Voluntary Disclosure Pada Perusahaan BUMN di Indonesia

Margamiharja, Yogaswara; Triyanto, Dedik Nur

doi:10.30871/jaemb.v9i1.2982

Cited by 1 publication

(1 citation statement)

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“…Investors interpret the audited annual report as a signal that can reflect the company's condition (Fitrianingsih and Triyanto, 2020). According to Margamiharja and Triyanto (2021), the annual report needs to be submitted transparently to the public to provide signals that can minimize information asymmetry between management and stakeholders and illustrate opportunities for the company in the future. Afriliana and Ariani (2020) explained, the signal can cause two kinds of reactions from investors, namely reactions to good news signal and reactions to bad news signal.…”

Section: Introductionmentioning

confidence: 99%

Factors on Determining Audit Delay: Evidence from Indonesia

Susilahwati,

Triyanto

2022

Proceedings of the International Conference on Industrial Engineering and Operations Management

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Public companies listed in Indonesia Stock Exchange must to issue their audited annual report to the public in a timely manner. Although the regulation regarding the limits for the issuance of audited annual report have been firmly established, there are still companies which experience delay in issuing their audited annual report. This delay is known as audit delay which calculated from the end of a company's financial year until the audited annual report publication date. The aim of this study is to analyze the influence of audit committee financial expertise, audit committee gender, institutional ownership, and audit effort on audit delay in LQ45 index companies for 2016-2020 period. The research method in this study is quantitative method with data collection techniques are performed through documentation and literature study. The sample selected through non probability sampling technique with purposive sampling method which produces 118 samples. The data analysis methods in this study are descriptive statistics, classical assumptions tests, and panel data regression analysis performed by EViews 12. According to the data analysis, all of the independent variables simultaneously influence the audit delay. Partially, institutional ownership has a positive influence on audit delay. Meanwhile, the audit committee financial expertise, audit committee gender, and audit effort has no influence on audit delay. This study can be an additional source for investors in knowing the condition of a company by considering the number of its institutional ownership. Companies are expected to consider and more selective of institutional investors who have opportunistic tendencies.

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Section: Introductionmentioning

confidence: 99%