Kepemilikan Keluarga, Tata Kelola Perusahaan, dan Audit Report Lag
Abstract
The governance of family companies is still a concern for investors and other stakeholders. This study examines the effect of family ownership and corporate governance on audit report lag (ARL). The research sample is a non-financial company with a dominant family ownership and listed on the Indonesia Stock Exchange for the 2017-2019 period. Using the usual least squares analysis method and multiple regression techniques, the results showed that family ownership and the number of commissioners were able to encourage auditors to complete audit reports faster. Meanwhile, the presence of independent commissioners and audit committees does not significantly affect ARL. Additional analysis enriches the research findings that there are unique characteristics in terms of monitoring and expropriation effects of family ownership on ARL that up to a certain level of ownership, family members carry out the supervisory function well and can issue audited financial reports more quickly.
Keywords: Family Ownership; Board of Commissioners; Independent Commissioner; Audit Committee; Audit Report Lag.
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References
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Alfraih, M. M. (2016). Corporate governance mechanisms and audit delay in a joint audit regulation. Journal of Financial Regulation and Compliance, 24(3), 292–316. https://doi.org/10.1108/JFRC-09-2015-0054.
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Anderson, R. C., & Reeb, D. M. (2003). Public family ownership and firm performance: Evidence from S&P 500. Journal of Finance, 58(3), 1301–1328.
Apadore, K., & Noor, M. M. (2013). Determinants of audit report lag and corporate governance in Malaysia. International Journal of Business and Management, 8(15), 151–163. https://doi.org/10.5539/ijbm.v8n15p151.
Apadore, K., & Yusof, M. ’Ate. bin M. (2020). Board characteristics and audit report lag. Internatinal Journal of Mangement, 11(10), 1846–1860. https://doi.org/10.34218/IJM.11.10.2020.172.
Arosa, B. T., Iturralde, & Maseda, A. (2010). Ownership structure and firm performance in non-listed firms: Evidence from Spain. Jurnal of Family Business Strategy, 1, 88–96.
Astami, E. W., Rusmin, R., Hartadi, B., & Evans, J. (2017). The role of audit quality and culture influence on earnings management in companies with excessive free cash flow. International Journal of Accounting & Information Management, 25(1), 21–42. https://doi.org/10.1108/IJAIM-05-2016-0059.
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Azubike, J. U. B., & Aggreh, M. (2014). Corporate governance and audit delay in Nigerian quoted companies. European Journal of Accounting Auditing and Finance Research, 2(10), 22–33.
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 71(4), 443–465.
Bliss, M. A. (2011). Does CEO duality constrain board independence? Some evidence from audit pricing. Accounting and Finance, 51(2), 361–380. https://doi.org/10.1111/j.1467-629X.2010.00360.x.
Butarbutar, R. S. K., & Hadipratjitno, P. B. (2017). Analisis faktor-faktor yang mempengaruhi terhadap audit report lag (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2015).
Diponegoro Journal of Accounting, 6(3), 1–12.
Carcello, J. V., Hermanson, D. R., Neal, T. L., & Riley, JR, R. A. (2002). Board characteristics and audit fees. Contemporary Accounting Research, 19(3), 365–384. https://doi.org/10.1506/CHWK-GMQ0-MLKE-K03V.
Chan, K. H., Luo, V. W., & Mo, P. L. L. (2016). Determinants and implications of long audit reporting lags: evidence from China. Accounting and Business Research, 46(2), 145–166. https://doi.org/10.1080/00014788.2015.1039475.
Chau, G., & Gray, S. J. (2010). Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 19(2), 93–109. https://doi.org/10.1016/j.intaccaudtax.2010.07.002.
Claessens, S., Djankov, S., & Lang, L. H. P. (2000). The separation of ownership and control in East Asian corporations. Journal of Financial Economics, 58, 81–112. https://doi.org/10.1016/S0304-405X(00)00067-2.
CNN Indonesia. (2014). No Title. https://www.cnnindonesia.com/ekonomi/20141202100356-92-15176/pwc-95-persen-perusahaan-indonesia-adalah-bisnis-keluarga.
Cooper, D. ., & Schindler, P. (2003). Business Research Method (ke-8). Boston: McGraw Hill Irwin.
Dufrisella, A. A., & Utami, E. S. (2020). Pengaruh good corporate governance terhadap ketepatan waktu penyampaian laporan keuangan (Studi kasus pada perusahaan manufaktur di BEI). Jurnal Riset Akuntansi Mercu Buana, 6(1), 50–64. https://doi.org/10.26486/jramb.v6i1.1195.
Faccio, M., & Lang, L. H. (1984). The ultimate ownership of Western European corporations. Journal of Financial Economics, 65(3), 365–395.
Faishal, M., & Hadiprajitno, P. B. (2015). Pengaruh mekanisme good corporate governance terhadap audit report lag. Diponegoro Journal of Accounting, 4(4), 1–11.
Fan, J. P. H., & Wong, T. J. (2002). Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics, 33, 401–425.
Firmansyah, R., & Amanah, L. (2020). Pengaruh profitabilitas, good corporate governance, leverage, dan firm size terhadap audit report lag. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 9(3), 1–20. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2843
Ghosh, A. Al, & Tang, C. Y. (2015). Assessing financial reporting quality of family firms: The auditors’ perspective. Journal of Accounting and Economics, 60(1), 1–48. https://doi.org/10.1016/j.jacceco.2015.03.002.
Habib, A., & Bhuiyan, M. B. U. (2011). Audit firm industry specialization and the audit report lag. Journal of International Accounting, Auditing and Taxation, 20(1), 32–44. https://doi.org/10.1016/j.intaccaudtax.2010.12.004.
Habib, A., Bhuiyan, M. B. U., Huang, H. J., & Miah, M. S. (2018). Determinants of audit report lag: A meta-analysis. International Journal of Auditing, 23(1), 20–44. https://doi.org/10.1111/ijau.12136.
Hapsari, M. W., & Laksito, H. (2019). Pengaruh reputasi auditor dan spesialisasi industri auditor terhadap audit report lag (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2016 dan 2017). Diponegoro Journal of Accounting, 8(2), 1–14.
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.
Huther, J. (1997). An empirical test of the effect of boardsize on firm efficiency. Economics Letters, 54, 259–264.
Ilaboya, O. J., & Christian, I. (2014). Corporate governance and audit report lag in Nigeria. Asian Academy of Management Journal of Accounting and Finance, 4(13), 172–180.
Jaggi, B., & Tsui, J. (1999). Determinants of audit report lag: Further evidence from Hong Kong. Accounting and Business Research, 30(1), 17–28. https://doi.org/10.1080/00014788.1999.9728921.
Jao, R., & Crismayani, F. P. (2018). Pengaruh mekanisme corporate governance terhadap audit delay. Prosiding Seminar Hasil Penelitian (SNP2M), 87–92. www.idx.co.id.
Jensen, M. C. (1993). The modern industrial revolution, exit and the failure of internal control systems. Journal of Finance, 48, 831–880.
Jensen, Michael C, & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1177/0018726718812602.
Jensen, Michael C, & Warner, J. B. (1988). The distribution of power among corporate managers, shareholders, and directors. Journal of Financial Economics, 20, 3–24. https://doi.org/10.1016/0304-405X(88)90038-4.
Joened, J. A., & Damayanthi, I. G. A. E. (2016). Pengaruh karakteristik dewan komisaris, opini auditor, profitabilitas, dan reputasi auditor pada timeliness of financial reporting. E-Jurnal Akuntansi Universitas Udayana, 14(1), 423–450.
Kaaroud, M. A., Ariffin, M. N., & Ahmad, M. (2020). The extent of audit report lag and governance mechanisms: Evidence from Islamic banking institutions in Malaysia. Journal of Islamic Accounting and Business Research, 11(1), 70–89. https://doi.org/10.1108/JIABR-05-2017-0069.
Kuslihaniati, D. F., & Hermanto, S. B. (2016). Pengaruh praktik corporate governance dan karakteristik perusahaan terhadap audit report lag. Jurnal Ilmu Dan Riset Akuntansi, 5(2), 1–22.
La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (1999). Corporate ownership around the world. The Journal of Finance, 54(2), 471–517.
Linck, J. S., Netter, J. M., & Yang, T. (2008). The determinants of boards structure. Journal of Financial Ecomomics, 87, 308–328.
Lipton, M., & Lorch, J. (1992). A modest proposal for improved corporate governance. The Business Lawyer, 48, 59–77.
Lourenço, I. C., Branco, M. C., & Curto, J. D. (2018). Timely reporting and family ownership: the Portuguese case. Meditari Accountancy Research, 26(1), 170–192. https://doi.org/10.1108/MEDAR-05-2016-0058.
Lukviarman. (2016). Corporate Governance. PT Era Adictra Intermedia.
Lumpkin, G. T., & Brigham, K. H. (2011). Long-term orientation and intertemporal choice in family firms. Entrepreneurship: Theory and Practice, 35(6), 1149–1169. https://doi.org/10.1111/j.1540-6520.2011.00495.x.
Mak, Y. T., & Li, Y. (2001). Determinants of corporate governance. Journal of Corporate Finance, 7(3), 236–256.
Naimi, M. N. M., Shafie, R., & Wan-Hussin, W. N. (2010). Corporate governance and audit report lag in Malaysia. Asian Academy of Management Journal of Accounting and Finance, 6(2), 57–84.
Ni’mah, D. L., & Triani, N. N. A. (2021). Pengaruh variabel profitabilitas , size , inherent risk , pertumbuhan perusahaan dan audit changes terhadap audit report lag. Jurnal Akuntansi Unesa, 9(2), 1–13.
Peraturan Otoritas Jasa Keuangan Nomor 33/PJOK.33/2014 Tentang direksi dan dewan komisaris emiten atau perusahaan publik.
Peraturan Otoritas Jasa Keuangan Nomor 55/POJK.04/2015 tentang pembentukan dan pedoman pelaksanaan kerja komite audit.
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Published
2021-11-28
How to Cite
ALVIANTI, Umi et al.
Kepemilikan Keluarga, Tata Kelola Perusahaan, dan Audit Report Lag.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 11, p. 2718-2735, nov. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/75634>. Date accessed: 20 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i11.p04.
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