Karakteristik Komite Audit Pada Audit Report Lag
Abstract
This study examines the relationship between the characteristics of the Audit Committee and Audit Report Lag. Audit committee characteristics are measured by several variables, namely the size of the audit committee, the independence of the audit committee, and the audit committee meeting. This research was carried out on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The number of samples used in this study were 44 companies obtained by purposive sampling method. Data analysis techniques were carried out using multiple linear regression analysis techniques. Based on the results of the analysis, it shows that the audit committee characteristics as measured by the size of the audit committee have a significant negative effect on audit report lag. This study also found that the independence of the audit committee had a positive influence and the audit committee meeting had no effect on audit report lag.
Keywords: Audit Committee Size; Audit Committee Independence; Audit Committee Meeting; Audit Report Lag.
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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), hal: 56-86.
Ahmed, Alim Al Ayub and Md. Shakawat Hossain. (2010). Audit Repot Lag: A Study of the Bangladeshi Listed Companies. Journal ASA University Review. 4(2).
Antle and Nalebuff. (1991). Conservatismand Auditor - Client Negotiations. Journal of Accounting Research , hal.31-54.
Asri Dwija Putri, I Gusti Ayu Made. (2012). Pengaruh Kebijakan Deviden dan Good Corporate Governance terhadap Manajemen Laba. AUDI: Jurnal Akuntansi dan Bisnis. 17(2), Hal. 156-169.
Ayu Evryani Rianti, Ni Luh Putu. (2014). Karakteristik Komite Audit dan Audit Delay. Jurnal Akuntansi Universitas Udayana, Bali. 6(3)
Azibi, J., Tondeur, H., dan Rajhi, M. T. (2008). Auditor Choice and Intitutionel Investor Characteristics After Enron Scandal in The French Context. Journal of Accounting and Economics. Hal. 48-76.
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Bapepam. (2003). Kewajiban Penyampaian Laporan Keuangan Berkala, Keputusan Ketua Bapepam No. Kep-36/PM/2003 tanggal 30 September 2003 tentang Peraturan Nomor X.K.2.
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Choi, J., K. Jeon and J. Park, (2004), The role of audit committees in decreasing earnings management: Korean evidence, International Journal of Accounting, Auditing and Performance Evaluation 1, hal. 37-60.
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DeZoort, F. Todd and Steven E. Salterio. (2001). The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members Judgment. Auditing: A Journal of Practice and Theory. 20(2), hal. 31-47.
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Gunarsa, I Gede Aditya Cahya. (2016). Pengaruh Komite Audit, Independensi Komite Audit dan Profitabilitas terhadap Audit Report Lag. Jurnal Akuntansi Universitas Udayana, Bali.
Hashim, and Rahman. (2011). Audit report lag and the Effectiveness of Audit Committee Among Malaysian Listed Companies. International Bulletin of Business Administration ISSN: 1451-243X Issue 10 (2011) © EuroJournals, Inc. 2011 http://www.eurojournals.com
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Khasharmeh, H. A., and Aljifri, K. (2010). The Timeliness of Annual Reports in Bahrain and the United Arab Emirates: An Empirical Comparative Study. The International Journal of Business and Finance Research, 4, hal. 51-71.
Kirk, D. J. (2000). Experience with the Public Oversight Board and corporate audit committees. Accounting Horizons, 14(1), 103-111
Knechel, D.M. dan Peyne J.L. (2001). Additional Evidence on Audit Repor Lag, Auditing: A Journal Practice and theory.
Kumara, Raditya Andika. (2015). Pengaruh Good Corporate Governance Terhadap Audit Report Lag (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013). Skripsi. Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Semarang.
Lianto, Novice dan Budi Hartono Kusuma. (2010). Faktor-Faktor yang Berpengaruh Terhadap Audit Report Lag. Jurnal Bisnis dan Akuntansi Universitas Tarumanegara. 12(2), hal: 97-106.
Megayanti, Putu. (2015). Pengaruh Pergantian Auditor, Ukuran Perusahaan, Laba Rugi dan Jenis Perusahaan pada Audit Report Lag (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 dan 2014). Jurnal Akuntansi Universitas Udayana, Bali.
Mulyadi. (2002). Auditing. Universitas Gajah Mada. Yogyakarta: Salemba Empat
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Noeryanto, Handy. (2015). Faktor – Faktor yang Berpengaruh terhadap Audit Report Lag pada Perusahaan Keuangan. Jurnal. STIE Trisakti, Jakarta.
Nor, Shafie, and Hussin. (2010). Corporate Governance and Audit report lag in Malaysia. Asian Accademy of Managerial Journal of Accounting and Finance, 6(2), hal.57-84.
Petronila, Thio Anastasia. (2007). “Analisis Skala Perusahaan, Opini Audit, dan Umur Perusahaan Atas Audit Delay”. Akuntabilitas, 6(2), hal.129-141.
Rahardja, Budi. (2001). Akuntansi dan Keuangan untuk Manajer Nonkeuangan. Yogyakarta: Graha Ilmu.
Sari, Revani Ratna dan Imam Ghozali. (2014). Faktor – Faktor Pengaruh Audit Report Lag (Kajian Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012). Diponegoro Journal of Accounting, 3(2), hal.1-9.
Suaryana, Agung. (2007). Pengaruh Komite Audit Terhadap Kualitas Laba. Jurnal Ilmiah akuntansi dan Bisnis Universitas Udayana. 2(1)
Sugiyono. (2016). Metode Penelitian Kuantitatif Kualitatif & RND. Alfabeta, Bandung
Sukrisno Agoes. (2012). Auditing Edisi 4. Jakarta: Salemba Empat.
Toding, Merlina. (2013). Faktor-faktor yang Memengaruhi Ketepatwaktuan Penyampaian Laporan Keuangan. Jurnal Akuntansi Udayana, Bali.
Wardhani, Armania Putri dan Surya Raharja. (2013). Analisis Pengaruh Corporate Governance Terhadap Audit Report Lag. Diponegoro Journal of Accounting. 2(3).
Wijaya, Taruna Aditya dan Surya Rahardja. (2012). Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag: Kajian Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2010. Jurnal Ekonomi Universitas Diponegoro, Semarang.
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), hal: 56-86.
Ahmed, Alim Al Ayub and Md. Shakawat Hossain. (2010). Audit Repot Lag: A Study of the Bangladeshi Listed Companies. Journal ASA University Review. 4(2).
Antle and Nalebuff. (1991). Conservatismand Auditor - Client Negotiations. Journal of Accounting Research , hal.31-54.
Asri Dwija Putri, I Gusti Ayu Made. (2012). Pengaruh Kebijakan Deviden dan Good Corporate Governance terhadap Manajemen Laba. AUDI: Jurnal Akuntansi dan Bisnis. 17(2), Hal. 156-169.
Ayu Evryani Rianti, Ni Luh Putu. (2014). Karakteristik Komite Audit dan Audit Delay. Jurnal Akuntansi Universitas Udayana, Bali. 6(3)
Azibi, J., Tondeur, H., dan Rajhi, M. T. (2008). Auditor Choice and Intitutionel Investor Characteristics After Enron Scandal in The French Context. Journal of Accounting and Economics. Hal. 48-76.
Bamber, E.L., and Schoderbek. (1993). Audit Structure and Other Determinants of Audit Report Lag: An Empirical Analysis. Journal of Practise and Theory. 12(1), Hal. 1-23.
Bapepam. (2003). Kewajiban Penyampaian Laporan Keuangan Berkala, Keputusan Ketua Bapepam No. Kep-36/PM/2003 tanggal 30 September 2003 tentang Peraturan Nomor X.K.2.
Bapepam. (2004). Pembentukkan dan Pedoman Pelaksanaan Kerja Komite Audit, Keputusan Ketua Bapepam No. Kep-29/PM/2004 tanggal 24 Desember 2004 tentang Peraturan Nomor IX.1.5.
Bonson-Ponte, E., Escobar-Rodríguez, T. and Borrero-Domínguez, C. (2008). ‘Empirical Analysis of Delay in the Signing of Audit Reports in Spain’, International Jornal of Auditing, 12, hal.129-140.
Bursa Efek Jakarta. (2000). Pemberlakuan Komite Audit, Keputusan direksi Bursa Efek Jakarta No: Ke-315/BEJ/06/2000.
Choi, J., K. Jeon and J. Park, (2004), The role of audit committees in decreasing earnings management: Korean evidence, International Journal of Accounting, Auditing and Performance Evaluation 1, hal. 37-60.
Dewiyani Swami, Ni Putu. (2013). Pengaruh Karakteristik Corporate Governace terhadap Audit Report Lag. Jurnal. Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali.
DeZoort, F. Todd and Steven E. Salterio. (2001). The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members Judgment. Auditing: A Journal of Practice and Theory. 20(2), hal. 31-47.
Djakman dan Chaerul, D. (2003). Manajemen Laba dan Pengaruh Kebijakan Multi Papan Bursa Efek Jakarta. Simposium Nasional Akuntansi VI, Surabaya 16-17 Oktober
Dyer, J.C. and Athur Mc. Hugh. (1975). The Timeliness of The Australian Annual Report. Journal of Accounting Research. Hal. 204-219.
Gunarsa, I Gede Aditya Cahya. (2016). Pengaruh Komite Audit, Independensi Komite Audit dan Profitabilitas terhadap Audit Report Lag. Jurnal Akuntansi Universitas Udayana, Bali.
Hashim, and Rahman. (2011). Audit report lag and the Effectiveness of Audit Committee Among Malaysian Listed Companies. International Bulletin of Business Administration ISSN: 1451-243X Issue 10 (2011) © EuroJournals, Inc. 2011 http://www.eurojournals.com
Haryani, Jumratul. (2014). Pengaruh Ukuran Perusahaan, Komite Audit, Penerapan International Financial Reporting Standards dan Kepemilikan Publik pada Audit Delay. Jurnal Akuntansi Universitas Udayana, Bali.
Ikatan Akuntansi Indonesia (IAI). (2012). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
Indriyani, Rosmawati Endang. (2012). Faktor-faktor yang mempengaruhi Audit Report Lag Perusahaan Manufaktur di Indonesia dan Malaysia. Jurnal Universitas STIE Perbanas, Surabaya.
Jensen, Michael C. dan Meckling William H. (1976). Theory of The Firm : Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics October, 3(4) hal. 305-360.
Khasharmeh, H. A., and Aljifri, K. (2010). The Timeliness of Annual Reports in Bahrain and the United Arab Emirates: An Empirical Comparative Study. The International Journal of Business and Finance Research, 4, hal. 51-71.
Kirk, D. J. (2000). Experience with the Public Oversight Board and corporate audit committees. Accounting Horizons, 14(1), 103-111
Knechel, D.M. dan Peyne J.L. (2001). Additional Evidence on Audit Repor Lag, Auditing: A Journal Practice and theory.
Kumara, Raditya Andika. (2015). Pengaruh Good Corporate Governance Terhadap Audit Report Lag (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013). Skripsi. Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Semarang.
Lianto, Novice dan Budi Hartono Kusuma. (2010). Faktor-Faktor yang Berpengaruh Terhadap Audit Report Lag. Jurnal Bisnis dan Akuntansi Universitas Tarumanegara. 12(2), hal: 97-106.
Megayanti, Putu. (2015). Pengaruh Pergantian Auditor, Ukuran Perusahaan, Laba Rugi dan Jenis Perusahaan pada Audit Report Lag (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 dan 2014). Jurnal Akuntansi Universitas Udayana, Bali.
Mulyadi. (2002). Auditing. Universitas Gajah Mada. Yogyakarta: Salemba Empat
Naimi, Mohammad., Rohami Shafie. and Wan Nordin Wan-Hussin. (2010). Corporate Governance and Audit Report Lag in Malaysia, Asian Academy of management journal of Accounting and Finance, Vol 6, 57-84.
Noeryanto, Handy. (2015). Faktor – Faktor yang Berpengaruh terhadap Audit Report Lag pada Perusahaan Keuangan. Jurnal. STIE Trisakti, Jakarta.
Nor, Shafie, and Hussin. (2010). Corporate Governance and Audit report lag in Malaysia. Asian Accademy of Managerial Journal of Accounting and Finance, 6(2), hal.57-84.
Petronila, Thio Anastasia. (2007). “Analisis Skala Perusahaan, Opini Audit, dan Umur Perusahaan Atas Audit Delay”. Akuntabilitas, 6(2), hal.129-141.
Rahardja, Budi. (2001). Akuntansi dan Keuangan untuk Manajer Nonkeuangan. Yogyakarta: Graha Ilmu.
Sari, Revani Ratna dan Imam Ghozali. (2014). Faktor – Faktor Pengaruh Audit Report Lag (Kajian Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012). Diponegoro Journal of Accounting, 3(2), hal.1-9.
Suaryana, Agung. (2007). Pengaruh Komite Audit Terhadap Kualitas Laba. Jurnal Ilmiah akuntansi dan Bisnis Universitas Udayana. 2(1)
Sugiyono. (2016). Metode Penelitian Kuantitatif Kualitatif & RND. Alfabeta, Bandung
Sukrisno Agoes. (2012). Auditing Edisi 4. Jakarta: Salemba Empat.
Toding, Merlina. (2013). Faktor-faktor yang Memengaruhi Ketepatwaktuan Penyampaian Laporan Keuangan. Jurnal Akuntansi Udayana, Bali.
Wardhani, Armania Putri dan Surya Raharja. (2013). Analisis Pengaruh Corporate Governance Terhadap Audit Report Lag. Diponegoro Journal of Accounting. 2(3).
Wijaya, Taruna Aditya dan Surya Rahardja. (2012). Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag: Kajian Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2010. Jurnal Ekonomi Universitas Diponegoro, Semarang.
Published
2021-01-26
How to Cite
PRADNYADARI PEMAYUN, Cokorda Istri Mas; PUTRA ASTIKA, Ida Bagus.
Karakteristik Komite Audit Pada Audit Report Lag.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 1, p. 152-167, jan. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/43591>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i01.p12.
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