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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement
Sem Paulus Silalahi
Universitas Riau
Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

 1 
AUDIT TENURE, KOMPLEKSITAS OPERASI, TOTAL ASET, DAN SOLVABILITAS SEBAGAI DETERMINAN AUDIT DELAY Baqi Rizkinov; Sem Paulus Silalahi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.399-417

Abstract

This study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The results of this study have a contribution to the companies in reducing the occurrence of audit delay.
PENGARUH PROFITABILITAS, KOMPLEKSITAS OPERASIONAL, KOMITE AUDIT, AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG: THE EFFECT OF PROFITABILITY, OPERATIONAL COMPLEXITY, AUDIT COMMITTEE, AUDIT TENURE, AND PAF REPUTATION ON AUDIT REPORT LAG Vera Nurjanah; Andreas Andreas; Sem Paulus Silalahi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.383-396

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kompleksitas operasional, komite audit, audit tenure, dan reputasi kantor akuntan publik terhadap audit report lag melalui laporan keuangan tahunan yang telah disusun oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari BEI, dengan total 191 perusahaan yang menjadi populasi dan 89 perusahaan sampel dengan pengamatan selama 3 tahun berturut-turut sehingga diperoleh 267 objek pengamatan. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dengan tingkat signifikasi sebesar 5% dengan alat bantu aplikasi SPSS 26. Hasil penelitian menunjukkan bahwa variabel yang berpengaruh terhadap audit report lag hanya variabel profitabilitas, audit tenure dan reputasi kantor akuntan publik, sedangkan variabel kompleksitas operasional dan komite audit tidak berpengaruh terhadap audit report lag.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN REPUTASI KAP TERHADAP TIMELINESS : OPINI AUDIT SEBAGAI PEMODERASI: THE INFLUENCE OF PROFITABILITY, COMPANY SIZE, LEVERAGE, AND KAP'S REPUTATION ON TIMELINESS: AUDIT OPINION AS A MODERATION Febby Asnizonia; Yuneita Anisma; Sem Paulus Silalahi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.340-355

Abstract

This study investigates and assesses the effects of profitability, business size, leverage, and KAP's reputation on the timeliness of financial reporting using the auditor's opinion as a moderating variable. The study population consists of manufacturing companies in the consumer products industry that were listed on the Indonesian Stock Exchange in 2018–2020. The sampling method employed in this study to create a sample of 51 businesses was purposeful sampling. The analysis technique is logistic regression analysis using moderated regression analysis and SPSS version 26. The results of this study show that profitability, firm size, or KAP's reputation have no bearing on the accuracy of financial reporting. Leverage also affects how quickly financial reports are produced. These points of view are insufficient to mitigate the impact of KAP's profitability or scale, leverage, and reputation on the promptness of financial reporting.
PENGARUH AUDIT FEE, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT: THE EFFECT OF AUDIT FEE, AUDIT TENURE, AUDIT ROTATION AND THE REPUTATION OF PUBLIC ACCOUNTING FIRM ON AUDIT QUALITY Ibnu Fadhlan; Yuneita Anisma; Sem Paulus Silalahi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.49-61

Abstract

The purpose of this study was to analyze the influence of audit fees, tenure, rotation, and accounting public firms’ reputations on audit quality. Audit quality is the ability of the auditor to detect irregularities or errors in financial statements and report them to users of who use the financial statements. The population in this study are all transportation sub-sector companies listed on the IndonesiaiStock Exchange (IDX) in 2016-2020. Purposive sampling was utilized to choose the study's sample. Twelve businesses were chosen as the sample in this study using pre-established criteria.The data analysis method used is multiple linear regression. The results of the study show that the audit fee and the reputation of the public accounting firm have an effect on audit quality. Meanwhile, audit tenure and audit rotation have no effect on audit quality
Co-Authors Andreas Andreas Astrid Faradisty Baqi Rizkinov Dasrol Dasrol Devi Safitri Febby Asnizonia Hardi Hardi Ibnu Fadhlan Isma Mulyani Meilda Wiguna Mudrika Alamsyah Hasan Vera Nurjanah Yuneita Anisma