scholarly journals Effect Financial Ratio, Company Age, Size Public Accountant Firm In Audit Delay

2020 ◽  
Vol 24 (1) ◽  
pp. 51
Author(s):  
Julia .
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Panel Regression ◽  
Public Accounting ◽  
Financial Ratio ◽  
Accounting Firm ◽  
The Public ◽  
Mining Companies ◽  
Public Accountant

The accuracy in submission of financial statements is a condition where the company must accurately and timely calculate the report before being audited by public accountants. The purpose of this study was to Determine the effect of profitability, solvability, liquidity, company age and size of the public accounting firm with size as control variables on audit delay either simultaneously or partially. The population in this study was the mining companies listed on the Indonesia Stock Exchange in 2015-2017 and used 37 samples companies. The statistical analysis used in this study was the data panel regression analysis and continued testing of hypotheses with EViews version 9.0 software program. Based on the results of the analysis, it was concluded that the variable of profitability, liquidity, and age of company had no significant effect on audit delay. solvability, size of public accounting firm, and company size had a significant effect on audit delay.

Determinant of Audit Report Lag Among Mining Companies in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

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.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

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 Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Reputasi Kantor Akuntan Publik Terhadap Intellectual Capital Disclosure

2020 ◽  
Vol 2 (3) ◽  
pp. 3197-3215
Author(s):  
Radhiah Suri Utami ◽  
Henri Agustin
Keyword(s):  
Real Estate ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Research Population

This research investigate the effect of Company Size, Profitability, and the Reputation of Public Accounting Firms on Intellectual Capital Disclosure in high-ic intensive companies listed on the Indonesia Stock Exchange in 2016-2018. The type of this research is descriptive and causality research. The research population are High-IC Intensive companies with a total 115 companies from bank, advertising, printing and media, and real estate sub sectors listed on the Indonesia Stock Exchange in 2016-2018, and the sample was determined using the purposive sampling method, with 82 sample from 115 High-IC Intensive companies. Multiple reggression was used to analysis the data. The result shows that company size have a negative and significant effect on intellectual capital disclosure. Profitability have a negative and not significant effect on intellectual capital disclosure. The reputation of the public accounting firm have a positive and significant effect on intellectual capital disclosure, but company size and profitability have failed to intellectual capital 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 Ukuran Kantor Akuntan Publik, Ukuran Perusahaan, Pergantian Manajemen dan Pergantian Kantor Akuntan Publik

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Putu Agoes Suanthara ◽  
I Gde Ary Wirajaya
Keyword(s):  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Public Accounting ◽  
Accounting Firm ◽  
Management Change ◽  
The Public ◽  
Negative Effect

The purpose of this study was to determine the effect of the size of the Public Accounting Firm (KAP), the size of the company, and the change of management on KAP Substitution. Research conducted on infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling method used is purposive sampling technique and the number of samples chosen is 11 companies with 55 samples in 5 years. Data collected by accessing the IDX official website to get the sample company's annual report, analyzed using logistic regression. Based on the results, KAP size has a significant negative effect on the KAP turnover. Company size and management change variables have a positive and not significant effect on public accounting firm changes. Keywords: KAP Size; Company Size; Management Change; KAP Substitution.

ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN PERIODE 2010 – 2014

2017 ◽  
Vol 2 ◽  
Author(s):  
Sarah Apriani ◽  
Basuki Toto Rahmanto
Keyword(s):  
Sampling Method ◽  
Oil And Gas ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Size ◽  
Mining Companies ◽  
Public Accountants ◽  
Public Accountant

Firms listed on the Stock Exchange shall publish the audited financial statements to OJK, d/h Bapepam – LK results no later than 4 months or 120 days since the publication of the annual report. This study was conducted to examine the effect of profitability, company size and Office of Public Accountants (KAP) to Audit Delay in mining companies, for coal, rocks, metal, and minerals, with oil and gas sectors in Indonesia Stock Exchange 2010-2014. Sample This study covers 13 companies. Sampling method using purposive sampling. This study uses secondary data were analyzed using multiple linear regression. The results of the analysis concludes that a effect on the profitability of the audit delay, company size and Office of Public Accountants (KAP) has no effect on audit delay due to the significant value of the variable that is more than 0,05. Keywords: Profitability, Company Size, Public Accountant Office, Audit Delay

scholarly journals Determinant of Audit Report Lag Among Mining Companies In Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68-81
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

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.

scholarly journals The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

2018 ◽  
Vol 9 (3) ◽  
pp. 177-186 ◽  
Author(s):  
Nera Marinda Machdar ◽  
Dade Nurdiniah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Statement ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Public Accounting Firms

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

EFFECT WORKLOAD, EXPERIENCE AND PROFESSIONAL AUDITOR VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Public Accounting Firm in South Jakarta area)

2020 ◽  
Vol 8 (9) ◽  
pp. 130-145
Author(s):  
Afly Yessie
Keyword(s):  
Empirical Study ◽  
Fraud Detection ◽  
Certified Public Accountants ◽  
The South ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

Abstract This study aims to examine the effects of the workload, experience, and professional awareness of auditors on the detection of fraud. This research was conducted on auditors working at the Public Accountant Firm (KAP) of the South Jakarta region registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2018 using questionnaires. The results of the study indicate that the auditor's experience and professional vigilance has a significant effect on fraud detection. While the workload does not Significantly influence of fraud detection.

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