting standards in order to give a fairer and clearer picture of financial reports.

scholarly journals The Factors Affecting the Level of Information Disclosure on Financial Statements in the Industrial Enterprises Listed on Ho Chi Minh Stock Exchange

2019 ◽  
Vol 5 (1) ◽  
pp. 93
Author(s):  
Phan Thi Hai Ha ◽  
Nguyen Quang Huy ◽  
Hoang Thi Kim Thoa
Keyword(s):  
Information Disclosure ◽  
Stock Exchange ◽  
Financial Statements ◽  
Fiscal Year ◽  
Firm Reputation ◽  
Return On Equity ◽  
Factors Affecting ◽  
Audit Firm ◽  
Industrial Enterprises ◽  
Duration Of Operation

<p><em>This research analyzes the factors affecting the level of information disclosure on financial statements in the industrial enterprises listed on Ho Chi Minh stock exchange. Using financial statements of 87 industrial enterprises of the fiscal year 2017, the research shows that there are 6 factors affecting and having a positive relations with the level of information disclosure. These include: the scale of business, Duration of operation, Audit firm reputation, Solvency, Financial leverage and Return on Equity (ROE). The result points to signals that help the State Securities Commission to control better of information disclosure of firms. In addition, the study recommends measures for shareholders, especially those in large companies to strengthen the supervision, control managers in the disclosure of business information.</em></p>

scholarly journals Pengaruh Karakteristik Auditor Terhadap Audit Report Lag

2020 ◽  
Vol 2 (3) ◽  
pp. 3372-3388
Author(s):  
Awin Saputra Daulay ◽  
Vanica Serly
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Sector ◽  
Audit Report ◽  
Industry Specialization ◽  
Auditor Switching ◽  
Auditor Industry Specialization ◽  
Audit Reports

This study is intended to prove empirically the effect of Auditor Characteristics on Lag Audit Reports. This research is classified as quantitative research with a causative approach. The population in this study is financial sector companies listed on the Indonesia Stock Exchange in 2014-2018. The purposive sampling method is used, so there are 61 financial sector companies obtained as a sample in year 2014-2018. The type of data is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear analysis.The results of this study indicate that (1) The auditor's reputation has a negative and not significant effect on audit report lag (2) Audit tenure has a positive and not significant effect on audit report lag (3) The auditor industry specialization has a positive and not significant effect on audit report lag (4) Auditor switching has a positive and not significant effect on audit report lag.

scholarly journals Determinasi Audit Report Lag

2020 ◽  
Vol 18 (1) ◽  
Author(s):  
Dwi Anjani ◽  
Sigit Hermawan ◽  
Sarwenda Biduri
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Audit Report ◽  
Going Concern ◽  
Auditor Switching ◽  
Going Concern Opinion ◽  
Negative Effect

This research aims to verify and provide empirical evidences about: The effect of Auditor Switching, Going Concern Opinion, Profit or Loss of current year and Company Size to the Audit Report Lag at companies LQ-45 that are listed on Indonesian Stock Exchange during the period 2011-2015.The population of this research are the LQ-45 companies listed in Indonesia Stock Exchange during the period 2011-2015. Sampling method using purposive sampling and obtain 15 companies. Data collection method used is the documentation. The analysis used is multiple linear regression analysis to test the hypothesis. The results shows that Auditor Switching and Opini Going Concern does not effect to Audit Report Lag partially, but Profit or Loss of current year and Company Size gave negative effect on Audit Report Lag partially. Auditor Switching, Opini Going Concern, Profit or Loss in year going and Company Size gave significant effect on Audit Report Lag simultaneously.

scholarly journals Pengaruh Rasio Keuangan Terhadap Financial Distress pada Industri Food And Beverage di Bursa Efek Indonesia Periode 2017-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Dwi Nurhayati ◽  
Riana R Dewi ◽  
Rosa Nikmatul Fajri
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Additional Information ◽  
Food And Beverage ◽  
Flow Variables

This study aims to determine the effect of profitability, leverage, liquidity, and cash flow on financial distress. This study uses a logistic regression data analysis method with the help of the SPSS version 21 program. The population in this study were 19 food and beverage companies on the Indonesia Stock Exchange (BEI) from 2017-2019. The data used in this study is secondary data obtained from financial reports published by the company from the website (www.idx.co.id). The sample was determined by the purposive sampling method, which is based on the criteria set and obtained as many as 19 companies where the research was conducted for 3 years so that 57 samples were obtained consisting of 15 companies that experienced financial distress and 42 companies that were non-distressing. The results of this research indicate that profitability, leverage and liquidity have no effect on financial distress while cash flow variables have an effect on financial distress. The results of this research are expected to be additional consideration in making company decisions in managing the company in order to avoid financial distress. And can be additional information for users of financial statements for consideration of investment decisions

scholarly journals PREDICTING FINANCIAL DISTRESS USING ALTMAN SCORE, GROVER SCORE, SPRINGATE SCORE, ZMIJEWSKI SCORE (CASE STUDY ON CONSUMER GOODS COMPANY)

2019 ◽  
Vol 8 (01) ◽  
pp. 1
Author(s):  
. Hantono
Keyword(s):  
Consumer Goods ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Fiscal Year ◽  
Collection Method ◽  
Analysis Technique

This study aims to detect the financial distress on consumer goods companies listing on the Indonesia Stock Exchange 2013-2017 by using altman score, grover score, springate score, zmijewski score.The object of this study is all consumer goods companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2013 - 2017, which amounted to 24 (twenty four) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 42 (fourty two companies) Data collection method using documentation method Data analysis technique used is descriptive qualitative analysis using altman score, grover score, springate score, zmijewski score..Keywords:   altman score, grover score, springate score, zmijewski score, financial distressJEL Classification: G10, G33

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