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All Journal Jurnal Akuntan Publik Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Hayatun Ruwaidha
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Economics, Econometrics & Finance

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Studi Literatur Review: Pengaruh Profitabilitas, Audit Complexity dan Kualitas Audit Terhadap Audit Report Lag Hayatun Ruwaidha; Trinandari Prasetya Nugrahanti
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3494

Abstract

Background: Financial reports are considered important for the final accounting process which is a means of financial communication and accountability to stakeholders for decision making for the next period. This study aims to analyze and obtain empirical evidence of influence by producing articles to review the effect of profitability, audit complexity and audit quality on audit report lag. The research methodology used in this research is the literature review method, using qualitative research methods where the articles analyzed in this article are 21 article writings, consisting of 5 international and 16 national journals which have been selected according to the keywords analyzed and their searches using google scholar with quantitative and qualitative research designs. The review results Profitability affects Audit Report Lag. Companies that have a good level of profitability try to avoid delays in the audit process because these delays can be considered bad news and become public conversation. Audit Complexity affects Audit Report Lag, because companies with high operating complexity and more subsidiaries will tend to complete their audits longer. The effect of Audit Quality on Audit Report Lag, because the higher the quality of a company's KAP, the faster the audit report can be completed. Conclusion: Profitability, Audit Complexity and Audit Quality have a significant effect on Audit Report Lag. Audit Report Lag can have an unfavorable effect on future business because it can hinder decision making for the next period and affect other aspects.
Faktor-faktor yang Memengaruhi Pajak Penghasilan Badan: Likuiditas, Biaya Operasional dan Profitabilitas Hayatun Ruwaidha
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 4 (2023): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk menganalisa serta memperoleh bukti empiris pengaruh dengan memberikan hasil artikel untuk melakukan review faktor-faktor yang memberikan pengaruh Pajak Penghasilan Badan dengan variabel: likuiditas, biaya operasional serta profitabilitas. Metode yang digunakan untuk penelitian ini yaitu Literature Review, dengan menggunakan metode penelitian kuantitatif, Penelitian ini dilakukan untuk bertujuan membagung hipotesis pengaruh antar variabel untuk dijadikan acuan riset selanjutnya. Hasil artikel literature review ini adalah: 1) Likuiditas tidak berpengaruh terhadap Pajak Penghasilan Badan; 2) Biaya Operasional berpengaruh terhadap Pajak Penghasilan Badan; dan 3) Profitabilitas berpengaruh terhadap Pajak Penghasilan Badan.
Co-Authors Trinandari Prasetya Nugrahanti