Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Umi Nur Fryda Kusli Rochmah
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Studi Kualitatif: Identifikasi Determinan Audit Report Lag Pada Kantor Akuntan Publik DSI Cabang Surabaya Umi Nur Fryda Kusli Rochmah; Acynthia Ayu Wilasittha
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10202

Abstract

Abstract This study utilizes a qualitative approach to identify determinants and prevention of report lag audit incidents at the CPA Firm (KAP) DSI Surabaya Branch. Audit report lag refers to the era between the end of accounting and the date of provision of the audit report as an important indicator of the efficiency and effectiveness of the audit process. Interviews to the auditors at KAP Djoko, Sidik & Indra Surabaya Branch who are experienced in handling audit report lag cases are the primary data sources for this study. The study reveals the main factors influencing audit report lag through in-depth interviews with auditors and managers at the KAP DSI Surabaya Branch. The study's results indicate that auditor capacity and workload, client complexity, audit planning and scheduling, and client coordination are the main determinants contributing to audit report lag. Based on these findings, there are several practical suggestions can be carried out by auditors to minimize audit report lag, such as optimizing workload distribution, improving audit planning and scheduling, ongoing training programs, and improving communication and coordination with clients. Keywords: Audit Report Lag; Audit Quality; and Public Accounting Firm
Co-Authors Acynthia Ayu Wilasittha