Faktor – Faktor Yang Mempengaruhi Audit Delay

Sari, Dina Puspita; Mulyani, Erly

doi:10.24036/jea.v1i2.100

Cited by 12 publications

(20 citation statements)

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“…Firm size does not have a significant effect on audit delay, the same as the research by (Sari & Mulyani, 2019). One way to measure it is using Total Assets.…”

Section: The Effect Of Firm Size On Audit Delaymentioning

confidence: 89%

“…When carrying out the audit, audit examinations often encounter many obstacles, such as the number of transactions that are large and complicated to audit, as well as poor internal control. Management errors tend to be carried out by companies with poor health conditions and result in disruption of profit levels and company viability (Sari & Mulyani, 2019). This makes the audit delay longer because more accuracy and precision are required when conducting an audit.…”

Section: Vina Citra Mulyandani Yattaqi Qinthamentioning

confidence: 99%

“…Usually, in the eyes of the public, large-scale companies have a good image and tend to be stricter in financial reporting so that they do not experience delays. According to (Sayidah, 2018) state that there is an effect of company size on audit delay, while according to (Sari & Mulyani, 2019) there is no.…”

Section: Vina Citra Mulyandani Yattaqi Qinthamentioning

confidence: 99%

“…If it is delivered late, it will increase the uncertainty in decision making because of the unavailability of information when it is needed by the user. Information that is late to submit causes the level of investor confidence to decrease (Sari & Mulyani, 2019).…”

Section: Introductionmentioning

confidence: 99%

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The Effect of Profitability, Solvency and Company Size On Audit Delay

Mulyandani¹,

Qintha²

2022

comserva

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This study aims to determine the effect of profitability, solvency and company size on audit delay in manufacturing companies listed in Indonesia Stock Exchange periode 2015-2019. Profitability measures using Return On Asset, solvency using Debt to Asset Ratio and company size using the natural logarithm of Total Asset. This type of research is quantitative research with secondary data, namely audited annual financial report and independent auditor reports from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used purposive sampling, with a sample of 40 companies. The data analysis technique used multiple linear regression analysis. The results of this study partially show that profitability and solvency have significant effect on audit delay, while firm size has no significant effect on audit delay. The results of this study simultaneously show that profitability, solvency, and firm size have a significant effect on audit delay.

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“…Firm size does not have a significant effect on audit delay, the same as the research by (Sari & Mulyani, 2019). One way to measure it is using Total Assets.…”

Section: The Effect Of Firm Size On Audit Delaymentioning

confidence: 89%

Section: Vina Citra Mulyandani Yattaqi Qinthamentioning

confidence: 99%

Section: Vina Citra Mulyandani Yattaqi Qinthamentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

The Effect of Profitability, Solvency and Company Size On Audit Delay

Mulyandani¹,

Qintha²

2022

comserva

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“…Suatu perusahaan dapat dikatakan besar atau kecil jika dilihat dari beberapa sudut pandang seperti total aset, total penjualan, jumlah tenaga kerja, dan sebagainya. Ukuran perusahaan berpengaruh terhadap audit delay [5].…”

Section: Pendahuluanunclassified

Faktor-Faktor Pengaruh dalam Audit Delay pada Perusahaan Energi di Bursa Efek Indonesia (BEI) Tahun 2017-2020

Monica¹,

Wira²,

Iswadi³

et al. 2022

ekobistek

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The time span for the completion of the audit is an important factor in making an audit report. The amount of time it takes to get an audit report, so there are often delays or it takes longer than it should. This delay is known as audit delay. The indicator that forms the basis for this audit delay can be measured from the closing date of the financial year to the date of issuance of the audit report. This study explains the effect of company size, company profit/loss, profitability, solvency, and public accountant's opinion on audit delay in energy companies listed on the Indonesia Stock Exchange. The sample population used in this study are energy companies listed on the Indonesia Stock Exchange in the 2017-2020 period. In the purposive sampling method there are 50 companies that meet the sample criteria in this study from 70 energy companies listed on the Indonesia Stock Exchange. Data analysis used SPSS 22 software. The results of the study stated that firm size and solvency level had a significant effect on audit delay. Meanwhile the company's profit/loss, profitability, and public accountant's opinion/opinion have no significant effect on audit delay. So that this research can be a reference in analyzing the factors of audit delay and is very helpful in facilitating the management in taking appropriate and fast action.

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Pengaruh Penghindaran Pajak terhadap Keterlambatan Audit dengan Tipe Auditor sebagai Variabel Moderasi

Tanujaya

Vaustine

2023

RABIN

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Latar Belakang: Laporan keuangan mencantumkan informasi yang dijadikan sebagai patokan bagi para investor untuk menilai kinerja perusahaan. Perusahaan diharuskan melaporkan laporan keuangan yang telah ditandatangani auditor sesuai dengan waktu yang telah ditetapkan. Hal ini bermaksud agar berita yang dimuat dalam laporan keuangan tersebut masih memiliki nilai manfaat bagi pihak pengguna. Penghindaran pajak adalah kegiatan yang dilakukan manajemen untuk mengurangi beban pajak dan dianggap tidak menguntungkan bagi pihak lain. Oleh karena itu, auditor akan lebih teliti dalam mengaudit tetapi hal ini membutuhkan pengorbanan waktu yang lebih panjang.Tujuan: Penelitian bertujuan mengkaji pengaruh penghindaran pajak terhadap keterlambatan audit serta tipe auditor sebagai variabel moderasi dari hubungan keterlambatan audit dan penghindaran pajak.Metode Penelitian: Data diperoleh dari laporan perusahaan yang terdaftar di BEI (data sekunder) serta menggunakan metode purposive sampling. Metode penelitian adalah metode regresi panel. Total terdapat 363 perusahaan yang menjadi sampel.Hasil Penelitian: Hasil menyatakan penghindaran pajak ETR berpengaruh positif terhadap keterlambatan audit dan penghindaran pajak CETR tidak berpengaruh terhadap keterlambatan audit. Tipe auditor yang menjadi variabel moderasi juga tidak dapat mempengaruhi hubungan penghindaran pajak ETR maupun CETR terhadap keterlambatan audit.Keaslian/Kebaruan Penelitian: Penelitian ini adalah replikasi dari penelitian sebelumnya yang diuji kembali dengan menambahkan satu pengukuran lain pada variabel independen dan diuji pada perusahaan BEI dengan menggunakan data panel.

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Faktor – Faktor Yang Mempengaruhi Audit Delay

Cited by 12 publications

References 0 publications

The Effect of Profitability, Solvency and Company Size On Audit Delay

The Effect of Profitability, Solvency and Company Size On Audit Delay

Faktor-Faktor Pengaruh dalam Audit Delay pada Perusahaan Energi di Bursa Efek Indonesia (BEI) Tahun 2017-2020

Pengaruh Penghindaran Pajak terhadap Keterlambatan Audit dengan Tipe Auditor sebagai Variabel Moderasi

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