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All Journal Jurnal Ilmiah Akuntansi Peradaban Jurnal Ilmiah Multidisiplin Indonesia
Amin Wijoyo
Jurusan Akuntansi Bisnis, Universitas Tarumanagara Jakarta
Agriculture, Biological Sciences & Forestry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Physics

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Ferry Adang; Amin Wijoyo
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.38919

Abstract

Penelitian bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari profitabilitas, reputasi KAP, ukuran dewan direksi, ukuran perusahaan, ownership dispersion, DER, dan opini audit sebagai variable independen terhadap audit report lag sebagai variabel dependen. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2021. Sampel yang diambil sebanyak 120 perusahaan. Model yang digunakan dalam penelitian ini adalah software MicrosoftExcel dan diolah menggunakan program E-views 10. Hasil penelitian ini membuktikan bahwa Profitabilitas memiliki pengaruh negatif terhadap audit report lag. Reputasi KAP, Ukuran Dewan dan Debt to Equity Ratio memiliki pengaruh positif terhadap audit report lag; sedangkan ukuran perusahaan dan ownership dipersion tidak memiliki pengaruh terhadap audit report lag. Kata Kunci : Audit Report Lag, Profitabilitas, Reputasi KAP, Ukuran Dewan Direksi, Ukuran Perusahaan, Ownership Dispersion, DER, Opini Audit
Moderating Analpysis of the Audit Committee on the Effect of Auditor Workload, Audit Tenure, and Auditor Specialization on Audit Quality Ferry Adang; Amin Wijoyo; Steven Wiryajaya; Richard Edbert
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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Abstract

This study is motivated by the importance of audit quality in ensuring the credibility of financial statements, particularly in the property and real estate sector, where complex transactions often increase audit risk. The objective of this research is to obtain empirical evidence on the effect of auditor workload, audit tenure, and auditor specialization on audit quality, with the audit committee acting as a moderating variable. This study employs a quantitative approach using secondary data derived from annual reports and audited financial statements of companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sampling technique used is purposive sampling, resulting in 213 companies that meet the specified criteria. Data processing was conducted using Microsoft Excel, while hypothesis testing and statistical analysis were performed using E-Views 10. The results indicate that auditor workload, audit tenure, and auditor specialization have significant effects on audit quality, and the audit committee is able to moderate these relationships, thereby strengthening the influence of independent variables on audit quality. In conclusion, this study confirms that both auditor-related factors and corporate governance mechanisms play a vital role in improving audit quality, and the presence of an effective audit committee enhances oversight effectiveness and contributes to higher-quality financial reporting.
Co-Authors Ferry Adang Ferry Adang Richard Edbert Steven Wiryajaya