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 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 Impact of Firm Size on the Effect of Industry Specialization, Audit Opinion and the Size of a Public Accounting Firm (KAP) on Audit Delay in Mining Companies

2021 ◽  
pp. 65-74
Author(s):  
Aminul Amin ◽  
Hanif Mauludin ◽  
Esty Suwitawayansari
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Public Accounting ◽  
Industry Specialization ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies ◽  
The Impact ◽  
Positive Effect

Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent. Even researchers found that this phenomenon is still happening as many public companies did that listed on the Indonesian stock exchange. This study aims to determine the effect of industry specialization, audit opinion and size of Public Accounting Firm (KAP) on Audit Delay with firm size as a moderating variable. The sampling technique used purposive sampling and involved 33 mining companies listed on the Indonesian stock exchange. The data analysis method used moderated regression analysis (MRA). The results showed that Industrial Specialization had a positive effect on audit delay. Audit opinion does not affect audit delay. The size of the Public Accounting Firm (KAP) has a positive effect on audit delay. Firm size has no effect on audit delay. Our assumption that firm size is a moderating variable is not proven.

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 Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

2019 ◽  
Vol 14 (1) ◽  
pp. 15-42
Author(s):  
Suci Rahmadona ◽  
Sukartini ◽  
Dedy Djefris
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Audit Opinion ◽  
Going Concern ◽  
Mining Companies ◽  
Company Growth ◽  
Selection Of

Going concern audit opinion is an opinion issued by the auditor to ascertain whether the company can maintain its survival. This research was conducted to examine the factors that influence the going concern audit opinion. These factors are, company size, company growth, solvency and previous year's audit opinion. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2015-2017 period. The sample selection is done by purposive sampling technique, namely the selection of samples based on certain criteria. So that the total sample of this study was 60 samples. Data analysis used is logistic regression analysis using SPSS version 20. The results of this study are company size, company growth and solvency does not affect the going concern audit opinion. Whereas, the previous year's audit opinion affects the going-concern audit opinion.

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.

scholarly journals ANALISIS PENGARUH UKURAN PERUSAHAAN, LABA/RUGI PERUSAHAAN, UKURAN KAP, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Novi Sonia ◽  
Lilik Sri Hariani ◽  
Ati Retna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Test Results ◽  
Audit Opinion ◽  
Mining Companies

This study aims to determine and analyze the influence of company size, company profit / loss, KAP size, solvency and audit opinion on audit delay on mining companies listed on the Indonesia Stock Exchange in 2015-2017. Samples were taken using a purposive sampling technique totaling 40 companies. Testing of this study uses a classic assumption test and multiple linear regression analysis. The results of this study indicate that the size of the company profit / loss company, KAP size, solvency, and audit opinion simultaneously affect the audit delay . The size of the company affects the audit delay. Profit / loss affects the audit delay company. KAP size does not affect audit delay. Solvency does not affect audit delay. And audit opinion has no effect on audit delay. The R2 test results state that the variables in this study have a 40.2% influence on audit delay. Other recommended variables that can affect audit delay are profitability, company age, liquidity, and auditor turnover.

scholarly journals Audit Report Lag and Its Determinants

2020 ◽  
Author(s):  
Lilik Shofiyah ◽  
Ani Wilujeng Suryani
Keyword(s):  
Accounting Information ◽  
Annual Reports ◽  
Company Size ◽  
Audit Report ◽  
Timely Manner ◽  
Public Accounting ◽  
Financial Reports ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Negative Impacts

Audit report lag is an important issue because it can affect the timeliness of accounting information that is used by internal and external users for their decision making. This study aims to examine the influence of profitability, solvency, company size, and the reputation of public accounting firms on the audit report lag. We collected data from 40 Indonesian mining companies annual reports from 2013 to 2017. The hypotheses were tested by using multiple regression analysis. The results show that profitability and company size have significant negative impacts on audit report lag, but solvency and reputation public accounting firm have no effect. The results of this study can be taken into consideration for companies as well as possible so that they can submit financial reports in a timely manner. Keywords: profitability, solvency, company size, reputation public accounting firm, audit report lag

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA EMITEN INDUSTRI KEUANGAN DI BEI)

2015 ◽  
Vol 10 (2) ◽  
pp. 30
Author(s):  
Ja’far Aziz Hariza ◽  
Nining Ika Wahyuni ◽  
Siti Maria Wardayati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Annual Reports ◽  
Company Size ◽  
Audit Report ◽  
Audit Opinion ◽  
Factors Influencing ◽  
Minimum Interval ◽  
Maximum Interval

The timeliness of annual reports depend on the timeliness of auditor’s performance. The more timeline of publishing annual reports, more benefit can be delivered. This research investigates the factors influencing audit report lag in Indonesia. Sample of the research comprises 42 companies listed in Indonesian Stock Exchange during the year of 2010. The audit report lag for each sample companies ranged from a minimum interval of 25 days to a maximum interval of 129 days and 72 days in the average. Five hypotheses relating audit report lag to company size, profitability, leverage, auditor size, and audit opinion are tested in the research. The results of multiple linear regression support the alternate hypotheses put before except for the company size and leverage. Keywords: audit report lag, company size, profitability, leverage, auditor size, audit opinion.

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.

scholarly journals AUDIT DELAY PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BEI

2019 ◽  
Author(s):  
Boy Fadly
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Research Result ◽  
Secondary Data ◽  
Fiscal Year ◽  
Audit Process ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Time Required

One of the qualitative characteristic attribute of financial statement reporting is relevant, that is manifestation can be seen from the timeliness of reporting. Timeliness could be judging from the audit delay, which is the time required auditors to complete the audit process, calculated from a company fiscal year end to the date of auditor’s report. The purpose of this study was to analyze the influence of firm size, the age of company, complexity of company’s operations, reputation of public accounting firm, and auditor’s opinion towards audit delay of LQ 45 companies registered in The Indonesia Stock Exchange. The population of this study was all of LQ 45 companies registered in the Indonesia Stock Exchange . 31 samples of the population obtained through purposive sampling method. This study uses secondary data, which is financial statements of LQ 45 companies registered in The Indonesia Stock Exchange.Multiple linear regression tests is used to prove the hypothesis. Otherwise regression model has passed the classic assumptions test. The results showed the significance of each of the variables: the size of the company (0,000), a company's age (0.471), the complexity of the company's operations (0,008), the reputation of KAP (0,012), and audit opinion (0.112). Adjusted R Square obtained amounted to 0.376, which means that 37.6% of audit delay is influenced by firm size, firm age, the complexity of the company's operations, reputation KAP and audit opinion. The conclusions of the research result, simultaneous shows that independent variables affect the dependent variable and the partial test results show that there are 3 of 5 factors that affect audit delay, they arefirm size, complexity of company’s operations, and reputation of public accounting firm. While 2 factors that has no effect are the age of company, and auditor’s opinion.

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