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All Journal Jurnal Riset Pendidikan Ekonomi Jurnal Renaissance J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Nusa Akuntansi
Tomi Riyadi
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENGARUH RASIO PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN ARUS KAS TERHADAP OPINI AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Tomi Riyadi
Jurnal Renaissance Jurnal Renaissance Volume 4 Nomor 01, Mei 2019
Publisher : Prima Center Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53878/jr.v4i01`.90

Abstract

The purpose of this research is to provide empirical evident about profitability, liquidity, solavability and cash flow that effect probability of opinion audit. The financial ratios which researched those are Return on Assets Ratio, Return on Equity Ratio, Current Assets Ratio, Quick Asset Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Cash Flow to Asset Ratio and Cash Flow to Sales Ratio as independent variables and Audit Opinion as dependent variable. The samples consist of 200 samples whereas observed period from 2010 to 2014 on manufactured industries which listed in Indonesia Stock Exchange. Moreover, it chooses by purposive sampling whereas it is based on some criterias. The statistic method used to test on the research hypothesis is multinomial logit regression. The result of this research shows that Return on Asset Ratio, Quick Asset Ratio and Debt to Asset Ratio are significant variables in prediction the probability the company will get unqualified opinion. This research also indicate that Debt to Asset Ratio is significat variable in prediction the probability hte company will get qualified opinion.Keywords: Financial ratios, Profitability ratio, Liquidity ratio, Solvability ratio, Cash Flow ratio, Audit Opinion and Multinomial Logit Regression
PENGARUH KOMPLEKSITAS OPERASI, AUDITOR SWITCHING DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Afni Rahayu; Tomi Riyadi
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 2 (2026): Edisi Juni 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i2.17821

Abstract

Fenomena keterlambatan penyampaian laporan keuangan auditan oleh perusahaan yang terdaftar di pasar modal masih menjadi permasalahan yang perlu mendapat perhatian. Ketepatan waktu penyampaian laporan keuangan masih menjadi tantangan bagi perusahaan, khususnya pada sektor energi, sehingga menarik untuk diteliti lebih lanjut faktor-faktor yang memengaruhi keterlambatan penyampaian laporan keuangan auditan. Penelitian ini bertujuan untuk mengetahui pengaruh Kompleksitas Operasi, Auditor Switching, dan Audit Tenure terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai variabel moderasi. Jenis penelitian ini adalah penelitian kuantitatif dengan metode asosiatif dan menggunakan data sekunder berupa laporan keuangan tahunan yang telah diaudit bersumber dari website resmi Bursa Efek Indonesia (BEI) dan website masing-masing perusahaan. Populasi dalam penelitian ini adalah perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2024 sebanyak 91 perusahaan, dan teknik sampel yang diambil menggunakan purposive sampling dengan memenuhi kriteria sebanyak 60 perusahaan yang dijadikan sampel dalam 5 tahun pengamatan. Variabel yang digunakan dalam penelitian ini yaitu Kompleksitas Operasi (X1) sebagai variabel bebas pertama, Auditor Switching (X2) sebagai variabel bebas kedua, Audit Tenure (X3) sebagai variabel bebas ketiga, Audit Report Lag (Y) sebagai variabel terikat dan Ukuran Perusahaan (Z) sebagai variabel moderasi. Teknik analisis data dalam penelitian ini menggunakan statistik deskriptif, analisis regresi data panel dan Moderated Regression Analysis (MRA) dalam aplikasi software Eviews 12. Hasil penelitian menunjukkan dari enam hipotesis yang diusulkan pada penelitian ini. (1) Secara parsial Kompleksitas Operasi tidak berpengaruh terhadap Audit Report Lag. (2) Secara parsial Auditor Switching berpengaruh terhadap Audit Report Lag. (3) Secara parsial Audit Tenure berpengaruh terhadap Audit Report lag. (4) Ukuran perusahaan tidak mampu memoderasi hubungan Kompleksitas Operasi terhadap Audit Report Lag. (5) Ukuran perusahaan mampu memoderasi hubungan Auditor Switching terhadap Audit Report Lag. (6) Ukuran perusahaan tidak mampu memoderasi hubungan Audit Tenure terhadap Audit Report Lag.
PENGARUH ROTASI AUDIT, AUDIT TENURE DAN REPUTASI AUDIT TERHADAP AUDIT REPORT LAG DENGAN KOMITE AUDIT SEBAGAI PEMODERASI Selvi Sesariani; Tomi Riyadi
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.401

Abstract

This study aims to examine and analyze the effect of audit rotation, audit tenure, and audit reputation on audit report lag with the audit committee as a moderating variable. This research is quantitative with an associative approach. The population consists of all property and real estate companies listed on the Indonesia Stock Exchange in 2020–2024. The sampling method used is purposive sampling. The data analysis techniques employed include model estimation tests, model tests, data quality tests, and hypothesis testing using multiple linear regression analysis with EViews 12 software. The results of this study indicate that audit rotation and audit reputation have no effect on audit report lag, while audit tenure has an effect on audit report lag. Simultaneously, audit rotation, audit tenure, and audit reputation influence audit report lag. Furthermore, the audit committee variable is not able to moderate the influence of audit rotation, audit tenure, and audit reputation on audit report lag.
PENGARUH FINANCIAL DISTRESS, GENDER KOMITE AUDIT DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI Wigia Pritami; Tomi Riyadi
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.402

Abstract

Companies listed on the Indonesia Stock Exchange (IDX) are required to publish audited financial reports. However, companies face both internal and external challenges in the process. This study aims to examine the effect of financial distress, audit committee gender, and public accounting firm size on audit report lag, with audit tenure as a moderating variable. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024. The results of the t-test show that financial distress and audit committee gender have an effect on audit report lag, while public accounting firm size does not. The results of the moderation test indicate that audit tenure is able to moderate the relationship between audit committee gender and audit report lag. However, audit tenure is not able to moderate the relationship between financial distress and public accounting firm size with audit report lag.
Pengaruh Kompleksitas Operasi Perusahaan, Financial Distress, dan Kepemilikan Institusional Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Pemoderasi Tomi Riyadi; Naila Syaida Ullaya
Jurnal Riset Pendidikan Ekonomi Vol. 11 No. 1 (2026): APRIL
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v11i1.12800

Abstract

The aim of this research is to determine the influence of Company Operational Complexity, Financial Distress, and Intitutional Ownership on Audit Report Lag with Company Size as a moderating variable. The method used in this research is associative quantitative, using secondary data. The population of this research is LQ45 indeks companies listed on the Indonesia Stock Exchange for the 2019-2023 period, namely 45 companies. With the research sample method using purposive sampling with specific criteria, the total sample used was 20 companies so that observations amounted to 100 data. Data analysis in this research uses descriptive statistical analysis, panel data regression model estimation, classical assumption testing. Hypothesis testing and Moderated Regression Analysis (MRA) using eviews 12. The result of this research are that complexity of company operations has no effect on the audit report lag.the Financial Distress has no effect on the Audit Report Lag. Intitutional Ownership has an effect on Audit Report Lag. And for the moderating variable, Company Size can only strengthen the relationship between Intitutional Ownership and Audit Report Lag, while Company Size weakens the relationship between Company Operational Complexity and Audit Report Lag, and Company Size weakens the relationship between Financial Distress and Audit Report Lag.  
Co-Authors Afni Rahayu Naila Syaida Ullaya Selvi Sesariani Wigia Pritami