Reputasi Kantor Akuntan Publik, Prediksi Kebangkrutan, Profitabilitas dan Audit Delay
Abstract
The lengthy audit process will affect the timeliness in the publication of financial statements to the public. The delay in publication will reduce the benefits of the company's financial statements, so knowledge is needed about the factors that affect audit delay. The purpose of this study was to determine the effect of public accounting firm reputation, bankruptcy prediction, and profitability on audit delay. This research was conducted in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research sample was selected using a purposive sampling method as many as 40 companies were studied over a 3 years period using annual financial statements. Data collection methods and data analysis techniques used are non-participant observation methods and multiple linear regression analysis. The results of this study indicate that the reputation of a public accounting firm has a negative effect on audit delay, bankruptcy prediction has a negative effect on audit delay, and profitability has a negative effect on audit delay.
Keywords: Public Accounting Offices; Bankruptcy Prediction; Profitability; Audit Delay.
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References
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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.
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Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Gunarsa, I. G. A. C., & Putri, A. D. (2017). Pengaruh Komite Audit, Independensikomite Audit, dan Profitabilitas Terhadap Audit Report Lag di Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1672–1703.
Hapsari, A. N., Putri, N. K., & Arofah, T. (2016). The Influence of Profitability , Solvency , And Auditor ’S Opinion To Audit Report Lag at Coal Mining Companies. Binus Business Review, 7(2), 197–201.
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Jayanti, Q., & Rustiana. (2015). Analisis Tingkat Akurasi Model-Model Prediksi Kebangkrtuan untuk Memprediksi Voluntary Auditor Switching. MODUS Jurnal Ekonomi Dan Bisnis, 27(2), 87–108.
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Panggabean, A. P., & Yendrawati, R. (2016). The Effect of Corporate Governance, Tenure Audit And Quality of Earnings Towards Audit Delay With Auditor ’S Specialization as The Variable of Moderation. Asian Journal of Innovation and Entrepreneurship, 01(01), 48–61.
Prabasari, I. G. A. A. R., & Merkusiwati, N. K. L. A. (2017). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Komite Audit pada Audit Delay yang Dimoderasi oleh Reputasi Kap. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1704–1733.
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Pratiwi, C. I. E., & Wiratmaja, I. D. N. (2018). Pengaruh Audit Tenure Dan Kompleksitas Operasi Terhadap Audit Delay Perusahaan Pertambangan Di BEI Tahun 2013-2016. E-Jurnal Akuntansi Universitas Udayana, 24(3), 1964–
1989.
Riyanto, B. (2012). Dasar-dasar Pembelanjaan Perusahaan. Yogyakarta: BPFE.
Salleh, Z., Baatwah, S. R., & Ahmad, N. (2017). Audit Committee Financial Expertise and Audit Report Lag : Malaysia Further Insight. Asian Journal of Accounting and Governance, 8, 137–150.
Santosa, W. I., & Dwirandra, A. A. N. B. (2016). Kualitas Kantor Akuntan Publik Memoderasi Pengaruh Probabilitas Kebangkrutan Terhadap Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 17(3), 1891–1923.
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Sari, W. O. I., Subroto, B., & Ghofar, A. (2019). Corporate Governance Mechanism and Audit Report Lag Moderated by Audit Complexity. International Journal of Research in Business and Social Science, 8(6), 256–261.
Scott, W. (2012). Financial Accounting Theory International Fifth Edition. New Jersey: Prentice Hall Inc.
Soyemi, K. A., Sanyaolu, W. A., & Salawu, R. O. (2019). Corporate Governance Practices and External Auditors Reporting Lag in Nigeria. International Accounting and Taxation Research Group, 3(4), 15–31.
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 8(73), 355–374.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta
Suparsada, N. P. Y. D., & Putri, A. D. (2017). Pengaruh Profitabilitas, Reputasi Auditor, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Audit Delay pada Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 18(1), 60–87.
Tyler, T. R. (1989). The Psychology of Procedural Justice. Journal of Personality and Social Psychology. Journal of Personality and Social Psychology, 57(5), 830–838.
Verawati, N. M. A., & Wirakusuma, M. G. (2016). Pengaruh Pergantian Auditor, Reputasi Kap, Opini Audit dan Komite Audit pada Audit Delay. E-Jurnal Akuntansi Universitas Udayana Vol.17.2., 17(2), 1083–1111.
Warrad, L. H. (2018). The Extent to Which the Corporate Governance Characteristics Has Affected the Audit Report Lag in Jordanian Banks. International Journal of Business and Management, 13(12), 81–92. https://doi.org/10.5539/ijbm.v13n12p81
Yohaniar, E., & Asyik, N. F. (2017). Pengaruh Profitabilitas , Solvabilitas , Size , Komite Audit , Kompleksitas Operasi dan Opini Auditor Terhadap Audit Delay. Jurnal Ilmu Dan Riset Akuntansi, 6(12), 1–19.
Ahmed, M. I., & Che-ahmad, A. (2016). Effects of Corporate Governance Characteristics on Audit Report Lags. International Journal of Economics and Financial Issues, 6(7), 159–164.
Akingunola, R. O., Soyemi, K. A., & Okunuga, R. (2018). Client Attributes and the Audit Report Lag in Nigeria. 13(1), 30–41.
Aprila, N., Fachruzzaman, & Pratiwi, D. S. (2017). Pengaruh Opini Audit dan Kualitas Auditor Terhadap Audit Delay pada Pemerintah Kabupaten/Kota Di Indonesia. Jurnal Akuntansi, 7(3), 75–86.
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.
Aslam, S., Makki, M. A. M., & Iqbal, S. M. J. (2017). Driving Force Behind Audit Report Lag: A Comparison between Auditor Independence and Knowledge Spillovers. A Research Journal of Commerce, Economics, and Social Sciences, 11(2), 151–157. https://doi.org/10.24312/paradigms110204
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Gunarsa, I. G. A. C., & Putri, A. D. (2017). Pengaruh Komite Audit, Independensikomite Audit, dan Profitabilitas Terhadap Audit Report Lag di Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1672–1703.
Hapsari, A. N., Putri, N. K., & Arofah, T. (2016). The Influence of Profitability , Solvency , And Auditor ’S Opinion To Audit Report Lag at Coal Mining Companies. Binus Business Review, 7(2), 197–201.
https://doi.org/10.21512/bbr.v7i2.1685
Harahap, S. S. (2008). Analisis Kritis Atas Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Heryanto, A. C. N. (2020). Analisis Prediksi Kebangkrutan Perusahaan dengan Model Grover. Competitive Jurnal Akuntansi dan Keuangan. Jurnal Akuntansi Dan Keuangan, 4(2), 54–65.
Jayanti, Q., & Rustiana. (2015). Analisis Tingkat Akurasi Model-Model Prediksi Kebangkrtuan untuk Memprediksi Voluntary Auditor Switching. MODUS Jurnal Ekonomi Dan Bisnis, 27(2), 87–108.
Kaaroud, M. A., Ariffin, N. M., & Ahmad, M. (2020). The extent of audit report lag and governance mechanisms in Malaysia. Journal of Islamic Accounting and Business Research, 11(1), 70–89. https://doi.org/10.1108/JIABR-05-2017-0069
Kasmir. (2014). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Lestari, C. S., Rasyidi, A., & Susanti, W. (2017). Pengaruh Reputasi KAP, Opini Audit Dan Komite Audit Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015. Jurnal Ekonomi Akuntansi, 3(3), 389–403.
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), 48–56.
Normalita, V., Ts, K. H., Studi, P., Universitas, A., & Batik, I. (2018). Faktor yang Mempengaruhi Audit Delay (Studi Empiris perusahaan manufaktur sektor industri dasar dan kimia yang Terdaftar di BEI). Jurnal Riset Ekonomi Manajemen, Bisnis Dan Akuntansi, 8(1), 538–544.
Ocak, M., & Özden, E. A. (2018). Signing Auditor-Specific Characteristics And Audit Report Lag: A Research From Turkey. The Journal of Applied Business Research, 34(2), 277–294.
Panggabean, A. P., & Yendrawati, R. (2016). The Effect of Corporate Governance, Tenure Audit And Quality of Earnings Towards Audit Delay With Auditor ’S Specialization as The Variable of Moderation. Asian Journal of Innovation and Entrepreneurship, 01(01), 48–61.
Prabasari, I. G. A. A. R., & Merkusiwati, N. K. L. A. (2017). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Komite Audit pada Audit Delay yang Dimoderasi oleh Reputasi Kap. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1704–1733.
Praptika, P. Y. H., & Rasmini, N. K. (2016). Pengaruh Audit Tenure, Pergantian Auditor dan Financial Distress pada Audit Delay pada Perusahaan Consumer Goods. E-Jurnal Akuntansi Universitas Udayana, 15(3), 2052–2081.
Pratiwi, C. I. E., & Wiratmaja, I. D. N. (2018). Pengaruh Audit Tenure Dan Kompleksitas Operasi Terhadap Audit Delay Perusahaan Pertambangan Di BEI Tahun 2013-2016. E-Jurnal Akuntansi Universitas Udayana, 24(3), 1964–
1989.
Riyanto, B. (2012). Dasar-dasar Pembelanjaan Perusahaan. Yogyakarta: BPFE.
Salleh, Z., Baatwah, S. R., & Ahmad, N. (2017). Audit Committee Financial Expertise and Audit Report Lag : Malaysia Further Insight. Asian Journal of Accounting and Governance, 8, 137–150.
Santosa, W. I., & Dwirandra, A. A. N. B. (2016). Kualitas Kantor Akuntan Publik Memoderasi Pengaruh Probabilitas Kebangkrutan Terhadap Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 17(3), 1891–1923.
Saragih, M. R. (2019). The Effect of Company Size , Solvency and Audit. Sientific Journal of Reflection: Economic, Accounting, Managemend and Business, 2(2), 191–200. https://doi.org/10.5281/zenodo.2628084
Sari, R. A. I., & Priyadi, M. P. (2016). Pengaruh Leverage, Profitabilitas, Size, dan Growth Opportunity Terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Manajemen, 5(10), 1–17.
Sari, W. O. I., Subroto, B., & Ghofar, A. (2019). Corporate Governance Mechanism and Audit Report Lag Moderated by Audit Complexity. International Journal of Research in Business and Social Science, 8(6), 256–261.
Scott, W. (2012). Financial Accounting Theory International Fifth Edition. New Jersey: Prentice Hall Inc.
Soyemi, K. A., Sanyaolu, W. A., & Salawu, R. O. (2019). Corporate Governance Practices and External Auditors Reporting Lag in Nigeria. International Accounting and Taxation Research Group, 3(4), 15–31.
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 8(73), 355–374.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta
Suparsada, N. P. Y. D., & Putri, A. D. (2017). Pengaruh Profitabilitas, Reputasi Auditor, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Audit Delay pada Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 18(1), 60–87.
Tyler, T. R. (1989). The Psychology of Procedural Justice. Journal of Personality and Social Psychology. Journal of Personality and Social Psychology, 57(5), 830–838.
Verawati, N. M. A., & Wirakusuma, M. G. (2016). Pengaruh Pergantian Auditor, Reputasi Kap, Opini Audit dan Komite Audit pada Audit Delay. E-Jurnal Akuntansi Universitas Udayana Vol.17.2., 17(2), 1083–1111.
Warrad, L. H. (2018). The Extent to Which the Corporate Governance Characteristics Has Affected the Audit Report Lag in Jordanian Banks. International Journal of Business and Management, 13(12), 81–92. https://doi.org/10.5539/ijbm.v13n12p81
Yohaniar, E., & Asyik, N. F. (2017). Pengaruh Profitabilitas , Solvabilitas , Size , Komite Audit , Kompleksitas Operasi dan Opini Auditor Terhadap Audit Delay. Jurnal Ilmu Dan Riset Akuntansi, 6(12), 1–19.
Published
2021-08-26
How to Cite
MAHARANI, Ni Luh Komang Winda Sindu; SUJANA, I Ketut.
Reputasi Kantor Akuntan Publik, Prediksi Kebangkrutan, Profitabilitas dan Audit Delay.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 8, p. 2116-2127, aug. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/76202>. Date accessed: 24 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i08.p18.
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