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All Journal eCo-Fin Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Hendri Setyawan
Universitas Islam Sultan Agung Semarang
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Analisis Pengaruh Struktur Kepemilikan terhadap Audit Report Lag pada Perusahaan LQ 45 di BEI Tahun 2021-2022 Sokhifatul Khafidhoh; Hendri Setyawan; Sri Dewi Wahyundaru
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2459

Abstract

The publication of financial statements by publicly listed companies is an important obligation to maintain transparency and accountability. Despite the provisions governing the deadline for submitting audited financial statements, numerous companies are still behind schedule in turning in their audit reports. The aim of this study is to explore how the ownership composition affects the timing of audit report submissions in LQ 45 companies listed on the Indonesian Stock Exchange.. This research employs a quantitative methodology using numerical data as the main source. The sample consists of 23 LQ 45 companies listed throughout the years 2020–2022. The findings demonstrate that managerial ownership, family ownership, government ownership, and institutional ownership have no significant effect on audit report lag. This finding indicates that ownership factors are not the main determinant of audit reporting delay in LQ 45 companies. This research could serve as a resource for authorities and companies as a guide to enhance the standard of financial reporting. Thus, transparency and accountability can be well maintained.
Pengaruh Opini Audit Tahun Sebelumnya, Opinion Shopping, Reputasi Kap dan Audit Tenure terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2020-2023): Penelitian Erika Verdiantanty; Hendri Setyawan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5102

Abstract

This study aims to provide empirical evidence regarding the influence of the prior year's audit opinion, opinion shopping, firm reputation, and audit tenure on the going-concern audit opinion. The population of 220 manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2023 period was 220. This study used a purposive sampling technique. From the existing population, 134 manufacturing companies were selected that met the established criteria over a four-year period. The sample size was 134 companies x 4 years = 536 company data. This study used independent audit report data. The analysis used logistic regression analysis. The results of this study indicate that the prior year's audit opinion and firm reputation have a significant positive effect on the going-concern audit opinion, while opinion shopping and audit tenure do not significantly influence the going-concern audit opinion.
Co-Authors Erika Verdiantanty Sokhifatul Khafidhoh Sri Dewi Wahyundaru