PENGARUH KUALITAS AUDITOR, OPINI AUDITOR, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG

Gabriella Valentine, Muhammad Arief Effendi

Abstract


This research aims to provide empirical evidence regarding the effect of Auditor quality, Auditor opinion, profitability, complexity of business, firm size, solvency, and audit tenure on Audit Report Lag. This research uses a sample of 165 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period with purposive sampling as the sampling method. The data in this research were sourced from the website www.idx.co.id and used multiple regression analysis for data analysis methods. The results of this research indicate that the Auditor opinion, profitability, complexity of business, and firm size have an effect on Audit Report Lag, while Auditor quality, solvency, and audit tenure show no effect on Audit Report Lag. Auditor opinion, profitability, and firm size have a negative effect, while complexity of business has a positive effect on Audit Report Lag.


Keywords


Audit Report Lag, audit tenure, Auditor opinion, Auditor quality, and profitability

Full Text:

PDF

References


Abdillah, M. R., Mardijuwono, A. W., & Habiburrochman, H. 2019. The Effect of Company Characteristic and Auditor Characteristics to Audit Report Lag. Asian Journal of Accounting. 4 (1): 129-144.

Arifuddin, Hanafi, K., & Usman A. 2017. Company Size, Profitability, and Auditor Opinion Influence to Audit Report Lag on Registered Manufacturing Company in Indonesia Stock Exchange. International Journal of Applied Business and Economic Research. 15 (19): 353-367.

Cahyadi, I. J. 2014. Faktor-Faktor yang Mempengaruhi Lamanya Penyelesaian Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Bisnis dan Akuntansi. 16 (1a): 59-68.

Dewi, G. A. N. P., & Suputra, I. D. G. D. 2017. Pengaruh Kompleksitas Operasi, Kontinjensi, Pergantian Auditor pada Audit Report Lag dengan Spesialisasi Auditor sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana. 21 (2): 912-941.

Dewi, I. C., & Hadiprajitno, P. B. 2017. Pengaruh Audit Tenure dan Kantor Akuntan Publik (KAP) Spesialisasi Manufaktur terhadap Audit Report Lag (ARL). Diponegoro Journal of Accounting. 6 (4): 1-12.

Dura, J. 2017. Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Report Lag pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Bisnis dan Ekonomi Asia. 11 (1): 64-70.

Firnanti, F. 2016. Faktor-Faktor yang Mempengaruhi Audit Report Lag. Jurnal Bisnis dan Akuntansi. 18 (2): 167-175.

Halim, V. 2000. Faktor-Faktor yang Mempengaruhi Audit Delay: Studi Empiris pada Perusahaan-Perusahaan di Bursa Efek Jakarta. Jurnal Bisnis dan Akuntansi. 2 (1): 63-75.

Hassan, Y. M. 2016. Determinants of Audit Report Lag: Evidence from Palestine. Journal of Accounting in Emerging Economies. 6 (1): 3-32.

Iskandar, M. J., & Trisnawati, E. 2010. Faktor-Faktor yang Mempengaruhi Audit Report Lag pada Perusahaan yang Terdaftar diBursa Efek Indonesia.Jurnal Bisnis dan Akuntansi.12(3):175-186.

Juanita, G. 2012. Pengaruh Ukuran Kantor Akuntan Publik, Kepemilikan, Laba Rugi, Profitabilitas dan Solvabilitas terhadap Audit Report Lag. Jurnal Bisnis dan Akuntansi. 14 (1): 31-40.

Karami, G., Karimiyan, T., & Salati, S. 2017. Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran. Iranian Journal of Management Studies (IJMS). 10 (3): 641-666.

Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan No. KEP-346/BL/2011. Penyampaian Laporan Tahunan Emiten atau Perusahaan Publik. https://www.ojk.go.id/Files/regulasi/pasar-modal/bapepam-pm/emiten-pp/pelaporan/X.K.2.pdf. Diakses tanggal 31 Maret 2020.

Lekok, W., & Rusly, V. 2020. Audit Report Lag pada Perusahaan Manufaktur di Bursa Efek Indonesia. Media Bisnis. 12 (2): 139-152.

Lianto, N., & Kusuma, B. H. 2010. Faktor-Faktor yang Berpengaruh terhadap Audit Report Lag. Jurnal Bisnis dan Akuntansi. 12 (2): 98-107.

Maggy, & Diana, P. 2018. Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies. Accounting and Finance Review. 3 (1): 16-25.

Mukhtaruddin, Oktarina, R., Relasari, & Abukosim. 2015. Firm and Auditor Characteristics, and Audit Report Lag in Manufacturing Companies Listed on Indonesia Stock Exchange during 2008-2012. Expert Journal of Business and Management. 3 (1): 13-26.

Mutiara, Y. T., Zakaria, A., & Anggraini, R. 2018. The Influence of Company Size, Company Profit, Solvency and CPA Firm Size on Audit Report Lag. Journal of Economics, Finance and Accounting. 5 (1): 1-10.

Noeryanto, H. 2015. Faktor-Faktor yang Berpengaruh terhadap Audit Report Lag pada Perusahaan Non Keuangan. Jurnal Bisnis dan Akuntansi. 17 (1a).

Peraturan Otoritas Jasa Keuangan Nomor 13/POJK.03/2017. Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan. https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Documents/Pages/POJK-Penggunaan-Jasa-Akuntan-Publik-dan-Kantor-Akuntan-Publik-dalam-Kegiatan-Jasa-Keuangan/SAL%20POJK%20PENGGUNAAN%20JASA%20AP%20DAN%20KAP%20final (1).pdf. Diakses tanggal 6 Maret 2021.

Pradipta, A., & Zalukhu, A. G. 2020. Audit Report Lag: Specialized Auditor and Corporate Governance. Global Journal of Business and Social Science Review. 8 (1): 41-48.

Ramadhan, G. S., Majidah, & Budiono, E. 2018. Analisis Determinan Audit Report Lag. Jurnal Riset Akuntansi Kontemporer. 10 (1): 22-27.

Standar Profesional Akuntan Publik (SPAP): Standar Audit (“SA”) 700. Perumusan Suatu Opini dan Pelaporan atas Laporan Keuangan. http://spap.iapi.or.id/1/files/SA%20700/SA%20700.pdf. Diakses tanggal 18 Maret 2021.

Standar Profesional Akuntan Publik (SPAP): Standar Audit (“SA”) 705. Modifikasi terhadap Opini dalam Laporan Auditor Independen. http://spap.iapi.or.id/1/files/SA%20700/SA%20705.pdf. Diakses tanggal 18 Maret 2021.

Susianto, S. N. 2017. Pengaruh Penerapan Wajib IFRS, Jenis Industri, Rugi, Anak Perusahaan, Ukuran KAP, Ukuran Perusahaan, Opini Audit, dan Ukuran Komite Audit terhadap Audit Report Lag (ARL). Jurnal Akuntansi Bisnis. 15 (1): 152-178.

Utami, W. B., Pardanawati, L., & Septianingsih, I. 2018. The Effect of Audit Opinion, Public Accounting Firm’s Size, Company Size, and Company Profitability to Delay Audits in Registered Manufacturing Companies in Indonesia Stock Exchange in 2015-2017. International Journal of Economics, Business and Accounting Research. 2 (3): 45-62.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Gabriella Valentine, Muhammad Arief Effendi

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 Fakultas Ekonomi dan Bisnis| Universitas Pelita Harapan| Lippo Karawaci - Tangerang| 15811
slot gacor slot gacor hari ini slot gacor 2025 demo slot pg slot gacor slot gacor