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All Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) journal of social and economic research
Ricky Bryan D.P. Tampubolon
Sekolah Vokasi IPB University
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Pengaruh Total Aset, Aset Tetap dan Debt Ratio Terhadap Durasi Audit Pada Perusahaan Sektor Otomotif Periode 2021-2024 Ariana Daania Hermawan; Nudhar Cahyani; Agnes Cloudia; Andi Nurnaflah Anastasya Ramadani; Ricky Bryan D.P. Tampubolon
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6080

Abstract

This study examines the influence of Total Assets, Fixed Assets, and the Debt Ratio on Audit Duration in automotive sector companies listed on the Indonesia Stock Exchange during the period from 2021 to 2024. The sample consists of thirty-five observations from nine companies selected using purposive sampling. The analysis was conducted through classical assumption testing and multiple linear regression, including simultaneous testing, partial testing, and the assessment of the coefficient of determination. The findings indicate that Total Assets have a negative effect on Audit Duration, while Fixed Assets and the Debt Ratio have positive effects. The three variables also show a simultaneous influence on Audit Duration. Overall, the research model explains a portion of the variation in audit duration, although other factors such as the quality of internal controls, transaction complexity, and auditor policies may also contribute beyond the scope of this study.
PENGARUH PIUTANG USAHA NETO, RECEIVABLE TURNOVER RATIO, DAN KOMITE AUDIT TERHADAP AUDIT FEE PADA PERUSAHAAN TRANSPORTASI UDARA DI INDONESIA PERIODE 2014 - 2024 Ricky Bryan D.P. Tampubolon; Silvia Anisa Raharja; Anggun Hanifah Putri Cahyani; Amanda Khaira Dewi Setiani; Belva Dwina Argianti
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1175

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh piutang usaha neto, rasio perputaran piutang, dan komite audit terhadap biaya audit pada perusahaan penerbangan di Indonesia periode 2014–2024. Biaya audit mencerminkan risiko dan kompleksitas yang dihadapi auditor, sehingga dipengaruhi oleh kondisi internal perusahaan. Penelitian kuantitatif ini menggunakan teknik purposive sampling dan memperoleh tiga perusahaan sebagai sampel. Analisis dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa piutang usaha neto dan receivable turnover ratio berpengaruh signifikan terhadap biaya audit, sedangkan komite audit tidak berpengaruh signifikan. Model penelitian mampu menjelaskan 74,9% variasi biaya audit, sehingga faktor internal perusahaan terbukti memengaruhi penentuan biaya audit pada sektor penerbangan.
THE EFFECT OF PPE, EBITDA, AND THE AUDIT COMMITTEE ON AUDIT DURATION IN THE 10 LARGEST BANKS IN INDONESIA Ricky Bryan D.P. Tampubolon; Rista Lintang Danang Kuncoro; Salgado Ginting Munthe; Muhammad Rizki Putra Pratama; Ahmad Pauzi Ridwan
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1186

Abstract

This study examines the effect of Plant, Property, and Equipment (PPE), EBITDA, and the Audit Committee on audit duration in ten major banks in Indonesia during the 2022-2024 period using a quantitative approach. The study employs secondary data from audited annual financial statements and applies multiple linear regression analysis. The results show that PPE has a significant negative effect on audit duration, indicating that standardized and digitalized asset management in large banks improves audit efficiency. EBITDA does not have a significant effect on audit duration, while the Audit Committee has a positive and significant effect. Simultaneously, PPE, EBITDA, and the Audit Committee significantly influence audit duration, suggesting that asset characteristics and corporate governance mechanisms play an important role in determining audit completion time in large Indonesian banks.
Pengaruh Profitabilitas, Likuiditas, dan Beban Dibayar Dimuka terhadap Durasi Audit pada Perusahaan Consumer Goods Periode 2022-2024 Rhiesma Cantika Tyas Findriana Meilani; Syahira Najla; Nazwa Aulia Triyani; Kamilah Rohadatul Aisy Mustofa; Ricky Bryan D.P. Tampubolon
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6053

Abstract

This study aims to examine the effect of profitability, liquidity, and prepaid expenses on audit duration in consumer goods companies during the 2022–2024 period. The research adopts a quantitative approach, using a total of 38 observations obtained from published financial statements. Descriptive statistics, classical assumption tests, and multiple linear regression analysis are employed to assess the influence of independent variables on audit duration as the dependent variable. The findings indicate that profitability, liquidity, and prepaid expenses do not have a significant impact on audit duration, both partially and simultaneously. These results suggest that the financial factors examined in this study are not the primary determinants of audit timing, and other factors such as transaction complexity, auditor workload, and public accounting firm policies may play a more substantial role. This study provides insights for companies and auditors to better understand factors affecting audit efficiency and highlights the need for future research to incorporate additional variables and more comprehensive analytical methods to explain variations in audit duration.
Co-Authors Agnes Cloudia Ahmad Pauzi Ridwan Amanda Khaira Dewi Setiani Andi Nurnaflah Anastasya Ramadani Anggun Hanifah Putri Cahyani Ariana Daania Hermawan Belva Dwina Argianti Kamilah Rohadatul Aisy Mustofa Muhammad Rizki Putra Pratama Nazwa Aulia Triyani Nudhar Cahyani Rhiesma Cantika Tyas Findriana Meilani Rista Lintang Danang Kuncoro Salgado Ginting Munthe Silvia Anisa Raharja Syahira Najla