Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan, Reputasi Kap, Dan Pandemi Covid-19 Terhadap Audit Delay

Manajang, Fabian Cliff; Yohanes, Yohanes

doi:10.25105/jat.v9i2.14059

Cited by 6 publications

(7 citation statements)

References 16 publications

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“…During the COVID-19 pandemic, multiple regression analysis results affirm that audit opinion still does not have an influence on audit delay, indicating that the type of opinion on audited financial reports does not affect how quickly or slowly the Audit Delay Analysis Before and During the Covid-19 Pandemic 636 reports are published. Additionally, differences in the audit process before and during the pandemic provide important context for understanding these findings, considering the pandemic's impact on audit methods and significant external factors affecting delays in financial report publication (Manajang & Yohanes, 2022). H5 and H6 are rejected, not in line with findings from some previous studies, but these results are consistent with certain research indicating that audit opinion does not have a significant influence on audit delay, both before and during the COVID-19 pandemic.…”

Section: Acceptedsupporting

confidence: 67%

Audit Delay Analysis Based on Audit Effort, Earning Per Share and Audit Opinions Before and During the Covid-19 Pandemic

Amyar,

Nahrowi

2022

JIAKES

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The audit process is complex and requires a lot of resources causing audit delays resulting in delays in submitting financial reports. The COVID-19 pandemic adds challenges to the audit process. This research aims to determine the effect of audit effort, earnings per share, and audit opinion on audit delay with financial distress as a moderating variable. This research method uses secondary data with a quantitative approach where the sample selected in this research uses a purposive sampling technique. The population of mining sector companies registered on the IDX was 43 companies which were then eliminated to become 25 companies with a research period of 4 years, so there were 100 samples. The testing of data and hypotheses is separated between conditions before the COVID-19 pandemic (2018-2019) and conditions during the COVID-19 pandemic (2020-2021). The research results show that audit efforts had a negative and significant impact on audit delays before the COVID-19 pandemic. On the other hand, audit efforts have a positive impact on audit delays during the pandemic. Earnings per share had a negative impact on audit delays before and during the COVID-19 pandemic. Audit opinion has no effect on audit delays before and during the COVID-19 pandemic. Financial tensions moderated the influence of audit effort on audit delays before and during the COVID-19 pandemic, but financial tensions during the pandemic were unable to moderate the influence of audit effort on audit delays.

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Section: Acceptedsupporting

confidence: 67%

Audit Delay Analysis Based on Audit Effort, Earning Per Share and Audit Opinions Before and During the Covid-19 Pandemic

Amyar,

Nahrowi

2022

JIAKES

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“…Research (Hasibuan & Abdurahim, 2017) the complexity of the examination object will not affect the audit delay if it uses qualified external auditors because a qualified Public Accounting Firm will develop its SDM with adequate competence. Research (Manajang & Yohanes, 2022) found that using external auditors with sufficient experience will certainly shorten audit delays even though the company's complexity is relatively high.…”

Section: Discussionmentioning

confidence: 99%

Determinant Audit Delay In Indonesia Islamic Banks

Harahap,

Siregar,

Nurlaila

2022

Amwaluna

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This study was designed to test the factors influencing audit delay at the Indonesia Islamic Bank. This type of research is a qualitative type of research with an observation period of 2015 to 2020. The variables tested for their effect on audit delay are the number of audit committee meetings, the size of the internal audit and Entity complexity. This study used a statistical tool, namely eviews 12. The research findings are as follows: the number of audit committee meetings has a positive influence on audit delay but is not significant, and the size of the internal audit has a significant positive influence audit delay and Entity complexity audits have a significant negative effect on audit delay.

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“…This is in line with the research of (Dewi & Wahyuni, 2021), which states the positive and significant influence of the company's complexity on audit delay. However, these studies are inversely opposed to the research (Manajang & Yohanes, 2022), which states that the company's complexity does not affect audit delay. This study will examine the factors that cause audit delays.…”

Section: Introduce the Problemmentioning

confidence: 91%

“…The size of the company negatively and significantly affects audit delay. Then, in opinion, (Manajang & Yohanes, 2022) states that the size of the company does not influence audit delay.…”

Section: The Effect Of Company Size On Audit Delay With the Role Of M...mentioning

confidence: 99%

Audit Delay: Complexity of Company Operations as Moderation Variable

Johansyah,

Amalia,

Saputri

et al. 2023

Preprint

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Financial statements are the most critical information for the company. Therefore, the submission of financial statements must be timely so that the information provided remains reliable and appropriate. Data on the Indonesia Stock Exchange shows that many companies still submit their financial statements yearly late. This study aims to empirically determine the effect of financial distress, company size, and audit opinion on audit delay, as well as the complexity of company operations as moderating the effect of financial distress, company size, and audit opinion on audit delay. The research method used is the quantitative method. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022. Samples were taken by 285 companies using purposive sampling techniques. Data collection techniques are using literature study and documentation. The data analysis technique used is a panel data regression model using STATA 14.2 as a data analysis tool. The results of the analysis stated that financial distress and auditor opinion did not affect audit delay, while company size had an impact on audit delay. The complexity of the company's operations can moderate the relationship between audit opinion and audit delay. In contrast, the complexity of the company's operations cannot moderate the relationship between financial distress and company size to money delay.

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Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan, Reputasi Kap, Dan Pandemi Covid-19 Terhadap Audit Delay

Cited by 6 publications

References 16 publications

Audit Delay Analysis Based on Audit Effort, Earning Per Share and Audit Opinions Before and During the Covid-19 Pandemic

Audit Delay Analysis Based on Audit Effort, Earning Per Share and Audit Opinions Before and During the Covid-19 Pandemic

Determinant Audit Delay In Indonesia Islamic Banks

Audit Delay: Complexity of Company Operations as Moderation Variable

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