Komite Audit, Ukuran Perusahaan, Rasio Keuangan, dan Audit Lag
Abstract
The timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies looking at the factors that influence ARL have shown conflicting results so this research is urgent to confirm the results of previous research. This research aims to analyze the influence of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX throughout the 2020-2022 period. The data used is secondary data through the results of annual financial reports. The sample was selected using a purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression using the SPSS version 25 program. The results of hypothesis testing show that liquidity and leverage have an impact on ARL. Meanwhile, the audit committee and company size have no impact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this research suggest that the OJK should review the deadline for presenting financial reports regarding monitoring of companies registered on the IDX and protection of investors in the Indonesian capital market.
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References
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Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research, 10(1), 56–86. https://doi.org/10.1108/09675420910963397
Agustina, S. D., & Jaeni. (2022). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag. Owner: Riset & Jurnal Akuntansi, 6(1), 648–657. https://doi.org/10.33395/owner.v6i1.623
Aminah, Suhardjanto, D., Rahmawati, R., & Winarna, J. (2022). Impact of Financial Performance and CSR Disclosures on Consumer Goods Industry Companies. Proceedings of the International Colloquium on Business and Economics, 1, 37–44. https://doi.org/10.2991/978-94-6463-066-4_5
Annisa, M. L., & Hamzah, R. S. (2021). Influence of Debt to Equity Ratio, Return on Asset Ratio, and Firm Size on Audit Delay. Sriwijaya International Journal of Dynamic Economics and Business, 4(4), 315–324. https://doi.org/10.29259/sijdeb.v4i4.315-324
Aprilianty, A. A., & Damayanti, S. (2023). The Influence of The Audit Committee, The Reputation of The Public Accounting Office, Financial Distress, And Company Size on Audit Delay (Case Study of Hotel and Tourism Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2014-2021). Journal of Accountancy Inaba, 02(01), 18–29.
Arifuddin, Hanafi, K., & Usman, A. (2017). Company Size, Profitability, and Auditor Opinion Influence to Audit Report Lag on Registered Manufacturing Company in Indonesia Stock Exchange. International Journal of Applied Business and Economic Research, 15(19), 353–367.
Artaningrum, R. G., Budiartha, I. K., & Wirakusuma, M. G. (2017). Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan dan Pergantian Manajemen pada Audit Report Lag Perusahaan Perbankan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(3), 1079–1108.
A’yunin, Q., Ketut Agung Ulupui, I. G., & Nindito, M. (2019). The Effect of the Size of Public Accounting Firm, Leverage, and Corporate Governance on the Integrity of Financial Statement: A Study on Companies Listed on Indonesian Stock Exchange. KnE Social Sciences, 3(11), 820. https://doi.org/10.18502/kss.v3i11.4053
Charviena, & Tjhoa, E. (2016). Pengaruh Ukuran Perusahaan, Laba Rugi Operasi, Solvabilitas, Umur Perusahaan, Klasifikasi Industri, Dan Ukuran Kap Terhadap Audit Delay. Ultima Accounting, 8(2), 66–88. https://doi.org/10.31937/akuntansi.v8i2.582
Dura, J. (2017). Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Report Lag Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 11(1), 64–70. https://doi.org/10.32812/jibeka.v11i1.34
Dzikrullah, A. D., Harymawan, I., & Ratri, M. C. (2020). Internal audit functions and audit outcomes: Evidence from Indonesia. Cogent Business & Management, 7. https://doi.org/10.1080/23311975.2020.1750331
Edtiyarsih, D. D. (2023). Determinants of Audit Delay in Indonesia. Jurnal Ekonomi Akuntansi, 8(April), 88–97.
Fitriana, D. E., & Bahri, S. (2022). Pengaruh Rasio Keuangan, Ukuran Entitas, dan Ukuran KAP Terhadap Audit Report Lag. Owner: Riset & Jurnal Akuntansi, 6(1), 964–976. https://doi.org/10.33395/owner.v6i1.704
Frischanita, Y. (2018). A Comparative Study of the Effect of Institutional Owner- ship, Audit Committee, and Gender on Audit Report Lag in Indonesia, Malaysia, and Singapore. The Indonesian Accounting Review, 8(2), 131–143. https://doi.org/10.14414/tiar.v8i2.1658
Gaol, R. L., & Sitohang, M. (2020). Pengaruh Pergantian Auditor, Ukuran Kantor Akuntan Publik, Solvabilitas Dan Umur Perusahaan Terhadap Audit Report Lag. Jurnal Riset Akuntansi & Keuangan, 6(2), 207–228. https://doi.org/10.54367/jrak.v6i2.1058
Gunarsa, I. G. A. C., & Putri, A. D. (2017). Pengaruh Komite Audit, Independensi Komite Audit, Dan Profitabilitas Terhadap Audit Report Lag Di Perusahaan Manufaktur. E-Jurnal Akuntansi, 20(2), 1672–1703.
Habib, A., Bhuiyan, Md. B. U., Huang, H. J., & Miah, M. S. (2019). Determinants of audit report lag: A meta-analysis. International Journal of Auditing, 23(1), 1–25. https://doi.org/10.1111/ijau.12136
Hassan, Y. M. (2016). Determinants of audit report lag: Evidence from Palestine. Journal of Accounting in Emerging Economies, 6(1), 13–32. https://doi.org/10.1108/JAEE-05-2013-0024
Idawati, W., Prabowo, H. S., & Rachmadi, D. I. (2023a). The Effect of Profitability, Solvency, and Liquidity on Audit Report Lag in the Period before and During the Covid 19 Pandemic. International Journal of Social Science and Education Research Studies, 03(05), 878–887. https://doi.org/10.55677/ijssers/v03i5y2023-17
Idawati, W., Prabowo, H. S., & Rachmadi, D. I. (2023b). The Effect of Profitability, Solvency, and Liquidity on Audit Report Lag in the Period before and During the Covid 19 Pandemic. International Journal of Social Science and Education Research Studies, 3(5), 878–887. https://doi.org/10.55677/ijssers/v03i5y2023-17
Jayati, R. D., Machmuddah, Z., & Utomo, St. D. (2020). Audit Report Lag: Faktor yang Mempengaruhi. Jurnal Akuntansi Dan Auditing, 17(1), 115–130.
Junri, J. E. S., Marbun, W. W., & Yunisa, R. (2021). Pengaruh Pergantian Auditor, Ukuran Perusahaan, Laba Rugi dan Solvabilitas terhadap Audit Report Lag (Sektor Industri Dasar Kimia, Barang Konsumsi dan Aneka Industri). Jurnal Ekonomi Bisnis Manajemen Prima. https://doi.org/10.34012/jebim.v3i1.1803
Khoufi, N., & Khoufi, W. (2018). An empirical examination of the determinants of audit report delay in France. Managerial Auditing Journal, 33(8–9). https://doi.org/10.1108/MAJ-02-2017-1518
Krisyadi, R., & Noviyanti, N. (2022). Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Laporan Audit. Owner: Riset & Jurnal Akuntansi, 6(1), 147–159. https://doi.org/10.33395/owner.v6i1.541
Kurniawan, M. S., & Haninun. (2023). Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan. Jurnal Akuntasi Dan Keuangan Kontemporer, 6, 18–27.
Lestari, S. Y., & Nuryatno, M. (2018). Factors Affecting the Audit Delay and Its Impact on Abnormal Return in Indonesia Stock Exchange. International Journal of Economics and Finance, 10(2), 48. https://doi.org/10.5539/ijef.v10n2p48
Listiana, L., & Susilo, T. P. (2012). Faktor-Faktor yang Memengaruhi Reporting Lag Perusahaan. Media Riset Akuntansi, 2(1). http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/47
Mariani, K., & Latrini, M. Y. (2016). Komite Audit Sebagai Pemoderasi Pengaruh Reputasi Auditor Dan Tenure Audit Terhadap Audit Report Lag. E-Jurnal Akuntansi Universitas Udayana, 16(3), 2122–2148.
Megarani, A., Woro, A. H., & Suprayitno, A. (2022). Pengaruh Komite Audit, Independensi Komite Audit, Audit Tenure dan Profitabilitas terhadap Audit Report Lag. Jurnal Akuntansi Dan Perpajakan, 8(2), 150–163.
Meirawati, E., Relasari, Budiman, A. I., & Efriandy, I. (2022). Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Leverage Dan Opini Auditor Terhadap Audit Report Lag. Journal Management, Business, and Accounting, 21(3), 377–394. https://doi.org/10.33557/mbia.v21i3.2131
Mutiara, Y. T., Zakaria, A., & Anggraini, R. (2018). The Influence of Company Size, Company Profit, Solvency and Cpa Firm Size on Audit Report Lag. Journal of Economics, Finance and Accounting, 5(1), 1–10. https://doi.org/10.17261/pressacademia.2018.779
Putri, A. P., Utomo, R., Yovenia, Y., & Novika, A. C. (2021). Ukuran Perusahaan, Komite Audit, Opini Audit, Ukuran KAP dan Audit Delay di Perusahaan Transportasi. E-Jurnal Akuntansi, 31(6), 1401–1412. https://doi.org/10.24843/eja.2021.v31.i06.p04
Sarwono, J. (2018). Metode Penelitian Kuantitatif dan Kualiatif. Suluh Media.
Shofiyah, L., & Suryani, A. (2020). Audit Report Lag and Its Determinants. KnE Social Sciences, 202221–202221. https://doi.org/10.18502/kss.v4i7.6853
Sudjono, A. C., & Setiawan, A. (2022a). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Likuiditas, dan Leverage terhadap Audit Report Lag (Studi pada Perusahaan Consumer Goods Terdaftar di BEI Tahun 2019-2020). Owner: Riset & Jurnal Akuntansi, 6(3), 2304–2314. https://doi.org/10.33395/owner.v6i3.911
Sudjono, A. C., & Setiawan, A. (2022b). Profitabilitas, leverage, inventory intensity ratio dan praktik penghindaran pajak. Owner: Riset & Jurnal Akuntansi, 6(3), 2602–2612. https://doi.org/10.33395/owner.v6i3.911
Sultana, N., Singh, H., & Van der Zahn, J.-L. W. M. (2014). Audit Committee Characteristics and Audit Report Lag. International Journal of Auditing, 19(2). https://doi.org/10.1111/ijau.12033
Suryanto, T. (2016). Audit delay and its implication for fraudulent financial reporting: A study of companies listed in the Indonesian Stock Exchange. European Research Studies Journal, 19(1), 18–31. https://doi.org/10.35808/ersj/503
Susandya, A. A. P. G. B. A., & Suryandari, N. N. A. (2021). Dinamika Karakteristik Komite Audit Pada Audit Report Lag. Media Riset Akuntansi, Auditing & Informasi, 21(2), 175–190. https://doi.org/10.25105/mraai.v21i2.9048
Syofyan, E., Septiari, D., Dwita, S., & Rahmi, M. (2021). The characteristics of the audit committee affecting timeliness of the audit report in Indonesia. Cogent Business & Management, 8(1), 1935183. https://doi.org/10.1080/23311975.2021.1935183
Theng, C. F., & Wi, P. (2022). The Impact of Liquidity, Solvency, Business Size, and Business Age on Audit Report Lag. eCO-Buss, 20(1), 105–123.
Tomasila, B. C., & Pangaribuan, H. (2023). The Influence of Audit Opinion, Auditor Switching, and Number of Audit Committees on Audit Report Lag. Ilomata International Journal of Tax & Accounting, 4(4), 730–741. https://doi.org/10.52728/ijtc.v4i4.908
Tumanggor, R. A., & Lubis, M. S. (2022). Pengaruh Likuiditas, Profitabilitas, Solvabilitas dan Ukuran perusahaan terhadap audit delay tahun 2017-2019. Owner: Riset & Jurnal Akuntansi, 6(2), 1208–1220. https://doi.org/10.33395/owner.v6i2.736
Tyler, T. R. (1990). Why people obey the law (pp. vii, 273). Yale University Press.
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Published
2024-02-15
How to Cite
VINELLA, Christina et al.
Komite Audit, Ukuran Perusahaan, Rasio Keuangan, dan Audit Lag.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 2, feb. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/112458>. Date accessed: 09 may 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i02.p16.
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