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All Journal KEUNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Inovasi Ekonomi Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi EkoPreneur AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Artificial Intelligence and Digital Business Journal of Management Accounting, Tax and Production Jurnal Social Society Journal of Economics, Bussiness and Management Issues Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Dea Annisa
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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Pengaruh Opini Audit Tahun Sebelumnya, Financial Distress, dan Komite Audit terhadap Audit Delay Syiah Fadillah; Dea Annisa
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2084

Abstract

Audit delay remains a recurring issue because it reduces the timeliness of financial reporting and may affect the relevance of information used by investors and other stakeholders. Previous studies have reported inconsistent findings regarding the determinants of audit delay, particularly concerning previous audit opinion, financial distress, and audit committee characteristics. This study aims to examine the influence of previous audit opinion, financial distress, and audit committee on audit delay in Basic Materials companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The study employed a quantitative approach using secondary data obtained from annual reports. Samples were selected through purposive sampling, and the hypotheses were tested using panel data regression analysis. The findings indicate that previous audit opinion has a positive and significant effect on audit delay, suggesting that companies receiving certain audit opinions tend to experience longer audit completion. Financial distress does not have a significant effect on audit delay, indicating that a company's financial condition is not the primary consideration in determining audit completion time. Meanwhile, the audit committee has a negative and significant effect on audit delay, implying that stronger audit committee oversight contributes to a more timely audit process. These findings provide practical implications for corporate management and regulators in strengthening corporate governance to improve the timeliness of audited financial reporting.
Pengaruh Audit Tenure dan Audit Report Lag Terhadap Integritas Laporan Keuangan Dengan Komite Audit Sebagai Variabel Moderasi Salsabilla Kharisma Putri; Dea Annisa
Journal of Management Accounting, Tax and Production Vol. 4 No. 2 (2024): September 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v4i2.9127

Abstract

Penelitian ini bertujuan untuk menguji apakah pengaruh audit tenure dan audit report lag dengan komite audit sebagai variabel moderasi berpengaruh terhadap integritas laporan keuangan pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 – 2024. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan metode asosiatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Metode regresi data panel digunakan dalam metodelogi penelitian ini. Analisa hasil penelitian ini menggunakan bantuan perangkat lunak Eviews 13 dan Microsoft Excel. Populasi yang digunakan pada penelitian ini yaitu perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2020 – 2024. Sampel yang digunakan dalam penelitian ini sebanyak 16 perusahaan sektor healthcare selama periode tahun 2020 – 2024. Hasil penelitian menunjukkan bahwa audit tenure tidak berpengaruh terhadap integritas laporan keuangan, sedangkan audit report lag berpengaruh terhadap integritas laporan keuangan. Hasil penelitian lain menunjukkan bahwa komite audit tidak mampu memoderasi pengaruh audit tenure dan audit report lag terhadap integritas laporan keuangan.
Co-Authors Afifah Pujiyanti Romli Dila Angraini Dila Angraini Erika Astriani Aprilia Hilmah Anggraini Lukita Wahyu Kristiana Maria Lily Freitas Maria Ulfah Melawati Melawati Muhamad Amarrulloh Novi Akhsani Nurbaeti Nurbaeti Rendy Rendy Rika Amelia RIZKA AMALIA Salsabilla Kharisma Putri Siti Fitria Komala Syiah Fadillah Tri Utami Tri Utami Wiwit Irawati Zulfa Rosharlianti