Pengaruh Return on Assets, Debt to Assets Ratio, Dan  Opini Audit Terhadap Audit Delay

Suarsa, Abin; Nawawi, Eki Muhamad

doi:10.31955/jimea.vol1.iss1.pp1-9

Cited by 3 publications

(5 citation statements)

References 0 publications

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“…The rejection of this second hypothesis indicates that DAR does not have a significant effect on the length of time to complete the audit report. The effect of DAR on audit delay in this study is in accordance with the results conducted by (Sumartini and Widhiyani 2014), (Subhan 2015), (Lestari 2018), (Suarsa 2018) and (Ramadhany, Suzan, and Dillak 2018). H3.…”

Section: Normality Testsupporting

confidence: 92%

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An Empirical Study of The Determinants of Audit Report Delay in Indonesia Banking Companies

Irman

Hayati

Agia

2020

JABT

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This study aims to analyze determinants of audit delay in banking companies listed on the Indonesia Stock Exchange (BEI). The analytical tool used is multiple linear regression models in 37 Indonesian banking companies from 2016 to 2018. Return on Asset, Debt to Asset Ratio, Auditor’s Opinion, and Firm Age are used as determinants of auditor delay. The result of the analysis shows that what affects audit delay in Indonesian banking is not based on the level of debt ratios or auditor opinion, but rather the level of profitability and company age A high level of profitability is good news that management wants to convey to stakeholders through the publication of financial audit reports that the company wants to convey quickly. The negative and significant effect between company age on audit delay shows that a company that has long been established and has experience and has better internal control management so that it can easily provide data for audience needs. Long established banks tend to have a large scale so that they have higher power and access to auditing firms to complete audits in a predetermined time.

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Section: Normality Testsupporting

confidence: 92%

“…The effect of debt ratio on audit delay has been studied by (Lianto 2010), (Kartika 2011) and (Kharissa 2014) who concluded that solvency has an effect on audit delay. However, based on the results of research (Subhan 2015), (Lestari 2018) and (Suarsa 2018) found opposite results where solvency has no effect on audit delay.…”

Section: Literature Reviewmentioning

confidence: 95%

An Empirical Study of The Determinants of Audit Report Delay in Indonesia Banking Companies

Irman

Hayati

Agia

2020

JABT

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“…A positive and significant relationship was found between the Debt to Assets Ratio (DAR) and Net Profit Margin (NPM) as a result of a study conducted by Shabrina (2020). Furthermore, the results of the DAR study have an effect but not significant on Audit Delay according to Suarsa & Nawawi (2018). The results of studies that show DAR has a significant positive effect on earnings quality according to Kurniawan & Suryaningsih (2019).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Underpricing Signals: Exploitation of Dar Variables (Debt to Asset Ratio)

Jufri Yandes

2024

IJAMESC

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The analysis of DAR (Debt to Asset Ratio) associated with the level of underpricing movement is the main focus in this study process. This study adopts a quantitative approach and relies on secondary data with a focus on explanatory research. The utilisation of purposive sampling method in sample selection allows the study to focus on 77 issuers over a significant period from 2021 to 2022. The uniqueness of this study lies in the use of the latest data and a sample that reflects the situation during the period. In analysing the data, linear regression with the support of EViews software is used as the main tool to test the hypothesis. The data source is obtained from the information of companies conducting initial public offerings and accessed through the Indonesia Stock Exchange website. The calculation results show a significant impact of the DAR variable on the level of movement of IPO stock underpricing. The positive coefficient on the DAR variable indicates that an increase in the DAR value has the potential to increase the level of movement of IPO stock underpricing, and vice versa.

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“…(kharissa & Saifi, 2018) Menurut penelitian (Suarsa & Nawawi, 2018) Roa secara parsial menunjukkan pengaruh terhadap audit delay , sama hal nya dengan penelitian (Anggraeni, 2012) yang menunjukkan hal yang sama.…”

Section: Pengaruh Roa Terhadap Audit Delayunclassified

“…Terdapat hubungan signifikan antara ROA dan audit delay dengan t-hitung 5,5331 dengan nilai signifikansi 0,000 dibawah standar 5%(0,005). Ini berarti H2 diterima , hal ini didukung juga oleh penelitian (Suarsa & Nawawi, 2018).…”

Section: Pengaruh Roa Terhadap Audit Delayunclassified

Pengaruh Ukuran Perusahaan Terhadap Audit Delay Dengan Return On Asset Sebagai Variabel Mediasi Pada Sub Sektor Perbankan Tahun 2017-2018

Caroline

Hutabarat

2020

jimmba

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Adapun tujuan dari penelitian ini di adakan ialah untuk mengetahui pengaruh ukuran perusahaan terhadap audit delay dengan return on asset sebagai variable mediasi pada sub sektor perbankan tahun 2017-2018. Penelitian ini menggunakan analisis descriptive dengan menggunakan aplikasi SPSS. Adapun sampel diambil dari 15 perusahaan sub sektor perbankan yang terdaftar di BEI pada tahun 2017-2018. Penelitian memanfaatkan Ukuran Perusahaan sebagai variable independen, Audit Delay sebagai variabel dependen serta Return On Asset sebagai variabel mediasi. Penelitian ini menggunakan analisis statistic data yaitu descriptive statistic , koefisien determinasi, signifikan test dan regresi analisis. Ukuran perusahaan dan audit delay berpengaruh signifikan pada perusahaan sector perbankan yang terdaftar di BEI pada tahun 2017-2018, diperkuat oleh Roa sebagai mediasi maka hasil signifikansi ukuran perusahaan terhadap audit delay semakin tinggi. Sedangkan untuk ROA juga memiliki hubungan signifikan dengan Audit Delay.

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Pengaruh Return on Assets, Debt to Assets Ratio, Dan Opini Audit Terhadap Audit Delay

Cited by 3 publications

References 0 publications

An Empirical Study of The Determinants of Audit Report Delay in Indonesia Banking Companies

An Empirical Study of The Determinants of Audit Report Delay in Indonesia Banking Companies

Underpricing Signals: Exploitation of Dar Variables (Debt to Asset Ratio)

Pengaruh Ukuran Perusahaan Terhadap Audit Delay Dengan Return On Asset Sebagai Variabel Mediasi Pada Sub Sektor Perbankan Tahun 2017-2018

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