PENGARUH AUDIT COMPLEXITY, OWNERSHIP CONCENTRATION, DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFATAR DI BURSA EFEK INDONESIA PERIODE 2017- 2022)
DOI:
https://doi.org/10.62237/jna.v1i1.19Keywords:
Audit complexity, Ownership Concentration, Financial distress, Audit Report LagAbstract
This research aims to determine the effect of audit complexity, ownership concentration and financial distress on Audit report lag in property and real estate sector companies listed on the Indonesian stock exchange in 2027-2022. The research method used is a quantitative method. The population in this study was 78 property and real estate companies listed on the Indonesian stock exchange in 2017 - 2022. The sample in this study was 16 companies. A total of 96 financial report data using the purposive sampling method as a sampling technique. Hypothesis testing in this research uses panel data regression analysis using E Views software version 12. The research results show that simultaneously audit complexity, ownership concentration and financial distress influence Audit report lag. Meanwhile, audit complexity partially influences Audit report lag, but ownership concentration and financial distress do not influence Audit report lag.
Downloads
References
Arens, Alvin A. et al (2017), Auditing And Assurance Service. England : Pearson Education Limited.
Arianti, B. F. (2021, April 01). Company Size, Financial distress And Audit complexity Against Audit report lag. Vol. 4 No. 1 April 2021, 4, 41-56.
Arifuddin, Kartini Hanafi, And Asri Usman. 2017. “Company Size, Profitability, And Auditor Opinion Influence To Audit report lag On Registered
Artaningrum, Rai Gina, I Ketut Budhiarta, And Made Gede Wirakusuma. 2017. “Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan Dan Pergantian Manajemen Pada Audit report lag Perusahaan Perbankan.” EJurnal Ekonomi Dan Bisnis Universitas Udayana, Vol. 6, No. 3: 1079–1108.
Eny Febriyanti, L. I. (2021, Oktober). Pengaruh Audit complexity, Financial distress,. Vol. No 1, No 1 Oktober 2021, 1, 645-663.
Eriana Riska Saputri, E. J. (2021, Juli). Pengaruh Audit Tenure, Auditor Switching, Reputasi Auditor, Dan Financial distress Terhadap Audit report lag. Ratio: Reviu Akuntansi Kontemporer Indonesia, 2, 73-81.
Firmansyah, R., & Amanah, L. (2020). Pengaruh Profitabilitas, Good Corporate Governance, Leverage, Dan Firm Size Terhadap Audit report lag. Jurnal Ilmu Dan Riset Akuntansi, 9(3), 1–20.
Gabriella Cindy Ananda Alverina, P. T. (2022). Pengaruh Profitabilitas, Financial distress, Ukuran Perusahaan, Reputasi Auditor Dan Opini Audit Terhadap Audit report lag. Diponegoro Journal Of Accounting, 11, 1-13.
Islamiah, N., & Munzir. (2021). Pengaruh Reputasi KAP Dan Audit complexity Terhadap Audit Delay Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017. Financial And Accounting Research Indonesia (FAIR), 1(1).
Khoufi, N., & Khoufi, W. (2018). An Empirical Examination Of The Determinants Of Audit Report Delay In France. Managerial Auditing Journal, 33(8–9), 700–714. Https://Doi.Org/10.1108/MAJ-02-2017-1518
Laely, I. N. (2022). Pengaruh Financial distress, Profitabilitas, Total Aset, Dan Umur Perusahaan Terhadap Audit report lag. Jurnal EBISTEK (Ekonomi Bisnis Dan Teknologi), 3(1), 1-16.
Mardani, R. (2020). Uji Asumsi Klasik untuk Regresi Data Panel. Retrieved from mjurnal: https://mjurnal. com/skripsi/uji-asumsi-klasik-untuk-regresi-datapanel.
Metta, Carania, and Effriyanti Effriyanti. "Pengaruh Ukuran Perusahaan, Kepemilikan Publik Dan Penerapan International Financial Reporting Standards (Ifrs) Terhadap Audit report lag." Jurnal Ilmiah Akuntansi Universitas Pamulang, vol. 8, no. 1, 2020, pp. 1-14,
doi:10.32493/jiaup.v8i1.4652.
Reynaldi, R. S. (2022). Faktor-Faktor Yang Mempengaruhi Audit report lag Pada Perusahaan Manufaktur Di Indonesia. Vol. 2, No. 1, Maret 2022, Hlm. 387- 402, 987-402.
Robby Krisyadi, N. (2022). Analisis Faktor-Faktor Yang Mempengaruhi. Volume 6 Nomor 1, Januari 2022, 147-159.
Sari, O., Evana, E., & Kesumaningrum, N. (2019, January 29). Pengaruh Financial distress, Opini Audit, Dan Profitabilitas Terhadap Audit report lag. Jurnal Akuntansi Dan Keuangan (JAK), 24(1), 36-49. https://doi.org/https://doi.org/10.23960/jak.v24i1.116
Siti Laela Rahayu, H. L. (2020). Faktor-Faktor Yang Berpengaruh Terhadap Audit report lag. Volume 9 Nomor 4, Tahun 2020, Halaman 1-12, 1-12.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R & D 2019. Bandung: CV Alfabeta.
Susanto, E. V., Ulum, A. S., & Ardianingsih, A. (2021). The Influence Of Company Internal And External Factors On Audit Delay (Empirical Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange 2016-2020). Budapest International Research And Critics Institute - Journal, 4(4), 11038–11047. Https://Doi.Org/10.33258/Birci.V4i4.3160.
Vinola Herawati, M. F. (2019). Pengaruh Audit Firm Status, Audit complexity, Kepemilikan Keluarga, Dan Loss Terhadap Audit report lag Dengan Spesialisasi Industri Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar Ke 2 Tahun 2019, 1-6.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Suci Putri Maryani, Asih Handayani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
