PENGARUH DEBT TO ASSET , RETURN ON ASSET , UKURAN KOMITE AUDIT, UKURAN KAP DAN UKURAN PERUSAHAAN TERHADAP WAKTU PELAPORAN AUDIT PERTAMBANGAN 2019 - 2021
DOI:
https://doi.org/10.33395/owner.v7i3.1516Keywords:
Audit Reporting Time, Debt To Assets, Return On Assets, Audit Committee Size, KAP Size, Company SizeAbstract
This study aims to examine the effect of Debt To Assets, Return On Assets, Audit Committee Size, KAP Size, and Company Size on Audit Reporting Time. The type of research used in this research is quantitative research. Determination of the sample used in this study using a purposive sampling method based on certain criteria. The samples taken as the object of this study totaled 19 mining companies listed on the Indonesia Stock Exchange (IDX) with an observation period of three (3) years, namely 2019-2021. The data analysis method used in this study uses a multiple linear regression analysis model using the SPSS 24 application. The results of this study indicate that the variables Return On Assets, Audit Committee Size, KAP Size have a significant effect on Audit Reporting Time. Meanwhile, the Debt To Asset and Company Size variables have no significant effect on Audit Reporting Time. Based on the research that has been done, the advice that can be given to future researchers is to expand the factors that influence reporting time such as using Cashflow or changing the type of research to qualitative by interviewing auditors or company management.
Downloads
Plum-X Analityc
References
Abdillah, M. R., Mardijuwono, A. W., & Habiburrochman, H. (2019). The effect of company characteristics and auditor characteristics to audit report lag. Asian Journal of Accounting Research, 4(1), 129–144. https://doi.org/10.1108/ajar-05-2019-0042
Akhir, D.J. (2018). 40 Emiten 'Malas' Serahkan Laporan Keuangan Semester I-2018, Ini Daftarnya. Okezone.com . Retrieved from https://economy.okezone.com/read/2018/09/12/278/1949219/40-emiten-malas-serahkan-laporan-keuangan-semester-i-2018-ini-daftarnya. Diakses 12 November 2022.
Andy, A. (2019). Pengaruh Ukuran Perusahan, Komite Audit, dan Spesialisasi Auditor terhadap Audit Report Lag. FIN-ACC (Finance Accounting), 4(6)
Ebaid, I.E.-S. (2022), "Nexus between corporate characteristics and financial reporting timelines: evidence from the Saudi Stock Exchange", Journal of Money and Business, https://doi.org/10.1108/JMB-08-2021-0033
Eissa, A. M. & Hashad, T. M., (2021). The Effect of Managerial Ability on Financial Reporting Timeliness: Egypt Evidence. Journal of Accounting Finance and AuditingStudies(JAFAS), 7(3). https://doi.org/10.32602/jafas.2021.020
Escaloni, S., & Mareque, M. (2021). Audit Report Lag. Differential Analysis between Spanish SMEs and Non-SMEs. Sustainability, 13(22), 12830
Idawati, W. (2021). Analisis Atribute Auditor dan Audit Report Lag. EQUITY, 24(2), 193-210.
Kurniawati, K. (2017). PERUBAHAN OPINI AUDIT DAN LABA TAKTERDUGA TERHADAP WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BASIC INDUSTRY & CHEMICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014). Jurnal Akuntansi Bisnis, 9(1).
Lirungan, D., & Harindahyani, S. (2018). The Effect of Corporate Governanceon Audit Report Timeliness in Indonesia. Jurnal Akuntansi Bisnis, 16(1), 80-94
Melani, A. (2022). 91 Emiten Dapat Peringatan Tertulis I Imbas Telat Rilis Laporan Keuangan 2021. Liputan6.com . Retrieved from https://www.liputan6.com/saham/read/4961218/91-emiten-dapat-peringatan-tertulis-i-imbas-telat-rilis-laporan-keuangan-2021 Diakses 15 November 2022
Pangestu, J. C. (2023). PERAN KEBIJAKAN HUTANG PEMODERASI PADA PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN SAAT PANDEMIK COVID 19 DI INDONESIA. Jurnal Penelitian Akuntansi (JPA), 3(2), 189-202
Pangestu, J. C., & Hoesada, J. (2018). Pengaruh Ukuran Perusahaan, Rasio Hutang pada Total Aset, Rasio Kelancaran Keuangan, Tingkat Pulangan Aset, Dan Perubahan Laba Per Saham terhadap Waktu Pelaporan Audit Pada Seluruh Sektor Pertambangan Di Bursa Efek Indonesia Periode Tahun 2012–2016. Jurnal Muara Ilmu Ekonomi dan Bisnis, 2(2), 492-498
Pangestu, J. C., & Pangestu, D. G. (2022). Faktor yang Mempengaruhi Audit Report Lag Perusahaan Industri Konsumsi sebelum Wabah Covid 2019. REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer, 6(3), 508-515. Pardiastuti, P., Samrotun, Y., & Fajri, R. (2020). Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2016-2018. Owner : Riset Dan Jurnal Akuntansi, 4(2), 337-345. doi:10.33395/owner.v4i2.210
Saragih, H. E., & Laksito, H. (2021). PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Perdagangan, Jasa, dan Investasi yang Terdaftar di BEI Tahun 2017-2019). Diponegoro Journal of Accounting, 10(4).
Srbinoska, D. S., & Srbinoski, I. (2021). A study on audit report timeliness: The Macedonian Stock Exchange. International Journal of Management and Economics, 57(3), 234-254.
Susandya, A. A. P. G. B. A. . and Ni Nyoman Ayu Suryandari (2022) “Analysis of Factors Affecting Audit Report Lag of Financial Sector Companies Listed on the Indonesia Stock Exchangeâ€Â, Jurnal Mantik, 6(2), pp. 2098-2102. doi: 10.35335/mantik.v6i2.2761.
Tjokro, S., & Debora, D. (2021). FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BEI. E-Jurnal Akuntansi TSM, 1(3), 265-274. Retrieved from http://jurnaltsm.id/index.php/EJATSM/article/view/1211
Umah (2020). Sektor Tambang Babak Belur Dihantam Pandemi, Ini Buktinya. CNBCIndonesia.com. https://www.cnbcindonesia.com/news/20201111080022-4-200907/sektor-tambang-babak-belur-dihantam-pandemi-ini-buktinya Diakses 15 November 2022
Wareza, M. (2021). Bandel! 88 Emiten Belum Setor Lapkeu 2020, Ini Daftarnya. CncbIndonesia.com Retrieved from https://www.cnbcindonesia.com/market/20210611130445-17-252378/bandel-88-emiten-belum-setor-lapkeu-2020-ini-daftarnya. Diakses 12 November 2022
Widyastuti, T., & Zulaikha, Z. (2022). PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY (Kajian pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). Diponegoro Journal of Accounting, 11(2).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Laurenza Jenita Tjahyadi, Juan Carlos Pangestu
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
