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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Research of Accounting and Governance
Auliffi Ermian Challen
Faculty of Economics and Business, Yarsi University, Jakarta
Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH Auliffi Ermian Challen; Amelia Dwi Aryani
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1451.018 KB) | DOI: 10.28986/jtaken.v7i2.518

Abstract

Many problems in managing state finances necessitate quality audited financial statements. Quality audits must also be carried out to maintain public trust in The Audit Board for its roles in conducting the audits of the management and responsibility of state finances. This study examines the factors that influence the audit quality of the government’s financial statements, namely independence, competence, integrity, auditor ethics, objectivity, and motivation. The population in this study were auditors of The Audit Board of the Republic of Indonesia (BPK RI) Head Office. The number of samples in this study reached 70 respondents. The research method used is quantitative, with primary data analyzed using multiple regression. The study results showed that independence, competence, integrity, auditor ethics, objectivity, and motivation positively affect the audit quality of the government’s financial statements.
Financial Distress, Liquidity, and Reporting Delay: The Moderating Role of Audit Quality Diah Eka Respatmiyati; Auliffi Ermian Challen
Research of Accounting and Governance Vol. 5 No. 1 (2026): January 2027, Continous
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v5i1.662

Abstract

This study investigates the effects of financial distress and liquidity on reporting delay, with audit quality as a moderating variable, among property and real estate companies listed on the Indonesia Stock Exchange from 2020–2024. The study addresses persistent delays in financial reporting despite regulations requiring the timely submission of audited financial statements. Such delays can diminish the relevance and usefulness of financial information for investors and other stakeholders. Using a quantitative approach, the research relies on secondary data from audited annual reports and financial statements. A purposive sampling method produced 295 firm-year observations. The data were analyzed using logistic and moderated logistic regression in IBM SPSS Statistics 26. Results show that financial distress has a significant negative effect on reporting delay, indicating that distressed firms tend to report more promptly under stronger stakeholder pressure and monitoring. Liquidity has no significant effect on reporting delay. Audit quality also does not moderate the relationship between financial distress and reporting delay or between liquidity and reporting delay. The findings suggest that reporting timeliness is primarily shaped by compliance pressures rather than liquidity conditions or audit quality. Companies should strengthen reporting controls and monitoring systems
Co-Authors Amelia Dwi Aryani Diah Eka Respatmiyati