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Pratiwi, Wiwik
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Journal : Journal of International Conference Proceedings

 1 
Determinants Affecting Audit Delay in Companies on the Indonesia Stock Exchange for the 2019-2021 Period Wandira, Putri Ayu; Pratiwi, Wiwik
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2446

Abstract

This study was conducted to determine the correlation between profitability, Company age, and auditor's opinion on partial or simultaneous audit delays in food and beverage industry companies listed on the Indonesia Stock Exchange for the period 2019-2021. The following is a list of National Register of Historic Places listings in Fort Worth County (idx.co.id). samples were selected by purposive sampling technique and obtained 17 companies. The Data were processed using quantitative methods, and software program eviews 12.0, tested and analyzed by classical assumption test, panel data regression, and hypothesis test. The results showed that the variable profitability, age of the company, and the opinion of the auditor partially and simultaneously have a negative and significant effect on audit delay. Novelty of this study is the research period, research variables, research targets and treatment in sample selection. The research implication is that companies that are able to suppress audit delay figures can use funds optimally, and are able to attract the attention of investors. This has an impact on economic growth because it can recover faster and stronger.Keywords: Age of The Company, Audit Delay, Auditor Opinion, Profitability
The Effect of Fee, Tenure, Rotation, Reputation on Audit Quality with Audit Committee as Moderator Reschiwati, Reschiwati; Kusumaningrum, Fitra; Pratiwi, Wiwik
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2502

Abstract

Good audit quality can improve the quality of financial statements and the trust of the  users. This study aims to analyze the effect of Audit Fee (FEE), Audit Tenure (TNR), Audit Rotation (ROT), and Public Accounting Firm Reputation (RPT) on Audit Quality (QLT) and analyze the effect of the Audit Committee (CMT) in moderating FEE, TNR, ROT, and RPT on QLT. The research sample used purposive sampling method in financial sector service companies listed on the IDX in 2017-2022 and there were 36 companies with 216 data. The data analysis method used SPSS 25 and Eviews 13. The results showed that FEE and ROT had no effect on QLT. TNR has an effect on QLT. RPT has a negative effect on QLT. CMT strengthens the effect of TNR on QLT. CMT cannot moderate the effect of RPT on QLT. The novelty of this research is that it modifies the audit committee measurement from previous research. This research has implications for financial sector service companies so that the Audit Committee in appointing Public Accounting Firm should consider the length of time Public Accounting Firm has been engaged with the same company in a row.
The Effect of Fee, Tenure, Rotation, Reputation on Audit Quality with Audit Committee as Moderator Reschiwati, Reschiwati; Kusumaningrum, Fitra; Pratiwi, Wiwik
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2502

Abstract

Good audit quality can improve the quality of financial statements and the trust of the  users. This study aims to analyze the effect of Audit Fee (FEE), Audit Tenure (TNR), Audit Rotation (ROT), and Public Accounting Firm Reputation (RPT) on Audit Quality (QLT) and analyze the effect of the Audit Committee (CMT) in moderating FEE, TNR, ROT, and RPT on QLT. The research sample used purposive sampling method in financial sector service companies listed on the IDX in 2017-2022 and there were 36 companies with 216 data. The data analysis method used SPSS 25 and Eviews 13. The results showed that FEE and ROT had no effect on QLT. TNR has an effect on QLT. RPT has a negative effect on QLT. CMT strengthens the effect of TNR on QLT. CMT cannot moderate the effect of RPT on QLT. The novelty of this research is that it modifies the audit committee measurement from previous research. This research has implications for financial sector service companies so that the Audit Committee in appointing Public Accounting Firm should consider the length of time Public Accounting Firm has been engaged with the same company in a row.
Determinants Affecting Audit Delay in Companies on the Indonesia Stock Exchange for the 2019-2021 Period Wandira, Putri Ayu; Pratiwi, Wiwik
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2446

Abstract

This study was conducted to determine the correlation between profitability, Company age, and auditor's opinion on partial or simultaneous audit delays in food and beverage industry companies listed on the Indonesia Stock Exchange for the period 2019-2021. The following is a list of National Register of Historic Places listings in Fort Worth County (idx.co.id). samples were selected by purposive sampling technique and obtained 17 companies. The Data were processed using quantitative methods, and software program eviews 12.0, tested and analyzed by classical assumption test, panel data regression, and hypothesis test. The results showed that the variable profitability, age of the company, and the opinion of the auditor partially and simultaneously have a negative and significant effect on audit delay. Novelty of this study is the research period, research variables, research targets and treatment in sample selection. The research implication is that companies that are able to suppress audit delay figures can use funds optimally, and are able to attract the attention of investors. This has an impact on economic growth because it can recover faster and stronger.Keywords: Age of The Company, Audit Delay, Auditor Opinion, Profitability
Co-Authors Abdullah, Tarisa T Abubakar, Salma Angio, Nurlaila Asri, Vikha Indira Azzahra K, Dheftriana Botutihe, Herlina Fatimah Djafar Hakim, Chairul Handari, Henni Harni Jusuf Hidayat, Malik Ilkra Antu Indriani Indriani Kobandaha, Gebiastika Kusumaningrum, Fitra Lamsike Pateda Mala, Abdurrahman R. Manurung, Elon Maura, Yusuf Mobonggi, Arten Munirah Munirah Nadjamuddin, Asriyati Ni Made, Suaniti Noviherni Patingki, Yuliana Pautina, Amalia Rizki Potabuga, Anita Pratiwi, Deasy Dwi Putri, Azahra Pratiwi Putriani L. Maliki Rangga Primadasa Reschiwati, Reschiwati Sitanggang, Tikkos Sitriah Salim Utina Suratman, Adji Syahrial, Irzan Talango, Sitti Rahmawati Talawo, Anisawati Taligansing, Sri Yunita Tjabolo, Siti Asiah Wandira, Putri Ayu Wantu, Hasyim Mahmud Wisnu Budi Waluyo Yunus, Rahmat Sayyid Al-Nuzul Zainal Arifin