Audit Tenure and Quality to Audit Report Lag in Banking

Wiyantoro, Lili Sugeng; Usman, Fadlil

doi:10.35808/ersj/1072

Cited by 16 publications

(20 citation statements)

References 14 publications

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“…Hasil penelitian Dao dan Pham (2014)menyebutkan bahwaaudit tenure yang lebih panjang akan membuat auditor lebih memahami bisnis dari klien sehingga proses audit dapat diselesaikan lebih cepat dan memperpendek waktu terjadinya audit report lag. Hubungan antara Kantor Akuntan Publik (KAP) dan klien akan meningkatkan efisiensi kerja auditor dalam melakukan audit pada perusahaan klien sehingga mengurangi waktu terjadinya audit report lag(Wiyantoro dan Usman, 2018). Hasilnya menunjukkan bahwa audit tenure memiliki pengaruh terhadap audit report lag ke arah negatif(Kusumah dan Manurung, 2017).…”

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Audit Tenure, Auditor Industry Specialization and Audit Lag Report on the Financial Sector on the Indonesia Stock Exchange 2013-2017

Mufidah

Laily

2019

JRAK

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The purpose of this study is to analyze the effect of audit tenure, audit report lag, and industry auditor specialization on financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. In addition to this study examining the effect of Audit Tenure (X) on audit report lag (Y), this study also examined auditor industry specialization (Z) influencing the relationship between audit tenure and audit report lag. The population of this study were all financial sector companies listed on Indonesia Stock Exchange (IDX) in 2013-2017. The sampling technique in this study used purposive sampling and the data sources used secondary data with documentation data retrieval techniques. The total number of companies used as research samples is 55 companies. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) with SPSS 25 for Windows. The results of the study show that: (1) audit tenures haven’t a significant effect on audit report lag and (2) auditor industry specialization is not able to weaken the influence of audit tenure on audit report lag.

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Audit Tenure, Auditor Industry Specialization and Audit Lag Report on the Financial Sector on the Indonesia Stock Exchange 2013-2017

Mufidah

Laily

2019

JRAK

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“…Audit delay can also be referred to as the number of days from the end of the company's financial statement year on December 31st until the audit report signing date [26]. According to [27] in [28], audit delay is a period for an auditor to complete an audit which can be seen from the difference between the date of the financial statement and the date of the audit opinion report.…”

Section: E Connections Between Audit Delay and Audit Qualitymentioning

confidence: 99%

“…Research conducted by [29], [30] and [26] show that delay in financial statement information or audit delay negatively effect on audit quality. Delays on the financial statement will result in an inefficient market and reduce the relevance of financial statement information [31].…”

Section: E Connections Between Audit Delay and Audit Qualitymentioning

confidence: 99%

The Affecting Factors of Audit Quality with Earnings Surprise Benchmark Approach as a Measure of Audit Quality

Pamungkas

Gantyowati

2021

EJBMR

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This research examines whether abnormal audit fee, client importance, public accounting firm industry (PAF) specialization, public accounting firm (PAF) reputation, audit delay may affect the audit quality of manufacturing companies. This research used a quantitative method as a basis for assessing audit quality using the earnings surprise benchmark method, which emphasizes the profits generated by the company. This research used 350 data panel samples from manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) throughout 2013-2019. Sampling using non-probability with purposive sampling technique, and to analyze the data, the researcher used logistic regression because the dependent variable in this research only consisted of two values. This research shows that abnormal audit fees affect negatively significant to audit quality, while client importance and public accounting firm industry specialization affects positively significant to the audit. However, public accounting firm reputation does not have a positive effect on audit quality, and audit delay does not negatively affect significantly on audit quality. This research is the first time to examine abnormal audit fees on audit quality using earning surprise benchmark calculation method. Results from this research are expected to be beneficial for policy determination and audit standard development by related regulations and research development on audit quality.

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“…Penurunan Lag Laporan Auditor Eksternal (External Audit Lag Reporting) pascakonversi disebabkan peningkatan kualitas laporan keuangan yang didukung oleh peningkatan akses informasi keuangan perbankan dan sumber daya lebih besar yang dimiliki bank dengan staf audit akuntansi yang berkualifikasi baik dan mampu melibatkan auditor eksternal yang berkompetensi mumpuni. 36 Hasil pengujian regresi kuantil justru menunjukkan bahwa kebijakan konversi bank konvensional menjadi bank syariah di Indonesia tidak berpengaruh terhadap median Lag Laporan Auditor Eksternal (External Auditor Reporting Lag). Hal ini disebabkan perbankan syariah dengan ukuran perusahaan (firm size) yang kecil memiliki sumber daya yang terbatas dan akses informasi yang kurang memadai yang dibutuhkan dalam penyusunan laporan keuangan.…”

Section: Pembahasanunclassified

Konversi Bank Konvensional Menjadi Bank Syariah Di Indonesia

Adha

Furqani

Adnan

2020

JSE

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Konversi bank konvensional menjadi bank syariah di Indonesia merupakan salah satu mekanisme pembentukan bank syariah yang ditandai dengan perubahan secara legal sistem bank konvensional menjadi sistem bank syariah. Penerapan kebijakan konversi menimbulkan permasalahan model mekanisme tata kelola perusahaan yang kurang efektif dalam menjalankan pengawasan terhadap kepatuhan syariah bank, peningkatan risiko adverse selection dan moral hazard pada model pendanaan muḍarabah dan musyarakah, divergensi model bisnis bank syariah yang disertai tingkat efisiensi dan stabilitas aset yang rendah, dan tingkat kualifikasi sumber daya manusia perbankan syariah yang rendah. Penelitian ini bertujuan untuk menganalisis dampak konversi bank konvensional menjadi bank syariah di Indonesia terhadap tata kelola perusahaan, operasional bank, struktur dan kinerja keuangan, dan sumber daya manusia. Penelitian ini merupakan jenis penelitian peristiwa dalam konteks konversi bank konvensional menjadi bank syariah di Indonesia. Data penelitian ini merupakan data panel. Sumber data penelitian berasal dari laporan keuangan yang dipublikasi. Sampel penelitian terdiri atas 7 bank syariah yang dibentuk melalui kebijakan konversi. Alat analisis terdiri dari regresi OLS (Ordinary Least Square) dan Regresi Kuantil. Hasil penelitian menunjukkan bahwa konversi bank konvensional menjadi bank syariah di Indonesia tidak berpengaruh terhadap Tata Kelola Perusahaan, Operasional Bank, Struktur dan Kinerja Keuangan, dan Sumber Daya Manusia. Konversi bank konvensional menjadi bank syariah di Indonesia berpengaruh terhadap indikator Lag Laporan Auditor Eksternal (External Auditor Reporting Lag) sebesar -30,441 dengan nilai R2 sebesar 0,644 yang menunjukkan bahwa model analisis penelitian dapat mengestimasi perubahan Lag Laporan Auditor Eksternal (External Auditor Reporting Lag) sebesar 64,4% dan sisanya 35,5% dijelaskan oleh variabel lain di luar model analisis penelitian. Konversi bank konvensional menjadi bank syariah di Indonesia berpengaruh terhadap indikator Cadangan Kerugian Penurunan Nilai (Loan Loss Provision) sebesar -0,008 dengan nilai R2 sebesar 0,482 yang menunjukkan bahwa model analisis penelitian dapat mengestimasi perubahan Cadangan Kerugian Penurunan Nilai (Loan Loss Provision) sebesar 48,2% dan sisanya 51,8% dijelaskan oleh variabel lain di luar model analisis penelitian.

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Audit Tenure and Quality to Audit Report Lag in Banking

Cited by 16 publications

References 14 publications

Audit Tenure, Auditor Industry Specialization and Audit Lag Report on the Financial Sector on the Indonesia Stock Exchange 2013-2017

Audit Tenure, Auditor Industry Specialization and Audit Lag Report on the Financial Sector on the Indonesia Stock Exchange 2013-2017

The Affecting Factors of Audit Quality with Earnings Surprise Benchmark Approach as a Measure of Audit Quality

Konversi Bank Konvensional Menjadi Bank Syariah Di Indonesia

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