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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Applied Quantitative Analysis (AQA)
Hari Kusuma Satria Negara
UPN “Veteran” Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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PERBEDAAN INDEPENDENSI AUDITOR TERKAIT TENUR AUDIT Hari Kusuma Satria Negara
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.828 KB) | DOI: 10.35591/wahana.v19i1.114

Abstract

This study examines whether there are differences in the level of auditor independence related to the restriction tenure audit by the government. Law No 5 of 2011 on Public Accountants providing audit tenure limit for an audit partner of three years and a maximum of six years for public accounting firm in a row and each public accounting firm. Code of Conduct auditor mentions some of the threats that may affect the independence of the auditor, namely: self-interest threats, self threats, advocacy threats, family threats, and intimidation threats. This study obtained questionnaire data from the Public Accounting Firm Partner in several major cities in Indonesia. Research using the Mann Whitney test with the test results showed no significant differences in auditor independence, but independence of the auditor's legal defense related threats that shows there is a difference between long-term audit tenur tenur short-term audit.  Keywords: Tenure audit, auditor independence.
The Implications of IDX Regulation (Kep-00027/BEI/03-2020) for Audit Delay: Before, During, and After Pandemic Dian Indri Purnamasari; Hari Kusuma Satria Negara; Sri Hastuti; Puji Handayani Kasih; Isnu Angga Winata
Applied Quantitative Analysis Vol. 6 No. 1 (2026): January - June Issue
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.4184

Abstract

Audits play a crucial role in ensuring the reliability of financial statements for stakeholders. However, audit delay may undermine information quality, reduce market confidence, and disrupt decision-making. To address these challenges, the Indonesia Stock Exchange (IDX) issued Regulation Kep-00027/BEI/03-2020, which relaxed reporting deadlines. Nevertheless, limited studies have examined the effectiveness of this regulation across the periods before, during, and after the COVID-19 pandemic. This study aims to analyze the impact of IDX regulation on audit delay by considering auditee characteristics, auditor characteristics, and external factors, with audit tenure as a moderating variable and COVID-19 as a control variable. The research employs secondary data from financial statements of IDX-listed companies during 2016–2024. Ordinary Least Squares (OLS) regression and moderation analysis are applied to evaluate both direct effects of independent variables on audit delay and interaction effects with audit tenure. The findings reveal that the relaxation policy helped reduce audit delay during the pandemic, although its effectiveness varied depending on firm size, profitability, ownership, and operational complexity. Audit tenure demonstrated a dual role: facilitating faster audits for complex firms due to accumulated auditor knowledge, yet potentially compromising independence when the relationship extended excessively. These results contribute to regulatory discourse by highlighting the need for adaptive reporting policies and provide practical insights for companies and auditors in balancing audit efficiency with independence and quality.
Co-Authors Dian Indri Purnamasari Isnu Angga Winata Puji Handayani Kasih Sri Hastuti