The Effects of Bankruptcy Probability, Auditor Switching and Company Size Toward Audit Delay

Nova, Gitta Destalya Adrian; Azwardi, Azwardi; Wahyudi, Tertiarto

doi:10.31014/aior.1992.02.01.75

Cited by 4 publications

(8 citation statements)

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“…Hence, it takes more time to carry out the audit process. Research results in this are in line with the opinion of Nova et al [20], Putra and Wilopo [21] and Benimahd et al [22].…”

Section: Results Of Hypothesis Testing 3 4 Andsupporting

confidence: 92%

“…Research on auditors witching has been carried out by Nova et al [20], Putra and Wilopo [21], and Benimahd et al [22] showed that the auditor's witching had a significant positive effect on audit delay. A positive relationship indicates that if there is a change of auditors, the audit completion time will increase because the new auditors need more time to study the systems and accounts of the audited company.…”

Section: Effect Of Auditor Switching On Audit Delaymentioning

confidence: 99%

“…Companies that switch auditors tend to take much time for the new auditor to understand the environment of the company to be audited. The results of research conducted by Nova et al [20], Putra and Wilopo [21] and Benimahd et al [22] disclose that auditor switching has a positive effect significant to audit delay. The positive connection indicates that if the change of auditors increases, the audit delay also increases.…”

Section: Introductionmentioning

confidence: 99%

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The Role of the Internal Control System in Mediating the Influence of Company Size and Auditor Switching on Audit Delay in Companies Listed on the Indonesia Stock Exchange

Ariyanti¹,

Sulistiyo²,

Manaf³

2022

AJEBA

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Aims: Study this regarding audit delays, aim to analyze the influence size companies and auditors switching to audit delay with an internal control system (ICS) as variable mediation on companies listed on the Indonesia Stock Exchange in 2020. Study Design: The design of this research study is correlational. Place and Duration of Study: Indonesian Stock Exchange (IDX) issuers in 2020. Methodology: Population is all publicly listed companies on the Indonesia Stock Exchange, totalling 786. Research data is classified as secondary data collected by documentaries, techniques the analysis use analysis regression logistic and multiple linear regression. Total sample 89 was obtained with the formula Slovin on level 10% significance, while the sample was chosen randomly. Results: Results show that size company no take effect against ICS, but auditor switching negatively affects ICS. Size company no take effect on audit delay, and auditor switching positively affects audit delay and ICS negatively against audit delays. In the study, this was also found that ICS or not could mediate influence the size company against audit delay. However, ICS can mediate the effect of auditor switching on audit delay. Conclusion: The results of this study support the theory of contingency in explaining audit delay by providing empirical proof that the internal control system can reduce audit delay and mediation the effect of auditor switching on audit delay. Become a reference or reference source for conducting similar research.

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“…Hence, it takes more time to carry out the audit process. Research results in this are in line with the opinion of Nova et al [20], Putra and Wilopo [21] and Benimahd et al [22].…”

Section: Results Of Hypothesis Testing 3 4 Andsupporting

confidence: 92%

Section: Effect Of Auditor Switching On Audit Delaymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The Role of the Internal Control System in Mediating the Influence of Company Size and Auditor Switching on Audit Delay in Companies Listed on the Indonesia Stock Exchange

Ariyanti¹,

Sulistiyo²,

Manaf³

2022

AJEBA

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“…Perseroan yang berganti auditor sering membutuhkan waktu yang relevan bagi auditor baru untuk memahami lingkungan perseroan yang diaudit. Nova & Azwardi (2019), V. A. Putra & Wilopo (2018) dan Banimahd et al (2012) dalam penelitiannya mengemukakan bahwa adanya pergantian personel pelaku audit dapat berpengaruh terhadap audit delay.…”

Section: Pendahuluanunclassified

“…Riset membuktikan bahwa dengan mengubah auditor, maka auditor pengganti memerlukan beberapa waktu untuk memahami sistem serta karakteristik usaha klien, sehingga memerlukan waktu lebih dalam pelaksanaan proses auditnya, meskipun kebutuhan waktu lebih tersebut tidak signfikan. Hasil penelitian ini tidak sejalan dengan pendapat Nova & Azwardi (2019), Putra dan Wilopo (2017) dan Banimahd et al (2012) yang mengungkapkan pengubahan auditor berpengaruh positif relevan kepada audit delay. Sutono, Heru Sulistiyo, Bagus Kusuma Ardi (2022).…”

Section: Gambar 2 Hasil Uji Heteroskedastisitasunclassified

Pengaruh ukuran atau skala perseroan, pergantian auditor dan sistem pengendalian intern terhadap audit delay pada perseroan yang tercatat di Bursa Efek Indonesia

Sutono¹,

Sulistiyo²,

Ardi³

2022

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During the COVID-19 PANDEMIC, culinary digital delivery-based services became the basis of Cloud Kitchen. In line with the growth of technology in all elements and the ease of using smartphones, several things have gone digital. This study aims to determine the effect of electronic word of mouth on purchase intention, which is influenced by brand attitude on travelokaeats' Instagram social media accounts. This research will employ quantitative causality and descriptive methodologies. Samples were taken using the convenience sampling technique so that a sample of 400 respondents could be obtained. Data collection was carried out by distributing questionnaires to people who had used or used Travelokaeats and also to Travelokaeats' Instagram followers. The analysis technique used is SEM, or structural equation modeling, and the analysis is carried out using software in the form of SmartPLS 4. Based on research discussions, it shows that Electronic Word of Mouth (E-WOM) has a positive influence on brand attitude on Travelokaets on Instagram, E-WOM has a positive influence on purchase intention on Travelokaets on Instagram, brand attitude has a positive influence on purchase intention on Travelokaets on Instagram, and E-WOM has a positive influence on purchase intention intervened by brand attitude on Travelokaets on Instagram. It is suggested that the Travelokaeats company improve the quality of its promotions on Instagram by providing discounts and promos to Travelokaeats users.

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The Way Financial Distress Affects Financial Reporting Delay

Nurquran

Ardianto

2023

J. Theor. Appl. Manage.

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Objective: Previous studies identified a significant effect of financial distress experienced by a company on the delay in submitting its audited financial report. However, no analysis to identify whether the effect is direct or indirect by decomposing the total effect calculated. This study conducted further analysis aiming to reveal the mechanism of the way financial distress affects financial reporting delay, whether the effect is entirely direct or there is a portion of indirect effect, by decomposing the total effect using the quality of financial report as a mediating factor. Design/Methods/Approach: Public companies listed at Indonesian Stock Exchange (IDXI), whichever delay in submitting audited financial reports were targeted population, the purposive sampling method was implemented to collect financial reports within the 2014-2020 period. Logistic regression, linear regression, and a technique to decompose the effect into four components under the mediation model are analysis methods. In addition, the quality of the financial report measured by the Beneish Score was used as a mediator variable. Findings: This study found that the more severe the financial distress experienced by a company, the more likely it will delay submitting its audited financial report. Although there is an indication that financial distress affects the quality of the financial report, however no significant evidence that the quality of the financial report mediates some of the effects of financial distress on financial reporting delay. In other words, the effect of financial distress is direct. Originality/Value: This study delivered new insight by including financial reporting quality as a potential mediating variable in the relationship between financial distress and financial reporting delay. The existence of mediating variable allowed us to decompose the total effect of financial distress on the financial reporting delay and identify whether financial distress's effect on financial reporting delay is direct or indirect. The identification of direct and indirect effects will reveal the mechanism of how financial distress effects affect financial reporting delay. The researchers expected to add new insight, where the use of financial reporting quality as a mediating variable was expected to reveal the mechanism of the relationship between financial distress and financial reporting delay. This study evaluates the relationship between financial distress experienced by companies, financial reporting quality, and financial reporting delay. Practical/Policy implication: The findings of this study suggest that investors have to be more careful in investment decision-making on public companies that delay submitting their audited financial reports, and regulators have to strengthen protection for investors.

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The Effects of Bankruptcy Probability, Auditor Switching and Company Size Toward Audit Delay

Abstract: The Journal of Economics and Business is an Open Access publication. It may be read, copied and distributed free of charge according to the conditions of the Creative Commons Attribution 4.0 International license.

Cited by 4 publications

References 0 publications

The Role of the Internal Control System in Mediating the Influence of Company Size and Auditor Switching on Audit Delay in Companies Listed on the Indonesia Stock Exchange

The Role of the Internal Control System in Mediating the Influence of Company Size and Auditor Switching on Audit Delay in Companies Listed on the Indonesia Stock Exchange

Pengaruh ukuran atau skala perseroan, pergantian auditor dan sistem pengendalian intern terhadap audit delay pada perseroan yang tercatat di Bursa Efek Indonesia

The Way Financial Distress Affects Financial Reporting Delay

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