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All Journal Krisna: Kumpulan Riset Akuntansi JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Paulus Journal of Accounting (PJA) Jurnal Revenue : Jurnal Ilmiah Akuntansi JAKED Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Abdi Dharma Masyarakat SENEMA
Ni Made Sunarsih
Universitas Mahasaraswati Denpasar
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Journal : Krisna: Kumpulan Riset Akuntansi

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, KUALITAS AUDIT, OPINI AUDIT, KOMITE AUDIT TERHADAP AUDIT REPORT LAG Ni Made Sunarsih; Ida Ayu Budhananda Munidewi; Ni Kadek Mirah Masdiari
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Audit report lag is the time span required to complete the audit conducted by the auditor as measured by the time difference between the date of the financial statements and the date of the audit opinion in the financial statements. The length of time it takes for the auditor to audit the company's financial statements can have an impact on decision making by various parties. Therefore, financial reports must be presented accurately and in a timely manner so that they are more useful for those who need information. The purpose of this study was to determine the effect of company size, solvency, profitability, audit quality, audit opinion and audit committee on audit report lag. This research was conducted at mining companies listed on the Indonesia Stock Exchange 2016-2018. The type of data used is quantitative data in the form of audited financial reports along with notes on financial reports and qualitative data in the form of mining company data. The sample used was 41 companies with a total of 123 observations, with a purposive sampling method. The analysis technique used is multiple linear regression analysis. The result showed that company size has a positive effect on audit report lag. Solvency and audit quality have a negative effect on the audit report lag. Profitability, audit opinion, and audit committee have no effect on the audit report lag. Further research can develop this research by using other variables which theoretically have an effect on the audit report lag, such as changes in auditors and the board of commissioners.
Audit Committee and Audit Delay Dewi, Rai Ayu Santika Puspa; Sunarsih, Ni Made; Rustiarini, Ni Wayan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.139-149

Abstract

Every public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay. Audit committee characteristics are reviewed from 5 variables, namely member size, educational background, gender, meeting number, and tenure on audit delay. The study was conducted at manufacturing companies listed on the Indonesian Stock Exchange for three years, namely 2019-2021. The analysis technique uses multiple linear regression. The results of statistical tests found that the number of audit committees and female audit committees was proven to reduce audit delays. However, educational background in accounting and business, number of meetings, and tenure do not affect audit delay.
Co-Authors Ade Kristina Meiliani Alfina Zalsabila Anak Agung Dwi Widyani Cok Putra Wirasutama Dewi, Rai Ayu Santika Puspa I Dewa Made Endiana I Gede Agus Suartama I Gusti Ayu Asri Pramesti I Gusti Putu Ayu Jumantari I Made Candra Wira Wiguna I Made Putra Dwi Antara I Made Suartawan Ida Ayu Made Widyantari Ida Ayu Nyoman Yuliastuti Kumarantini, Ni Wayan Rian Luh Komang Merawati Monica Ni Nyoman Aprilia Kireina Munidewi, Ida Ayu Budhananda Ni Kadek Diah Meliani Ni Kadek Mirah Masdiari Ni Luh Putu Swasti Gayatri Ni Luh Putu Swasti Gayatri Ni Made Rasiani Ni Nengah Indah Wirasari Ni Nyoman Eni Wahyuni Ni Putu Ayu Sugiantari Ni Putu Shinta Dewi Ni Putu Shinta Dewi Ni Putu Yuria Mendra Ni Wayan Rian Kumarantini Ni Wayan Rustiarini Noviartini, Luh Komang Noviartini Nugraha, I Komang Rian Nugraha Pradnyanita, A.A. Sagung Intan Putra, I Putu Mega Juli Semara Rana Prasta, I Putu Agus Sari, Ni Putu Melani Gita Silawati, Ni Kadek Suardyana, Luh Kalpika Jyunda A. Widyantari, Ida Ayu Made Wirasari, Ni Nengah Indah