Auditor’s accountability consists of aspects such as motivation, social obligations and dedication to profession. These three aspects must be owned by the auditor to be able to produce a good audit quality.Hindu’s society recognize the legal doctrine of karma phala or causal. Due to the reason, this purpose study is to examine the accountability of auditors in the perspective of karma phala. This study used a qualitative method that focuses on the descriptive and the interpretative of human behaviour. The research data was obtained through participant observation and unstructured interview. Data analyze through three stages: data reduction, data presentation and conclusion. The result shows that karma phala actually been embedded in every aspect of auditor’s accountability, but need more emphasis on awareness of the role of auditors in the public and the profession.

Keterlambatan laporan audit adalah rentang waktu yang diperlukan untuk menyelesaikan audit yang dilakukan oleh auditor yang diukur dari selisih waktu antara tanggal laporan keuangan dan tanggal opini audit dalam laporan keuangan. Lamanya waktu yang dibutuhkan auditor untuk mengaudit laporan keuangan perusahaan dapat berdampak pada pengambilan keputusan oleh berbagai pihak. Oleh karena itu, laporan keuangan harus disajikan secara akurat dan tepat waktu agar lebih bermanfaat bagi yang membutuhkan informasi. Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, solvabilitas, profitabilitas, kualitas audit, opini audit dan komite audit terhadap audit report lag. Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Jenis data yang digunakan adalah data kuantitatif berupa laporan keuangan auditan beserta catatan atas laporan keuangan dan data kualitatif berupa data perusahaan pertambangan. Sampel yang digunakan adalah 41 perusahaan dengan jumlah observasi 123, dengan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap audit report lag. Solvabilitas dan kualitas audit berpengaruh negatif terhadap keterlambatan laporan audit. Profitabilitas, opini audit, dan komite audit tidak berpengaruh terhadap keterlambatan laporan audit. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teoritis berpengaruh terhadap audit report lag, seperti perubahan auditor dan dewan komisaris.

This study aims to determine the effect of independence, time budget pressure, audit fees, workload on audit quality as the impact of Covid-19 pandemic on audit firms registered in IAPI Bali. The population of this research are all auditors in 16 audit firms registered in IAPI Bali. This research involved 114 respondents selected by a purposive sampling method with criteria of one-year minimum of service in audit firms. The data were analyzed with multiple linear regression. The results showed that independence has a positive significant effect on audit quality; time budget pressure, audit fees and workloads have no significant effect on audit quality.

No abstract

Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself such as financial conditions, human resources, corporate culture, mastery of technology, internal supervision, etc. and external conditions can be constraints outside the company such as markets, monetary conditions, social, politics and others. Several studies show that the factors that encourage auditors to issue going concern opinions are different and the results are not conclusive. So, this study aims to reexamine the factors that influence the going concern audit opinion. The factors tested in this study are liquidity, audit firm reputation, previous year's audit opinion, and company size. This study uses manufacturing companies that experienced financial distress on the Indonesia Stock Exchange in 2014-2016 as a research sample. The results of purposive sampling, obtained a number of 31 manufacturing companies that meet the sample criteria. Testing the hypothesis in this study using logistic regression analysis. The test results show that only the previous year's audit opinion affected the acceptance of the going-concern audit opinion. Meanwhile, the variable liquidity, KAP reputation, and company size do not affect the acceptance of going-concern audit opinion.