Pengaruh Ukuran Perusahaan, Net Profit Margin Dan Debt to Equity Ratio Terhadap Audit  Delay

Susilawati, Susi; Safary, Aditya

doi:10.37932/ja.v9i1.93

Cited by 4 publications

(6 citation statements)

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“…Menjadikan persaingan di pasar saham menjadi semakin ketat mengetahui semakin banyak perusahaan yang terdaftar. Hal ini juga membuat semakin banyak perusahaan yang membutuhkan jasa Kantor Akuntan Publik (KAP) dimana Otoritas Jasa Keuangan (OJK) mengharuskan setiap perusahaan untuk melaporkan laporan auditan mereka (Susilawati & Safary, 2020).…”

Section: Pendahuluanunclassified

“…Semakin lama laporan keuangan auditan disampaikan atau bahkan sampai terlambat, hal tersebut akan dianggap sinyal buruk oleh investor karena dinilai perusahaan itu mengalami masalah. Hal tersebut mengakibatkan reaksi buruk dari pasar saham yaitu dengan menurunnya harga saham (Susilawati & Safary, 2020). Selain itu menurut POJK No.…”

Section: Pendahuluanunclassified

“…Menjelaskan bahwa variabel ukuran perusahaaan (X1) secara parsial tidak memiliki hubungan dengan Audit Delay, sehingga H1 ditolak. Hasil ini didukung oleh penelitian Dao & Pham (2014), Darmawan & Widhiyani (2017), Lestari & Saitri (2017), Susilawati & Safary (2020). Auditor dalam melakukan penugasan auditnya tentu sudah menentukan jadwal audit serta perencanaan audit yang matang sesuai tingkat kesulitannya terlebih dahulu sebelum menerima dan melaksanakan suatu penugasan audit.…”

Section: Hasil Dan Pembahasanunclassified

“…Juga perusahaan besar maupun kecil, ketika sudah terdaftar di bursa efek maka mereka akan selalu diawasi oleh OJK tak terkecuali. Karena laporan keuangan tersebut sangat penting bagi investor dan OJK itu sendiri sebagai pengawas (Susilawati & Safary, 2020). Hasil ini bertentangan dengan penelitian Munsif et al, (2012), Shukeri & Islam (2012), Apriyana & Rahmawati (2017), Lai et al, (2020), dan Khoufi & Khoufi (2018) yang menyatakan ukuran perusahaan berpengaruh negatif terhadap Audit Delay.…”

Section: Hasil Dan Pembahasanunclassified

“…Sedangkan apabila perusahaan mengalami rugi atau penurunan laba, maka auditor membutuhkan waktu yang lebih untuk melakukan audit karena mereka harus melakukan tugasnya dengan hati-hati dimana resiko bisnis semakin tinggi karena perusahaan merugi. Hasil ini bertentangan dengan penelitian (Susilawati & Safary, 2020), Lai et al, (2020), dan Modugu et al, (2012).…”

Section: Hasil Dan Pembahasanunclassified

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Analisis Determinan Audit Delay Perusahaan Property dan Real Estate

Harianto¹,

Saputra²

2022

E-Jurnal Akuntansi

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One of the things that are mandatory for public companies is the obligation to report an annual audit report. The purpose of this study was to examine the effect of operating complexity, firm size, solvency, audit switching and profitability on Audit Delay. The companies studied came from the property and real estate sectors listed on the Indonesia Stock Exchange in 2018-2020 with a total sample of 52 companies. The analysis technique used is multiple linear regression. The results showed that firm size had no effect on Audit Delay, profitability had no effect on Audit Delay, solvency had no effect on Audit Delay, operating complexity had no effect on Audit Delay, audit switching had no effect on Audit Delay. Keywords: Company Size; Operational Complexity; Profitability; Audit Switching; Leverage; Audit Delay.

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Section: Pendahuluanunclassified

Section: Hasil Dan Pembahasanunclassified

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Analisis Determinan Audit Delay Perusahaan Property dan Real Estate

Harianto¹,

Saputra²

2022

E-Jurnal Akuntansi

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Financial Performance Affecting Company Compliance in Membership of BPJS Ketenagakerjaan

Saragih

2023

IJSSB

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The issue with compliance is a barrier since it unquestionably prohibits BPJS Ketenagakerjaan from offering the optimum protection to all Indonesian workers. The Covid-19 pandemic's state is a contributing factor in the low compliance of BPJS Ketenagakerjaan participation, which affects the state of the business's financial performance. Many businesses or memberships become non-compliant as a result, such as paying their required dues late or not at all. Based on this context, the research's three main goals are to: (1) ascertain the evolution of BPJS Ketenagakerjaan membership in 2019–2020; (2) ascertain the impact of the company's financial performance on membership compliance; and (3) ascertain improvement methods. The two methodologies used in this study are quantitative and qualitative methods. The first strategy uses logistic regression and quantitative descriptive techniques. The second strategy is a qualitative one that makes use of focus group discussions (FGD). Return on Assets (ROA), Return on Equity (ROE), and Debt to Assets Ratio (DAR) factors all affect BPJS Ketenagakerjaan membership compliance, making them four independent variables in financial performance. Compliance is unaffected by another financial performance metric called the Debt to Equity Ratio (DER). The FGD technique, which removes dues sanctions that burden membership during the pandemic, increases socializing and education on a regular basis in order to increase compliance.

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Influence of Profitability, Solvency, Company Size, and Auditor's Opinion on Audit Delay

Murdiansyah,

Wulan Sari

2023

kajian_akuntansi

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There are many cases of companies that are late in reporting financial statements because an audit by an independent auditor takes quite a long time before being submitted to the OJK for publication. This study aims to determine the effect of profitability, solvency, company size, and auditor's opinion on audit delay in healthcare companies listed on the IDX from 2019 to 2021. This study uses purposive sampling; the population is healthcare companies listed on the Indonesia Stock Exchange, and the sample size is 54. This research applies data analysis, namely multiple linear regression analysis with a panel data regression model. Since this research uses the combined data of time series and cross-section, the analytical technique used in the analysis process to obtain more accurate results is multiple linear regressions with panel data. The data obtained is then processed using Microsoft Excel and SPSS version 26. The results show that the variables of profitability, solvency, firm size, and auditor's opinion have no significant effect on audit delay; those variables also have no simultaneous effect on audit delay. Keywords: Profitability, Solvency, Company Size, Auditor Opinion, Audit Delay.

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Pengaruh Ukuran Perusahaan, Net Profit Margin Dan Debt to Equity Ratio Terhadap Audit Delay

Cited by 4 publications

References 0 publications

Analisis Determinan Audit Delay Perusahaan Property dan Real Estate

Analisis Determinan Audit Delay Perusahaan Property dan Real Estate

Financial Performance Affecting Company Compliance in Membership of BPJS Ketenagakerjaan

Influence of Profitability, Solvency, Company Size, and Auditor's Opinion on Audit Delay

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