ojs2 has produced an error Message: WARNING: Invalid argument supplied for foreach() In file: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php At line: 149 Stacktrace: File: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php line 149 Function: PKPApplication->errorHandler(2, "Invalid argument supplied for foreach()", "/home/jab1/public_html/lib/pkp/classes/core/Core.inc.php", 149, Array(6)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRequest.inc.php line 463 Function: Core->isUserAgentBot("Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)") File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 353 Function: PKPRequest->isBot() File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 106 Function: UsageEventPlugin->_buildUsageEvent("TemplateManager::display", Array(5)) File: (unknown) line (unknown) Function: UsageEventPlugin->getUsageEvent("TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/plugins/HookRegistry.inc.php line 89 Function: call_user_func(Array(2), "TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/template/PKPTemplateManager.inc.php line 332 Function: HookRegistry->call("TemplateManager::display", Array(5)) File: /home/jab1/public_html/pages/article/ArticleHandler.inc.php line 224 Function: PKPTemplateManager->display("article/article.tpl") File: (unknown) line (unknown) Function: ArticleHandler->view(Array(1), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRouter.inc.php line 362 Function: call_user_func(Array(2), Array(1), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPPageRouter.inc.php line 220 Function: PKPRouter->_authorizeInitializeAndCallRequest(Array(2), Object(Request), Array(1), False) File: /home/jab1/public_html/lib/pkp/classes/core/Dispatcher.inc.php line 134 Function: PKPPageRouter->route(Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPApplication.inc.php line 178 Function: Dispatcher->dispatch(Object(Request)) File: /home/jab1/public_html/index.php line 64 Function: PKPApplication->execute() Server info: OS: Linux PHP Version: 5.6.40-38+ubuntu18.04.1+deb.sury.org+1 Apache Version: N/A DB Driver: mysql DB server version: 5.7.33-0ubuntu0.16.04.1-log
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia | Paramitasari | Jurnal Akuntansi dan Bisnis

Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia

Ratih Paramitasari

##article.abstract##


A company listed in the Indonesia Stock Exchange has to announce annual report to Indonesia Stock Exchange and investors. An auditor audits annual report published by company. An auditor audit annual report published by public company, big companies, little companies, and non profit companies. Public accountants practice through a public accounting firm. One of professionalism criteria of an auditor is timeliness to announce an annual report. Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This time difference called audit delay. If an auditor completed the audit work longer, audit delay is too.

The purpose of this study is finding empirical evidence that firm size, operation profit/loss, firm operation complexcity, and auditor reputation influence to audit delay. The population of the study is the LQ45 companies listed in the Indonesia Stock Exchange. LQ45 companies have high liquidity and sensitivity to capital market, so the samples represent capital market condition.

The dependen variable in the study is audit delay, and independent variables are firm size, operation profit/loss, firm operation complexcity, auditor reputation. The data analysis uses multiple regressions simultaneously and partially. The result shows that are firm size, operation profit/loss, firm operation complexcity, auditor reputation have significant influence towards audit delay simultaneously and partially.


Keywords : audit delay, firm size, operation profit/loss, firm operation complexcity, auditor reputation

References


Ahmad, R.A.R., & K.A. Kamarudin. 2001. Audit delay and the timeliness of corporate reporting: Malaysian evidence. http://www.hicbusiness.ogr /biz2003proceedings/Khairul%20Kamarudin%202.pdf

Arens, Alvin A, Ronald J Elder and Mark S Beasley, 2008. Auditing dan Jasa Assurance: Pendekatan Terintegrasi. Edisi keduabelas. Terjemahan: Gina Gania. Jakarta: Erlangga.

Ashton, R. H., 1. J. Willingham, dan R. K. Elliot. 1987. "An Empirical Analysis of Audit Delay". Journal of Accounting Research. Vo1.25. No.2. Autumn 1987.275-292.

Baridwan, Zaki. (2004). Intermediate Accounting. Yogyakarta: BPFE Yogyakarta.

Che-Ahmad, Ayoib dan Shamharir Abidin. 2008. Audit Delay of Listed Companies: a Case of Malaysia. International Business Research. Oktober. Vol.1. No.4. pp. 32-39.

Carslaw, C. A. P. N., dan S. E. Kaplan. 1991. "An Examination of Audit Delay: Further Evidence from New Zealand". Accounting and Business Research. Vo1.22. No.85. 21-32.

Dwyer, P.D., dan Wilson, E.R.. 1989. An empirical investigation of factors affecting the timeliness of reporting by municipalities. Journal of Accounting and Public Policy 8 (1).

Dyer IV, J. C. dan A. J. Mchugh. 1975. "The Time-Iiness of The Australian Annual Report". Journal of Accounting Research. Autumn 1975. 204 -219.

Ghozali, Imam. 2005. Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.

Givolvy, D. dan D. Palmon. 1982. "Timeliness of Annual Earnings Announcements: Some Empirical Evidence". The Accounting Review. Vol.LVII. No.3. July 1982.

Guy, Alderman, dan Winter, 2003. Auditing. Edisi Kelima, Jakarta: Erlangga.

Hossain, M. A. dan P. J. Taylor. 1998. "An Examination Of Audit Delay: Evidence from Pakistan". Papers 64 for APIRA 98 in Osaka. Februari 1998. 1-16.

Kartika, Andi. 2009. Faktor-Faktor Yang Mempengaruhi Audit Delay di Indonesia (Studi Empiris Pada Perusahaan-Perusahaan LQ45 yang Terdaftar di Bursa Efek Jakarta). Jurnal Bisnis dan Ekonomi (JBE), Maret 2009.

Knechel, W. R. and J. L. Payne. 2001. Additional evidence on audit report lag. Auditing: A Journal of Practice & Theory. 137-146.

Mulyadi. 2002. Auditing 1. Jakarta: Salemba Empat.

Rolinda, Supriyati Yuliasri. (2007). Analisis Faktor-faktor yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan Manufaktur dan Finansial di Indonesia). Jurnal Ekonomi Bisnis dan Akuntansi. Vol . 10 No. 3.

Subekti, Imam, dan Novi Wulandari Widiyanti. 2004. Faktor-Faktor yang Berpengaruh Terhadap Audit Delay di Indonesia. Simposium Nasional Akuntansi VII.

Suwardjono. (2002). Teori Akuntansi: Perekayasaan Pelaporan Keuangan. Edisi Ketiga. Jakarta: Salemba Empat.

Utami, Wiwik. (2006). “Analisis Determinan Audit Delay Kajian Empiris di Bursa Efek Jakarta”. Bulletin Penelitian No. 09. Universitas Mercu Buana.

Yuliana dan Aloysia (2004). Faktor-Faktor yang Mempengaruhi Audit Delay di Indonesia. Jurnal Ekonomi dan Bisnis. Vol 16 No 2

Yusuf, AL. Haryono. 2001. Auditing. Yogyakarta: STIE YKPN.




DOI: http://dx.doi.org/10.20961/jab.v14i1.149

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic