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The Influence of Profitability, Solvency, and Auditor’s Opinion to Audit Report Lag at Coal Mining Companies Adlina Nindra Hapsari; Negina Kencono Putri; Triani Arofah
Binus Business Review Vol. 7 No. 2 (2016): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v7i2.1685

Abstract

Submitting financial statements adapted in accordance with accounting standards audited by a registered public accountant with Financial Service Authority known as Otoritas Jasa Keuangan (OJK) is required for every public company. In delivering financial reports to the public, there would be a delay affected by a period of audit reporting (audit report lag). The goal of this research was to determine the impact of profitability, solvency, and auditor’s opinion to audit report lag on sub-sector coal mining companies listed on the Indonesian Stock Exchange. Quantitative study with purposive sampling method was used as the research method. In addition, the data were obtained from the company’s financial statements which have been published. Multiple linear regression and hypothesis testing using t and f statistics with a confidence level of 5% were applied as the analysis technique. The amount of the research objects was 18 out of 22 classified companies from the period of 2012 to 2014. From this study, it can be concluded that both profitability and auditor’s opinion have significant influence on audit report lag. In contrast, solvency has no significant influence on audit report lag.
Pengaruh Informasi Asimetris terhadap Penciptaan Senjangan Anggaran dengan Faktor-faktor Person-Situation Interactionist sebagai Variabel Pemoderasi (Studi pada Organisasi Perangkat Daerah Kabupaten Banyumas) Marliandi Tri Baryatdika; Mafudi Mafudi; Triani Arofah
Ekonomi dan Bisnis Vol 6, No 1 (2019): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.79 KB) | DOI: 10.35590/jeb.v6i1.813

Abstract

This research is an explanatory and correlational study using survey method on heads of division in Regional Organizations of Banyumas Regency. This research aims to find out the effect of asymmetric information on the creation of budgetary slack and the effect of ethical factors expressed by person-situation interactionist factors on that relationship. The research population are all Regional Organizations of Banyumas Regency. The sampling method used is judgment sampling and it obtains 25 regional organizations. There are 4 heads of divisions from each regional organization who become the respondents.Based on the research result and data analysis using moderated regression analysis, it concludes: Asymmetric information can increase the creation of budgetary slack; (2) Ethical ideology does not moderate the effect of asymmetric information on the creation of budgetary slack; (3) Machiavellian character does not moderate the effect of asymmetric information on the creation of budgetary slack; (4) Locus of control does not moderate the effect of asymmetric information on the creation of budgetary slack; (5) Moral intensity does not moderate the effect of asymmetric information on the creation of budgetary slack; and (6) Organizational ethical climate does not moderate the effect of asymmetric information on the creation of budgetary slack.
Co-Authors Adlina Nindra Hapsari Mafudi Mafudi Marliandi Tri Baryatdika Negina Kencono Putri