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All Journal Jurnal Ekonomi dan Bisnis Jagaditha International Journal of Accounting & Finance in Asia Pasific
Putu Kepramareni
Universitas Mahasaraswati Denpasar, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Factors Affecting Indonesian Banking Companies' Audit Report Lag Putu Kepramareni; Sagung Oka Pradnyawati; Anak Agung Adde Leony Devi
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 1 (2025): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.1.2025.134-142

Abstract

The main objective of this article is to identify the occurrence of audit report lag by examining several financial ratios, auditors and firm size. All research data were obtained by accessing the annual reports of banking companies in the capital market. Data were collected, processed and analyzed with the help of software using logistic regression tests. Based on the tests carried out, it can be explained that audit report lag can be minimized by increasing or improving the company's profitability, where the test shows a negative influence between profitability and audit report lag. For solvency testing, the audit committee, auditor reputation and firm size do not show a significant influence on the occurrence of audit report lag.
The Influence of Accounting Understanding, Utilization of IT, Education Level, Internal Control, and Work Experience on the Quality of Financial Reports of Village Credit Institutions (LPDs) Putu Kepramareni; Ni Nyoman Santi Dewi; Ida Ayu Nyoman Yuliastuti; Yolanda Patrician Simanjuntak
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 3 (2024): October 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i3.3604

Abstract

The quality of financial reports is crucial for comparing performance across periods in institutions like the Village Credit Institution (LPD). However, many financial reports have emerged as uninformative and of low quality. This study aims to examine how factors such as job experience, education level, internal control, and accounting knowledge impact the quality of LPD financial reports in Denpasar City. The study population comprised 552 LPD employees involved in preparing financial reports, and through purposive sampling, 102 respondents were selected, including leaders, supervisory bodies, and accounting staff with at least two years of experience. Data were collected via questionnaires and documentation and analyzed using multiple linear regression. The results indicate that while accounting knowledge and internal control do not affect the quality of LPD financial reports, the use of information technology, education level, and work experience positively influence the improvement of financial report quality. These findings highlight the importance of investing in employee education, training, and technology to enhance financial reporting standards at LPDs.
Co-Authors Anak Agung Adde Leony Devi Ida Ayu Nyoman Yuliastuti Ni Nyoman Santi Dewi Sagung Oka Pradnyawati Yolanda Patrician Simanjuntak