scholarly journals Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry?

2021 ◽  
Vol 23 (1) ◽  
pp. 15-23
Author(s):  
Helisa Noviarty ◽  
Ayu Puspitasari ◽  
Elok Heniwati
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Mining Industry ◽  
Moderating Effect ◽  
Company Size ◽  
Audit Report ◽  
Internal Auditor ◽  
Study Results ◽  
Negative Effect ◽  
The Relationship

The purpose of this study is to examine the effect of the Internal Auditor and Audit Committee on Audit Report Lag (ARL) and the moderating effect of Company Size on the relationship between the Internal Auditor and the Audit Committee on ARL. Using mining sector companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2018, this study results in the number of observations of 99 cases. The results show that the Internal Auditor and Audit Committee have a negative effect on ARL. The result also shows that Company Size has a moderating effect on the influence of the Internal Auditor and Audit Committee on ARL.

scholarly journals Corporate governance mechanisms and audit report lag moderated by audit complexity

2019 ◽  
Vol 8 (6) ◽  
pp. 256-261
Author(s):  
Wa Ode Irma Sari ◽  
Bambang Subroto ◽  
Abdul Ghofar
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Governance Mechanisms ◽  
Corporate Governance Mechanisms ◽  
Negative Effect ◽  
The Relationship

This study aims to verify the correlation between corporate governance mechanisms, reflected independent commissioners, audit committee and audit tenure to audit report lag, and the audit complexity has able to moderate the relationship between corporate governance mechanisms to audit report lag. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2015-2017. The samples are selected with a purposive sampling method. There is 100 manufacturing company selected as the sample for the period of 2015-2017. This study was tested by using the Moderate Regression Analysis test. The results of this study indicate that the audit committee and audit tenure have a negative effect on audit report lag, but the independent commissioner has an insignificant effect on audit report lag. Audit complexity is proven to increase audit report lag as an increase audit committee. This research provides the capital market authority (OJK) to issue policies and strict sanctions, thus encouraging companies to publish audited financial statements more time.

scholarly journals Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange)

2021 ◽  
Vol 4 (1) ◽  
pp. 44-54
Author(s):  
Jacqueline Vania Jessica Jura ◽  
ML Denny Tewu
Keyword(s):  
Stock Exchange ◽  
Empirical Studies ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Factors Affecting ◽  
Audit Opinion ◽  
Analysis Technique ◽  
Negative Effect ◽  
Auditor Reputation

The objective of this research is to determine whether Company Size, Company Age, Debt to Equity (DER), Return on Assets (ROA), Audit Opinion, and Auditor Reputation have a significant effect on Audit Report Lag. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 to 2019. The study used 93 companies as samples, a total of 490 samples as a whole. The data analysis technique used is multiple linear analysis and the results obtained are that the DER variable has a significant positive effect, while ROA and Audit Opinion have a negative effect on the audit report lag. The variables of company size and auditor reputation do not have a significant effect, while the variable of company age has a significant positive result but is contrary to the initial expectations.

scholarly journals PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS DAN SOLVABILITAS SEBAGAI VARIABEL MODERATING

2018 ◽  
Vol 3 (2) ◽  
pp. 118-126
Author(s):  
Kurnia Rina Ariani ◽  
Andy Dwi Bayu Bawono
Keyword(s):  
Regression Analysis ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Negative Effect ◽  
The Relationship

This research aims to analyze the effect of companies ages and size to audit report lag with profitability and solvability as a moderating  variable in manufacturing companies listed in Indonesian Stock Exchange for year end from 2015-2016.  Moderating variable used in this research to know whether profitability and solvability can moderate the relationship between companies ages and size to audit report lag. Using Moderated Regression Analysis this research can provide empirical evidence that (i) companies ages has no effect on audit report lag, (ii) companies size has negative effect on audit report lag (iii) profitability and solvability cannot moderate the relationship between companies ages and size to audit report lag.

scholarly journals Influence of Corporate Governance on Firm Value Through Intellectual Capital and Corporate Social Responsibility

2019 ◽  
Vol 9 (4) ◽  
pp. 148
Author(s):  
Zainab Masitha ◽  
Djuminah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Negative Effect ◽  
Corporate Social ◽  
The Relationship ◽  
Positive Effect

This study aims to find out empirical evidence about the influence of corporate governance on firm value through intellectual capital and corporate social responsibility. The sample used in this study amounted to 123 manufacturing companies listed on the Indonesia Stock Exchange continuously during the period 2015-2017 using purposive sampling technique. This study uses quantitative methods with secondary data obtained from annual reports that have been published by the Indonesia Stock Exchange during the period 2015-2017, which can be accessed through www.idx.co.id. Data analysis in this study uses Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 3.0 software.The results showed that the board of commissioners had a significant negative effect on intellectual capital and had a significant positive effect on corporate social responsibility. Board of Commissioners has a significant positive effect on intellectual capital and has a significant negative effect on corporate social responsibility. The board of commissioners, audit committees, intellectual capital and corporate social responsibility have a positive and significant effect on firm value. Intellectual capital is not able to mediate the relationship between the board of commissioners and firm value, as well as the relationship of the audit committee to firm value. CSR is not able to mediate the relationship between the board of commissioners and firm value and the relationship between the audit committee and firm value.

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 The Effect of Profitability, Leverage, and Size on Environmental Disclosure with the Proportion of Independent Commissioners as Moderating

2020 ◽  
Vol 9 (2) ◽  
pp. 123-130
Author(s):  
Jalu Wicaksono Ardi
Keyword(s):  
Stock Exchange ◽  
Negative Relationship ◽  
Independent Directors ◽  
Company Size ◽  
Environmental Disclosure ◽  
Units Of Analysis ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

The purpose of this study is to evaluate the effect of profitability, leverage, and company size on environmental disclosure with the proportion of independent directors as moderator. A maximum of 61 agricultural and mining sector companies listed on the Indonesia Stock Exchange in 2014-2018 was the population of this report. The sampling method used purposing sampling, so with 45 units of analysis, we get 9 sample companies. The quantitative method used regression analysis for balance. The results show that profitability does not influence on environmental disclosure. Leverage has a negative effect on environmental disclosure. Company size has a positive effect on environmental disclosure. The proportion of independent directors is able to moderate the effect of profitability on environmental disclosure but is not able to moderate the effect of leverage and company size on environmental disclosure. This study concludes that leverage has a negative relationship with environmental disclosure and firm size has a positive relationship with environmental disclosure and the proportion of independent commissioners moderates the relationship between profitability and environmental disclosure. The findings show the important role of independent commissioners in environmental disclosure, namely providing investors with a balance and maintaining an unbiased and impartial atmosphere.

scholarly journals The Influence of audit committee and internal audit on audit report lag

2020 ◽  
Vol 9 (1) ◽  
pp. 137-142
Author(s):  
Ratna Juwita ◽  
Sutrisno Sutrisno T ◽  
Bambang Hariadi
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Internal Audit ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Relationship

This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag

scholarly journals Internal auditor reports a fraud: Courage and pressure

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1813-1818
Author(s):  
Dini Rosdini ◽  
Aria Farah Mita ◽  
Dyah Setyaningrum
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Income Smoothing ◽  
Company Size ◽  
Internal Auditor ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2017-2019 period. It was carried out on companies listed on the LQ45 Index of the Indonesia Stock Exchange in 2017-2019. Sampling was conducted by utilizing purposive sampling and obtained 11 companies, from which 33 data were collected. The analysis technique used was multiple linear regression analysis. Results showed that company size, leverage and profitability simultaneously can affect income smoothing of a company. Company size and profitability partially have a positive effect on income smoothing, while leverage has a negative effect on income smoothing.

How auditor locality affects audit report timeliness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ameneh Bazrafshan ◽  
Simin Dehghani Madise
Keyword(s):  
Corporate Governance ◽  
Empirical Evidence ◽  
Audit Committee ◽  
Stock Exchange ◽  
Audit Committees ◽  
Audit Report ◽  
Content Type ◽  
Auditor Quality ◽  
The Relationship ◽  
Linear Regressions

Purpose Despite extensive research on the determinates of audit report timeliness, there is limited empirical evidence on the effect of auditor locality on audit report timeliness. Therefore, this study aims to examine the relationship between auditor locality and audit report timeliness. Furthermore, this study investigates the moderating roles of audit committee, corporate governance and auditor quality in this relationship. Design/methodology/approach In this study, the information of 157 companies listed on the Tehran Stock Exchange during the period 2013–2019 has been collected. Moreover, multivariate linear regressions were used to test the hypotheses. Findings Findings show that in general, there is no significant relationship between auditor locality and audit report timeliness. However, empirical evidence suggests that in companies with specialized audit committees, strong corporate governance and high-quality auditors, auditor locality improves audit report timeliness. Originality/value Overall, the results indicate that there are some circumstances in which auditor locality affects the audit report timeliness. Specifically, the association of auditor locality and audit report timeliness is conditional to audit committee, corporate governance and auditor quality.

scholarly journals Pengaruh profitabilitas, solvabilitas, likuiditas dan audit tenure terhadap audit report lag dengan komite sebagai pemoderasi

2020 ◽  
Vol 16 (2) ◽  
pp. 82-95
Author(s):  
Ryan Rich Tampubolon ◽  
Valentine Siagian
Keyword(s):  
Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Audit Report ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine empirical evidence regarding the effect of profitability, solvency, liquidity, and audit period on the audit report with the audit committee as a moderating variable. This research was conducted by a quantitative method with a descriptive approach. The population in this study are property, real estate, and construction companies listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling method used was the purposive sampling method. The sample in this study was 184 firm year observations. Data analysis used multiple linear regression analysis and moderated regression analysis with interaction test. The results of this study indicate that profitability has a significant negative effect on audit report lag, solvency has a significant negative effect on audit report lag, liquidity has a significant positive effect on audit report lag, and audit tenure has a significant positive effect on audit report lag. The audit committee as a moderating variable strengthens all independent variables on the dependent variable. For further researchers, it is recommended to increase the sample size and expand the object of research by researching sectors that have more companies and also increasing the period of research.

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