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Sudarno Sudarno
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, SOLVABILITAS DAN OPINI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2018) Salwa Febrianti; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of profitability, solvency and auditor’s opinion on audit report lag on manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 – 2018. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 – 2018. The sampling technique used in this study was purposive sampling technique, which is sampling with several criteria. The number of samples that meet the sampling criteria in this study were 47 manufacturing companies (235 sample of data).            The results of this study indicate that simultaneously all independent variables namely profitability, solvency and auditor’s opinion affect the audit report lag variable. The partial test results show that the independent variables that influence audit report lag are profitability with significance level of 0,011 and auditor’s opinion with significance level of 0,015. While the solvency variable does not affect the audit report lag because it has a significance level greater than 0,05, namely 0,410.
PENGARUH KECERDASAN INTELEKTUAL TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI AUDITOR SEBAGAI PEMODERASI (Studi Empiris pada Auditor KAP di Semarang) Faizah Nur Oktavianna; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of intellectual intelligence on audit quality by moderating auditor independence. This research was conducted on auditors working at the Semarang Public Accountant Office. There are two hypotheses in this study, including the influence of intellectual intelligence on audit quality and auditor independence moderates the influence of intellectual intelligence on audit quality. This study uses primary data obtained from the results of distributing questionnaires at the Semarang Public Accountant Office. The sampling method in this study is random sampling. This study uses a moderating regression analysis technique with a test of the absolute value difference. The result of this study indicate that the intellectual intelligence has a positive effect on audit quality. The result of the study shows that auditor independence has a positive effect to moderate the influence of intellectual intelligence on audit quality.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Anna Lasturi Sinaga; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the effect of corporate governance, such as family ownership, foreign ownership, Independent Directors, CEO duality, family duality, and number of Audit Committee meetings on intellectual capital disclosure. This study uses firm size, firm age, and return on assets as control variables. The population of this study are all of listed firms in Indonesia Stock Exchange in 2014, 2015, and 2015. The sampling method in this study is purposive sampling. The company used must have complete data on the implementation of corporate governance, so that in this study there were 204 years-firms-observation. Data analyzed with test of classic assumption and examination of hypothesis with multiple linear regression method. Result of this research indicates that family ownership, foreign ownership, CEO duality and number of Audit Committee meetings have positive and significant effect to intellectual capital disclosure in Indonesia. While the factor of family duality, and Independent Directors factor have not significant effect to intellectual capital disclosure in Indonesia.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Mutia Triyaningtyas; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

One of the qualitative characteristics of attribute of financial statement reporting is relevant, that can be seen from the timeliness of reporting. Timeliness could be judging from the audit report lag, which is the different of the financial statement date to the date of the auditor’s opinion on the financial statements. The reason that makes researcher interest in this field is that audit process can cause report lag in reporting of financial statement. The research design used in this study is a replication from previous study conducted by Baldacchino et al. (2016) about an analysis of audit report lags in Maltese companies. The purpose of this research is to examine the impact of company size, public accountants firm size, and audit opinion toward audit report lag in service company sector that listed on Indonesia Stock Exchange.The population in this study consists of service companies that listed on Indonesia Stock Exchange for 2012 till 2015. Sampling method that used is purposive sampling. The samples consist of 96 financial statements from 24 service companies. Data used in this research is audited financial statements from each company that have been published. Multiple regression is used to be an analysis technique by SPSS version 22.The empirical result of this study show that public accountants firm size, and audit opinion have significant influenced on audit report lag. Company size has no significant influence to audit report lag
Co-Authors Adrian Farros Elfauzi Anna Lasturi Sinaga Elsa Hidayati Fajriyah Faizah Nur Oktavianna Luqmanul Hakim Malinda Rizki Mayuri Ahda Valen Mutia Triyaningtyas Oka Purnawan Widodo Putri Siska Ayu Lestari Salwa Febrianti Shofwa Fathina Yoga Adi Haryanto Yunita Awaliyah