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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Balance Vocation Accounting Journal Economics Professional in Action (E-Profit) Jurnal Bhakti Karya dan Inovatif Journal of Accounting Inaba In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Anike Putri
Fakultas Ekonomi Dan Bisnis, Universitas Informatika Dan Bisnis Indonesia
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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The Effect of Good Corporate Governance and Earnings Management on Audit Report Lag Anike Putri; Muhamad Fadli Nur Insan; Elok Faiqoh Himmah; Johannes Kristian Siregar
Balance Vocation Accounting Journal Vol. 9 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i2.15246

Abstract

Timely submission of financial statements is essential for companies listed on the Indonesia Stock Exchange (IDX) to maintain transparency and investor confidence. However, recent developments show an increasing number of firms delaying their financial reporting, creating urgency to examine the factors that contribute to audit report lag. This issue is particularly relevant in the consumer cyclicals sector, which is highly sensitive to economic shifts and post-pandemic recovery challenges. This study aims to analyze the influence of good corporate governance and earnings management on audit report lag. The novelty of this research lies in its focus on the 2020–2024 period, which reflects the unique conditions of the post-pandemic business environment, as well as its sector-specific analysis of consumer cyclicals companies—an area that has received limited empirical attention. This study employs a descriptive quantitative approach using secondary data obtained from the annual reports of IDX-listed firms. Multiple regression analysis is used to test the hypotheses. The results show that good corporate governance has a partially negative effect on audit report lag, indicating its role in enhancing reporting timeliness. Meanwhile, earnings management exhibits no partial effect. These findings contribute to a deeper understanding of the determinants of reporting quality within a sector undergoing dynamic economic changes.
Audit Opinion Impact On Auditor Switching In Indonesian Stock Exchange Manufacturing Firms Period 2018-2022 Anike Putri; Febi Febriani
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.234

Abstract

This study investigates the impact of audit opinion on auditor switching within the manufacturing sector of companies listed on the Indonesia Stock Exchange from 2018 to 2022. Employing a quantitative descriptive approach, secondary data extracted from annual reports constitutes the research material. Logistic regression analysis serves as the data analysis model. The findings indicate that, according to statistical tests, audit opinion does not exhibit a significant partial effect on auditor switching among manufacturing sector companies listed on the Indonesia Stock Exchange during the specified period
Co-Authors Aceu Ardiansyah Anggan Dini Wanodya Gute Ulayya Annisa Salsabila Delia Arofah Elok Faiqoh Himmah Febi Febriani Ghea Nofayza Husnan Sanaya Johannes Kristian Siregar Lestari, Putri Gantine Muhamad Fadli Nur Insan ragilia Azzahra Andranela Widi Dwi Aditia Putra