The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index

Sumajow, Kezia Cicilia

doi:10.32535/ijafap.v5i1.1406

Cited by 4 publications

(3 citation statements)

References 5 publications

(9 reference statements)

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“…Hal ini menyebabkan proses audit memakan waktu lebih lama dibandingkan jika auditor sebelumnya tetap melanjutkan pekerjaannya. Temuan ini sejalan dengan hasil penelitian yang telah dilakukan (Siahaan et al, 2019) dan (Sumajow et al, 2022) yang menunjukkan bahwa pergantian auditor berpengaruh terhadap audit delay. H2 : Pergantian auditor berpengaruh terhadap audit delay.…”

Section: Pengaruh Pergantian Auditor Terhadap Audit Delayunclassified

Pengaruh Fee Audit, Pergantian Auditor, Dan Ukuran Perusahaan Terhadap Audit Delay

Fathonah,

Sari,

Mubarakah

2024

GAJ

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This study aims to test, analyze and obtain empirical evidence regarding the effect of fee audit, auditor switching, and company size on audit delay. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. This study uses secondary information from financial statements of mining companie listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling with several predetermined criteria so that the samples obtained were 72 samples. The data analysis method used is panel data regression test use the software application Eviews. The results of this study indicate that (1) Fee Audit has a negative effect on audit delay, (2) Auditor Switching has no effect on audit delay, and (3) Company Size has no effect on audit delay.

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Section: Pengaruh Pergantian Auditor Terhadap Audit Delayunclassified

Pengaruh Fee Audit, Pergantian Auditor, Dan Ukuran Perusahaan Terhadap Audit Delay

Fathonah,

Sari,

Mubarakah

2024

GAJ

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“…Financial distress means financial difficulties that may lead to bankruptcy. According to [10]- [13], financial distress is a very severe liquidity problem that cannot be resolved without changing the action process or company structure.…”

Section: Literature Reviewmentioning

confidence: 99%

The Hospital Financial ROA (ROA) and Financial Distress during Probability Covid-19 Pandemic

Muthmainnah¹,

Usman²

2023

Proceedings of the 2nd Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Educa

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Not much research has been done on financial distress related to the COVID-19 pandemic; we tried to fill the gap with the present study. We were interested in examining the effect of profitability, cash flow from operating activities (CFO), and managerial ownership. We used the literature review method to collect data and information about financial distress. Data came from databases such as PubMed, ScienceDirect, and Garuda. Then we used PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) to obtain the desired articles for research. Our search on Google Scholar with the keywords "Financial Contamination Return on Assets (ROA)" and "Financial Distress" resulted in 35 international journal articles published from 2015 to 2022. They were reviewed in this study. The profitability variable, as proxied by ROA, has been shown to negatively affect the probability of financial distress in the hospital sector during the COVID-19 pandemic. This shows that the company's ability to profit using its assets indicates financial distress probability. As proxied by the Operating Cash Flow Ratio (OCFR), CFO has positively affected the financial distress probability of hospitals during the Covid-19 pandemic. Thus, the company's ability to pay off current liabilities using cash flows from its activities can indicate financial distress probability.

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“…Companies with high profitability are healthy companies, while companies with declining profitability are companies that are financially distressed. According to Sumajow, Kalangi, and Weku (2022), companies that experience financial distressed have a significant effect on audit delay. The Covid-19 pandemic and uncertainty conditions have an impact on the company's business continuity.…”

Section: Journal Of Internationalmentioning

confidence: 99%

The Effect of Firm Age, Profitability, Audit Opinion, and Solvency on Audit Report Lag Empirical Studies: Non Financial and Banking Sector Companies

Astuti

2022

JICP

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The purpose of this study is to examine and obtain empirical evidence of the impact of company age, profitability, opinion, and solvency on audit report lag. Audit report lag is dependent variable. While the independent variables in this study consist of company age, profitability, audit opinion, solvency. The data in this study consists of financial statement data and independent auditor reports, obtained from the respective company's web and www.idx.co.id. This investigate is empirical research. All companies listed on the Bursa Efek Indonesia in 2019 -2020, except banking and financial companies are population on this research. Purposive sampling is the sampling technique in this research, so that the warning data used is 876. Regression analysis is used to investigate processed data. The age of the company and the profitability of the regression test affect the length of the audit assignment. However, the length of the audit assignment is not influenced by the auditor's opinion and solvency. This study cannot be generalized to normal conditions, because it was carried out during the Covid19 pandemic. The Covid-19 pandemic has changed the way companies do business, so subsequent research is suggested to add variables of technological innovation. Because companies that survive during the pandemic are companies that are able to innovate technology in their business.

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The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index

Cited by 4 publications

References 5 publications

Pengaruh Fee Audit, Pergantian Auditor, Dan Ukuran Perusahaan Terhadap Audit Delay

Pengaruh Fee Audit, Pergantian Auditor, Dan Ukuran Perusahaan Terhadap Audit Delay

The Hospital Financial ROA (ROA) and Financial Distress during Probability Covid-19 Pandemic

The Effect of Firm Age, Profitability, Audit Opinion, and Solvency on Audit Report Lag Empirical Studies: Non Financial and Banking Sector Companies

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