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All Journal QISTINA: Jurnal Multidisiplin Indonesia Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Juliana Juliana
Universitas Pamulang
Religion Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing

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Pengaruh Audit Report Lag, Kepemilikan Manajerial, dan Komisaris Independen terhadap Integritas Laporan Keuangan Juliana Juliana; Zulfa Rosharlianti
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 2 (2026): Juli: Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i2.269

Abstract

This study aims to analyze and obtain empirical evidence regarding the influence of audit report lag, managerial ownership, and independent commissioners on the integrity of financial statements in basic materials sector companies in Indonesia. The research sample consists of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research design and utilizes secondary data. Data collection was conducted using the purposive sampling method. The total population comprised 113 companies, with a final sample of 43 companies yielding 215 observations. Data processing was performed using e-views 12 with the panel data regression analysis method. The results of the F-statistic test indicate that audit report lag, managerial ownership, and independent commissioners simultaneously influence the integrity of financial statements. The t-test results show that audit report lag has a partial effect on financial statement integrity, whereas managerial ownership and independent commissioners do not have a partial effect on financial statement integrity.
Pengaruh Ukuran Perusahaan dan Audit Tenure Terhadap Audit Delay Jurika Sundari; Amanda Priscilia; Tsania Azzahra Kusumah Putri; Juliana Juliana; Nanda Setiana Riantini
QISTINA: Jurnal Multidisiplin Indonesia Vol. 4 No. 1 (2025): June 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i1.6250

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh ukuran perusahaan dan audit tenure terhadap audit delay yang terdaftar di LQ45 pada tahun 2024 di Bursa Efek Indonesia. Metode dalam penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sampel yang digunakan adalah purposive sampling yang memperoleh 22 perusahaan dengan 4 tahun pengamatan (88 observasi). Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Analisis data menggunakan analisis regresi data panel dengan menggunakan software Eviews 12. Hasil pengujian menunjukkan bahwa ukuran perusahaan dan audit tenure tidak berpengaruh signifikan terhadap audit delay.
Co-Authors Amanda Priscilia Jurika Sundari Nanda Setiana Riantini Tsania Azzahra Kusumah Putri Zulfa Rosharlianti