scholarly journals Pengaruh Ukuran Perusahaan, Laba Rugi Operasi, Solvabilitas, Umur Perusahaan, Klasifikasi Industri, Dan Ukuran Kap Terhadap Audit Delay

2016 ◽  
Vol 8 (2) ◽  
pp. 66-88
Author(s):  
Charviena Charviena ◽  
Elis Tjhoa
Keyword(s):  
Firm Size ◽  
Financial Statement ◽  
Total Asset ◽  
Company Size ◽  
Financial Industry ◽  
Public Accounting ◽  
Accounting Firm ◽  
Total Debt ◽  
Big Four

The objective of this study was to obtain empirical evidence about the effect of company size, profit or loss, solvability, age of company, classification of industry, and public accounting firm size towards audit delay. In this study, company size was measured by log total asset, profit or loss measured by company’s operational profit or loss, solvability measured by total debt to total asset (TDTA) ratio, age of company measured since company establishment year until year of financial statement, classification of industry measured by non financial or financial industry, public accounting firm size measured by big four or non-big four. The object of this study was the company listed in Indeks Kompas 100 between 2012- 2014, sample was selected with purposive sampling, and the statistic method used in this study was multiple regression. The result of this study was profit or loss, solvability, age of company, classification of industry, and public accounting firm size had no effect towards audit delay, while company size had significant effect towards audit delay. All independent variables had significant effect towards audit delay simultaneously. Keywords : Audit Delay, Classification of Industry, Company Age, Company Size, Profit or loss, Public Accounting Firm Size, Solvability

scholarly journals PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 BURSA EFEK INDONESIA

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Annisa Sekar Irsa Fajrina ◽  
Julaika Putri Rohkhayatim
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Audit Quality ◽  
Quantitative Approach ◽  
Financial Statement ◽  
Panel Regression ◽  
Public Accounting ◽  
Accounting Firm ◽  
Using Data

In this study, we explore the effects of audit tenure, firm size, and public accounting firm size on audit quality of companies which are consistently listed in LQ45 index during August 2018 until January 2019 period. Sample of this research is the financial statement of the stated companies for 2015-2018 period. This research is conducted with quantitative approach using data panel regression analysis. The results indicate that 1) Audit tenure has negative significant effect and 2) Public accounting firm size has positive significant effect on audit quality. Meanwhile 2) Firm size doesn’t have significant effect on audit quality.

scholarly journals The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality

2019 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Desi Frida Priyanti ◽  
Nurul Hasanah Uswati Dewi
Keyword(s):  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Public Accounting ◽  
Public Companies ◽  
Accounting Firm ◽  
Quality Audit ◽  
Analysis Technique

This study aimed to examine the effect of audit tenure, audit rotation, public accounting firm size, and client’s company size on audit quality. Audit quality in this study is peroxided by earnings quality which is measured by the level of discretionary accruals of modified jones model, while audit tenure is measured by counting the year in which the same auditors have made work engagement with the auditee. Audit rotation and public accounting firm size are measured by using dummy variable, while client’s company size is measured by using the growth of total assets. The population in this study consists of public companies, especially the telecommunications and retail sectors service companies listed in Indonesia Stock Exchange in the period 2012-2017. Sampling technique used is purposive sampling method. The total of the sample is 30 companies. After data observation, there are 73 samples included as outlier and should be excluded from samples of observation. So, the final data used are 107 data. Multiple linear regressions analysis is used as analysis technique. The empirical results of this study show that audit tenure and public accounting firm size have no effect on audit quality; audit rotation has negative and significant effect on audit quality; and client’s company size has positive and significant effecton audit quality.

scholarly journals PENGARUH UKURAN PERUSAHAAN KLIEN DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Andreas Berikang ◽  
Lintje Kalangi ◽  
Heince Wokas
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Public Accounting ◽  
Manufacturing Firm ◽  
Accounting Firm ◽  
Natural Logarithm ◽  
Client Firm ◽  
Big Four

The quality of an audit report on a financial statement is very important for shareholders or other third parties in making decisions. The purpose of this study is to examine the effect of client firm size and audit rotation of audit quality. Audit quality uses proxies public accounting firm size, which is measured by dummy variables using the Big Four public accounting firm and Non Big four public accounting firm, the size of the client firm was measured by calculating the natural logarithm of the firm's total assets, audit rotation was measured by dummy variable. Population in this research is manufacturing firm listed in Indonesia Stock Exchange from 2012-2015, sampling method used in this research use purposive sampling method. This research is using the logistic regression analysis using SPSS 22 version. The result indicates that: (1) firm client size has significant effect towards audit quality, (2) audit rotation has no effect towards audit quality. Keywords: Audit Quality, Client Company Size, Audit Rotation, Auditor

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.

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.

scholarly journals Analysis of Current Ratio Changes Effect, Asset Ratio Debt, Total Asset Turnover, Return On Asset, And Price Earning Ratio In Predictinggrowth Income By Considering Corporate Size In The Company Joined In LQ45 Index Year 2013 -2016

2017 ◽  
Vol 1 (01) ◽  
Author(s):  
Wikan Budi Utami
Keyword(s):  
Firm Size ◽  
Control Variable ◽  
T Test ◽  
Total Asset ◽  
Company Size ◽  
Return On Assets ◽  
Current Ratio ◽  
Asset Turnover ◽  
Year 2013 ◽  
Profit Growth

This study aims to determine the effect of the partially and simultaneously of the Current Ratio (CR), Debt Asset Ratio (DAR), Total Asset Turnover (TATO), Return On Assets (ROA), and Price Earning Ratio (PER) in predicting profit growth by considering firm size at company incorporated in LQ45 index year 2013 -2016 with company size as control a variable. The technique of determining the sample in this research is by using purposive sampling. There are several criteria that must be met by companies listed in the LQ45 Index to be sampled in this study. This research method is using multiple regression analysis which is used to know the influence of independent variable to the dependent variable together and partially. The t test is used to test the influence of each variable change Current Ratio, Debt Asset Ratio, Total Asset Turnover, Return On Asset , and Price Earning Ratio to earnings growth variable with firm size as control variable. The statistical test F aims to examine the effect of changes in Current Ratio, Debt Asset Ratio, Total Asset Turnover, Return On Asset, and Price Earning Ratio simultaneously to the variable of profit growth with firm size as control variable. The R2 test (Coefficient of determination) is done to find out how big the influence variable change Current Ratio, Debt Asset Ratio, Total Asset Turnover, Return On Asset, and Price Earning Ratio to variable growth profit with company size as control variable. From result of t test is known that change of Total Assets Turn Over and change of Return On Assets partially have significant effect to profit growth (∆ EAT) .Variable change of Curent Ratio (∆CR), change of Debt Asset Ratio (∆ DAR), Price Earning Ratio (∆PER) partially no significant effect on profit growth variable with firm size as control variable. From result of F test, it is known that Current Ratio (∆ CR) change, Debt Asset Ratio (Δ DAR) change, Total Asset Turnover (∆ TATO), Return On Asset (∆ ROA) change, Price Earning Ratio (∆ PER) simultant significant effect on profit growth variable at go public company listed in index LQ 45 in Indonesia with company size) as control variable.Keywords: change of CR, DAR, TATO, ROA, PER, profit growth.

scholarly journals Pengaruh Ukuran Perusahaan dan Profitabilitas pada Ketepatwaktuan Penyampaian Laporan Keuangan dengan GCG Sebagai Variabel Pemoderasi

2018 ◽  
pp. 525
Author(s):  
Gusti Ayu Putu Yasinta Darmawan ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Participant Observation ◽  
Financial Statements ◽  
Financial Statement ◽  
Company Size ◽  
Moderator Variable ◽  
Public Companies ◽  
Good Corporate Governance ◽  
Timely Delivery

This study aims to prove empirically the influence of company size and profitability on timely delivery of financial statements with good corporate governance as a moderator variable. This study was conducted on non-financial public and go public companies listed in the 2011-2015 Corporate Governance Perception Index (CGPI) assessment. The method of determining the sample used is to use purposive sampling. The number of companies that meet the criteria is 9 companies with a total number of 43 observations. Data collection was done by non participant observation method. By using Multiple Regression Test and Moderated Regression Analysis (MRA), it was found that firm size did not affect the timeliness of financial statement submission but profitability had an effect on the timeliness of financial statement submission. The study also found that good corporate governance is not able to moderate the influence of firm size on the timeliness of financial statement submission but able to moderate by weakening the influence of profitability on timely delivery of financial statements Keywords:  Timeliness of Financial Report Submission, Company Size, Profitability, Good         Corporate Governance

scholarly journals Penerapan IFRS Dan Pengaruhnya terhadap Keterlambatan Penyampaian Laporan Keuangan: Studi Empiris Perusahana Manufaktur di Bursa Efek Indonesia Periode Tahun 2008-2010

2012 ◽  
Vol 3 (2) ◽  
pp. 993
Author(s):  
Stepvanny Margaretta ◽  
Gatot Soepriyanto
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Financial Statements ◽  
Influential Factors ◽  
Reporting Standards ◽  
Public Accounting ◽  
Financial Reports ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Financial Reporting Standards

There are several factors that affect the company's delay in submitting the financial statements are often referred to as Audit Delay, among others IFRS (International Financial Reporting Standards), firm size, profitability, size public accounting firm, audit opinion, and complexity. One factor that is quite prominent is the application of IFRS that have not been uniform across all companies in Indonesia. It could also lead to Audit Delay. Firm size theoretically means companies bigger scale required to submit financial reports on time. As for profitability, KAP size, and complexity of the audit opinion is also decent enough to be considered as one of the influential factors on Audit Delay. The results of this study indicate that the application of IFRS, profitability, size KAP, audit opinion, and complexity does not have a significant impact on the delay for submission of financial statements. Finaly, a factor that leads to significant effect of time delay submission of financial statements is the size of the company.

scholarly journals Financial distress as a moderating variable of the influence of audit opinion and public accounting firm size on voluntary auditor switching

2021 ◽  
Vol 3 (2) ◽  
pp. 155-176
Author(s):  
Choirul Huda ◽  
Ratno Agriyanto ◽  
Herwening Sindu Lestari ◽  
Bill Pangayow
Keyword(s):  
Social Science ◽  
Firm Size ◽  
Financial Distress ◽  
Measuring Instrument ◽  
Z Score ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Auditor Switching ◽  
The Relationship

Purpose - This study aims to examine the effect of financial distress as a moderator of the effect of audit opinion and public accounting firm (KAP) size on auditor switching in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period.Method - This study uses a sample of companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. The number of companies sampled in this study were 12 companies. In this study, the researchers used a quantitative type of model and used the Statistical Package for Social Science (SPSS) version 16 for analyzing the data.Result - The results show that audit opinion and public accounting firm size have no effect on auditor switching, financial distress is not able to moderate the effect of audit opinion with auditor switching, and financial distress is not able to moderate the relationship between public accounting firm size and auditor switching.Implication - For stakeholders in motivating management to retain or replace auditors from various factors that are considered including audit opinion, public accounting firm size and financial distress.Originality - The object used in this study is a list of companies registered on JII. There is a 2-year additional period from the previous study, which was 4 years to 6 years. The measuring instrument for the financial distress variable used in this study is the Altman Z-score. 

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