Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor  Pertambangan Terdaftar Di Bei Periode 2014-2018

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.

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Pengaruh Karakteristik Auditor Terhadap Audit Report Lag

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.289 ◽

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.

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Workload, Tenure Auditor and Industrial Specialization Auditors on Audit Quality with Audit Committee as Moderating

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i4.34.23902 ◽

2018 ◽

Vol 7 (4.34) ◽

pp. 257

Author(s):

Daniel T. H. Manurung ◽

Andhika Ligar Hardika ◽

Yati Mulyati ◽

Mohd Haizam Mohd Saudi

Keyword(s):

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Total Sample ◽

Industry Specialization ◽

Moderating Variables ◽

Auditor Industry Specialization ◽

Auditor Tenure ◽

Industrial Specialization ◽

Study Population

This study aims to obtain empirical evidence on audit quality on workload, auditor tenure and auditor industry specialization with the audit committee as a moderating variable. The study population was conducted on non-financial companies listed on the Indonesia Stock Exchange, a total sample of 10 companies research using purposive sampling. The research method uses moderating variables. The results of this study indicate that the workload affects audit quality while audit tenure and auditor industry specialization do not affect audit quality. This study found evidence that the interaction between workload and audit committee affects audit quality while the interaction of audit tenure and industry specialization does not affect audit quality.

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Analisis Pengaruh Kecerdasan Intelektual Terhadap Kemampuan Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi

Jurnal Keuangan dan Bisnis ◽

10.32524/jkb.v16i1.361 ◽

2018 ◽

Vol 16 (1) ◽

pp. 1

Author(s):

Ria Manurung

Keyword(s):

Data Analysis ◽

Graduate Program ◽

Descriptive Analysis ◽

Research Result ◽

Secondary Data ◽

Spiritual Intelligence ◽

Primary Data ◽

Moderating Variables ◽

Use Of Data ◽

Independent Variable

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.

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The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016)

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE ◽

10.36766/ijag.v2i2.20 ◽

2019 ◽

Vol 2 (2) ◽

pp. 118-146

Author(s):

Triana Meinarsih ◽

Abdul Yusuf ◽

Muhammad Zilal Hamzah

Keyword(s):

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Annual Reports ◽

Manufacturing Companies ◽

Z Score ◽

Quality Of Accounting Information ◽

Independent Variable ◽

A Company

Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness. This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.

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What do we know about meta-analyses in accounting, auditing, and corporate governance?

Meditari Accountancy Research ◽

10.1108/medar-03-2018-0317 ◽

2019 ◽

Vol 27 (1) ◽

pp. 17-43 ◽

Cited By ~ 3

Author(s):

Patrick Velte

Keyword(s):

Corporate Governance ◽

Literature Review ◽

Quantitative Research ◽

Management Accounting ◽

Meta Analysis ◽

Financial Accounting ◽

Content Type ◽

Moderating Variables ◽

Independent Variable ◽

Meta Analyses

PurposeThe purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing and corporate governance research.Design/methodology/approachA structured literature review on 63 meta-analyses related to financial accounting, management accounting, auditing, and corporate governance is conducted.FindingsMost of the previous meta-analyses have been focused on the topic of corporate governance with a clear focus on board composition as an independent variable and by integrating research- and country-specific moderating variables. Meta-analyses in management accounting are rare; furthermore, no meta-analysis in tax accounting has been published yet.Originality/valueMeta-analyses on these topics are expected to become increasingly important in the following years because of the increased number of empirical quantitative research. This literature review gives useful insights for research, practice and regulation.

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PENGARUH PENERBITAN SUKUK TERHADAP REAKSI PASAR (SURVEY TERHADAP PERUSAHAAN-PERUSAHAAN YANG MENERBITKAN OBLIGASI SYARIAH YANG TERDAFTAR DIBURSA EFEK INDONESIA SELAMA TAHUN 2015)

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v4i3.12583 ◽

2019 ◽

Vol 4 (3) ◽

pp. 496-503

Author(s):

Mulya Iskandar ◽

Ridwan Ridwan

Keyword(s):

Stock Returns ◽

Abnormal Return ◽

Research Method ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Cumulative Abnormal Return ◽

Market Reactions ◽

Independent Variables ◽

The Relationship

This study aims to determine how the influence of a sukuk instrument issuance on market reactions listed on the Indonesia Stock Exchange (IDX) during 2015. The research method used in this study is quantitative research. Quantitative research contains a relationship between cause and effect. The type of data used is secondary data, data collection used by the author is to know the relationship between two or more variables. The object to be examined in this study is the total value and rating of the issuance of Islamic bonds (sukuk) companies as independent variables and cumulative abnormal return shares of companies that issue Islamic bonds (sukuk) listed on the Indonesia Stock Exchange in 2015. The results of this study indicate the value of sukuk bond issuance and sukuk bond issuance ratings jointly affect stock returns. The value of issuing sukuk bonds partially affects stock returns and the rating of bond issuance has an effect on return.

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PENGARUH INFLASI DAN KURS TERHADAP UJRAH DALAM PEMBIAYAAN MUSYARAKAH MUTANAQISAH PADA PT. BANK MUAMALAT INDONESIA, TBK CABANG PEMATANGSIANTAR

Studia Economica : Jurnal Ekonomi Islam ◽

10.30821/se.v1i1.234 ◽

2015 ◽

Vol 1 (1) ◽

pp. 86

Author(s):

Nuri Aslami

Keyword(s):

Regression Analysis ◽

Exchange Rate ◽

Linear Regression Analysis ◽

Field Research ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Independent Variables ◽

Qualitative Approaches ◽

Independent Variable

This study aims to determine how the effects of inflation and exchange rate against ujrah, musyarakah, mutanaqisah PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. This research is a field research using quantitative and qualitative approaches. The data used are secondary data, ie., data obtained from the Central Statistics Agency report, Report of Bank Indonesia, and the financial statements of PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. The data were processed using SPSS 16. The analysis used is multiple linear regression analysis. The results showed that the inflation and the exchange rate (the independent variable) affects ujrah in Musharakah financing mutanaqisah (dependent variable). The independent variables in this study could explain the change by 3.4% and the rest (96.6%) is explained by other variables beyond the variables used. Partially, the level of significant 5% and t table of 2034, inflation and exchange rate does not significantly affect the Musharakah financing ujrah mutanaqisah. This is demonstrated by the t value inflation of 0. 489 and texchange rate of 0899.

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The effect of company characteristics and auditor characteristics to audit report lag

Asian Journal of Accounting Research ◽

10.1108/ajar-05-2019-0042 ◽

2019 ◽

Vol 4 (1) ◽

pp. 129-144 ◽

Cited By ~ 1

Author(s):

Muhammad Rifqi Abdillah ◽

Agus Widodo Mardijuwono ◽

Habiburrochman Habiburrochman

Keyword(s):

Audit Committee ◽

Linear Regression Method ◽

Manufacturing Companies ◽

Audit Report ◽

Audit Process ◽

Industry Specialization ◽

Content Type ◽

Financial Condition ◽

Auditor Characteristics ◽

Auditor Reputation

Purpose The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor. Design/methodology/approach Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial). Findings The results showed that partially variables of the audit committee effectiveness and profitability had a significant negative effect on audit report lag while the variable financial condition had a significant positive effect on audit report lag. Meanwhile, variables of the accounting complexity, auditor reputation, audit tenure and auditors’ industry specialization did not show significant influence on audit report lag. Originality/value This study tests both company’s and auditor’s characteristic on audit report lag that as far as authors know never been tested simultaneously.

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DYNAMIC CAPABILITIES EROSION IN INDONESIA’S RETAIL INDUSTRY: CONSUMERS’ PERSPECTIVE ON MATAHARI DEPARTMENT STORE

Primanomics Jurnal Ekonomi & Bisnis ◽

10.31253/pe.v18i2.353 ◽

2020 ◽

Vol 18 (2) ◽

pp. 69

Author(s):

Riveria Sari ◽

Ferri Woejaya ◽

Teofilus Teofilus

Keyword(s):

Data Collection ◽

Data Processing ◽

Quantitative Research ◽

Dynamic Capabilities ◽

Sampling Technique ◽

Department Store ◽

Firm Survival ◽

Quantitative Research Methods ◽

Independent Variables ◽

Independent Variable

This research was conducted to analyze the effect of dynamic capabilities erosion on firm’s survival according to consumers’ perspective, using sensing erosion, seizing erosion, and reconfiguring erosion as the independent variables (X) and firm survival as the dependent variable (Y). This research uses quantitative research methods with data processing using SPSS. Data collection was carried out by distributing questionnaires online through Google form to 500 student respondents who had visited Matahari Department Store in Indonesia. Sampling is done by purposive sampling technique. The questionnaires that qualify to be analyzed are 158 questionnaires. The result of data processing shows that the effect of the independent variable on the dependent variable is 40.3%. The results of this study is according to consumers’ perspective, sensing erosion, seizing erosion, and reconfiguring erosion affect firm survival.

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AUDIT TENURE, AUDITOR INDUSTRY SPECIALIZATION AND AUDIT LAG REPORT ON THE FINANCIAL SECTOR ON THE INDONESIA STOCK EXCHANGE 2013-2017

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v9i2.8378 ◽

2019 ◽

Vol 9 (2) ◽

pp. 151

Author(s):

Ninda Mufidah ◽

Nujmatul Laily

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Data Retrieval ◽

Financial Sector ◽

Audit Report ◽

Industry Specialization ◽

Auditor Industry Specialization ◽

Analysis Technique ◽

The Relationship

The purpose of this study is to analyze the effect of audit tenure, audit report lag, and industry auditor specialization on financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. In addition to this study examining the effect of Audit Tenure (X) on audit report lag (Y), this study also examined auditor industry specialization (Z) influencing the relationship between audit tenure and audit report lag. The population of this study were all financial sector companies listed on Indonesia Stock Exchange (IDX) in 2013-2017. The sampling technique in this study used purposive sampling and the data sources used secondary data with documentation data retrieval techniques. The total number of companies used as research samples is 55 companies. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) with SPSS 25 for Windows. The results of the study show that: (1) audit tenures haven’t a significant effect on audit report lag and (2) auditor industry specialization is not able to weaken the influence of audit tenure on audit report lag.

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