Pengaruh Opini Audit Dan Kualitas Auditor Terhadap Audit Delay Pada Pemerintah Kabupaten/Kota Di Indonesia

Aprila, Nila; Fachruzzaman, Fachruzzaman; Pratiwi, Desi Siska

doi:10.33369/j.akuntansi.7.3.75-86

Cited by 5 publications

(16 citation statements)

References 1 publication

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“…This is in line with the attribution theory which explains a person's motives for behaving (Heider, 1958). Aprila et al (2019) explained that the professional skills of an auditor can be recognized through his professional certification in accounting, this certification is the selling point of the auditor and a differentiator regarding the quality and expertise of an auditor so that this can shorten audit report lag.…”

Section: Literature Reviewsupporting

confidence: 69%

“…The high education of an auditor can affect the speed of problem identification and can reduce the time in the process of making reports (Ghina et al, 2022). High education in accounting can reflect the auditor's quality and indicates that the auditor has contextual and managerial knowledge of resources in that field (Aprila et al, 2019). This is in line with the attribution theory which explains that an auditor in completing the audit process is influenced by internal forces, namely the auditor's education level.…”

Section: Literature Reviewmentioning

confidence: 73%

“…From a feminine point of view, women are more careful, gentler, and conscientious, so it requires a long audit time (Ardianingsih & Langelo, 2022). Aprila et al (2019) explained that a high level of education in the accounting field could reflect the auditor's quality and indicates that the auditor has knowledge related to contextual and managerial resources. It is possible that auditors with higher education also have professional certifications such as CPA.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange

Febrianingrum,

Ahzar,

Meilani

et al. 2023

J. Akun. Audit. Ind.

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This study aims to determine the effect of auditor specialists, auditor reputation, auditor gender, auditor education level, and auditor professional certification on audit report lag by using research objects, namely all companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this study used a purposive sampling technique. The data analysis used in this study is the Eviews 9 panel data regression analysis software. The results show that the auditor specialist independent variable has a negative effect on audit report lag. Meanwhile, auditor reputation, auditor gender, and auditor education level do not effect audit report lag. The professional certification of auditors has a positive effect on audit report lag. Meanwhile, the addition of control variables, namely firm size and loss, has a positive effect on audit report lag. However, the control variable ROA has a negative effect on audit report lag.

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Section: Literature Reviewsupporting

confidence: 69%

Section: Literature Reviewmentioning

confidence: 73%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange

Febrianingrum,

Ahzar,

Meilani

et al. 2023

J. Akun. Audit. Ind.

View full text Add to dashboard Cite

show abstract

“…The total samples that meet the criteria are 155 observations from 2016-2019, with details as follows: The control variable, Audit Opinion (OA), is the opinion or judgment provided by the external auditor on the fairness of information published in the financial report. Audit Opinion can be measured by granting 1 for Unqualified Opinion, 2 for Qualified Opinion, and 3 Adverse and Disclaimer Opinion (Aprila et al 2019;Averio 2020).…”

Section: Methodsmentioning

confidence: 99%

Islamic Intellectual Capital and Takaful Financial Performance

Nizar

Falikhatun

2021

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This study examines the effect of Islamic intellectual capital that consists of Structural Capital, Human Capital, and Capital Employed on takaful financial performance in Southeast Asia and the Middle East during 2016-2019. The dependent variable, takaful financial performance, is measured from the firm's ROE. The independent variables in the current study are the Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE), and Audit Opinion used as a control variable. This study is a descriptive quantitative research using multiple linear regression analysis. The population of this study is the sharia insurance firms in Southeast Asia and Middle East countries with a total of 155 observations. This study shows that, two out of three variables are significant. Structural Capital Efficiency has a positive and significant effect, Capital Employed Efficiency has a negative and significant impact, and the Human Capital Efficiency has no significant effect on takaful financial performance. This study can be used as a reference, evaluation, and source of improvement for sharia insurance firms in optimizing the Islamic intellectual capital to improve the firm's financial performance. To achieve this objective, companies could improve employees' knowledge on sharia regulations, especially regarding sharia insurance, training, fulfilling employee's rights, improving system quality, services, and transaction procedures.

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“…Teori agensi menjelaskan prinsipal tiada lain adalah orang yang memberi pekerjaan pada agen untuk menjalankan pekerjaan sesuai harapan prinsipal dan agen adalah pihak manajemen yang mengetahui lebih banyak informasi mengenai perusahaan (Abdillah et al, 2019). Pemeriksaan bertujuan untuk meyakinkan bahwa pihak manajer sebagai agen yang menjalankan tugasnya berdasarkan keinginan pihak prinsipal, yaitu auditor eksternal sebagai pihak independen perusahaan (Aprila et al, 2017). Waktu penyampaian laporan keuangan yang tepat waktu diharapkan dapat meminimalisir risiko perbedaan informasi yang timbul antara sebuah entitas dengan publik.…”

Section: Pendahuluanunclassified

Reputasi Kantor Akuntan Publik, Prediksi Kebangkrutan, Profitabilitas dan Audit Delay

Maharani

Sujana

2021

E-Jurnal Akuntansi

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The lengthy audit process will affect the timeliness in the publication of financial statements to the public. The delay in publication will reduce the benefits of the company's financial statements, so knowledge is needed about the factors that affect audit delay. The purpose of this study was to determine the effect of public accounting firm reputation, bankruptcy prediction, and profitability on audit delay. This research was conducted in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research sample was selected using a purposive sampling method as many as 40 companies were studied over a 3 years period using annual financial statements. Data collection methods and data analysis techniques used are non-participant observation methods and multiple linear regression analysis. The results of this study indicate that the reputation of a public accounting firm has a negative effect on audit delay, bankruptcy prediction has a negative effect on audit delay, and profitability has a negative effect on audit delay. Keywords: Public Accounting Offices; Bankruptcy Prediction; Profitability; Audit Delay.

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Pengaruh Opini Audit Dan Kualitas Auditor Terhadap Audit Delay Pada Pemerintah Kabupaten/Kota Di Indonesia

Cited by 5 publications

References 1 publication

Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange

Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange

Islamic Intellectual Capital and Takaful Financial Performance

Reputasi Kantor Akuntan Publik, Prediksi Kebangkrutan, Profitabilitas dan Audit Delay

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