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All Journal Bioscientia Medicina : Journal of Biomedicine and Translational Research Akurasi : Jurnal Studi Akuntansi dan Keuangan Zonasi: Jurnal Sistem Informasi Jurnal Bina Ilmu Cendekia Bioscientia Medicina : Journal of Biomedicine and Translational Research AMMA : Jurnal Pengabdian Masyarakat Jurnal Bisnis The International Journal of Medical Science and Health Research
Christian
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Veterinary Other

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Journal : Akurasi : Jurnal Studi Akuntansi dan Keuangan

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KUALITAS LAPORAN KEUANGAN: APAKAH KETERLAMBATAN LAPORAN AUDIT, KESIBUKAN MITRA AUDIT, KARAKTERISTIK DIREKSI DAPAT MEMPENGARUHI? Kennardi Tanujaya; Christian
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.419

Abstract

Delays in audit reports can be caused by busy audit partners who hold several clients, which can affect the quality of financial reports. This research analyzes the influence of audit partners' busyness and directors' characteristics on the quality of financial reports, with audit report delays as a mediating variable. Using multiple linear regression, this research examines 233 sample data from property and real estate companies listed on the IDX during the 2018-2022 period. The research results show that the size of the board of directors has a significant negative effect on audit report delays. Audit report delays have a significant negative effect, and the directors' expertise has a significant positive effect on the quality of financial reports. Delays in the audit report are not significant in mediating the effect of partner busyness and director characteristics on the quality of financial reports. The results of this research provide new insight into evaluating financial reports, especially regarding delays in audit reports, partners' busyness, and directors' characteristics.
Co-Authors Danang Ari Santoso I Wayan Mundra Kennardi Tanujaya Lira Panduwaty Mahardieni, Karlina Mario, Benedictus Nazma, Diani Prasetyaningsih, Noviani Riswandari, Ernie Saskara, I Dewa Gde Wira Stefanie Stephanie Trilaksmi, Antin Wijaya, Yohan Yulianti, Erni