Research Article
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Year 2018, , 1 - 10, 30.03.2018
https://doi.org/10.17261/Pressacademia.2018.779

Abstract

References

  • Akerlof, G.A. (1970). The market for "lemons": quality uncertainty and the market mechanism, Quarterly Journal of Economics, vol. 84, no. 3, pp. 488-500.
  • Alessandri, T., Cerrato, D. & Depperu, D. (2014). Organizational slack, experience, and acquisition behavior across varying economic environments", Management Decision, vol. 56, no. 5, pp. 967-982.
  • Ahmad, Adzrin, R. and Kamarudin, K. (2003). Audit Delay and The Timeliness of Corporate Reporting : Malaysian Evidence, MARA University of Technology Malaysia, pp. 1-15.
  • Arifin, et al. (2016), Audit Report Lag Viewed from Corporate Characteristics Go Public, Syariah Accounting Paper FEB UMS, pp. 527-542.
  • Aristika, et al. (2016). The Influence of Audit Opinion, Company Size, Age of Company, And Profit and Loss to Audit Report Lag, Syariah Accounting Paper FEB UMS, pp. 559-568.
  • Artaningrum, et al. (2017). The Effect of Profitability, Solvency, Liquidity, Company Size and Management Turnover in Audit Report Lag Banking Company, E-journal Akuntansi Udayana University, vol. 6, no. 3, pp. 1079-1108.
  • BAPEPAM, (1997). Decision of the Chairman of the Capital Market Supervisory Agency Number: KEP-11 / PM / 1997”, Regulation no. IX.C.7 About the Guidelines Concerning the Form and Content of Registration Statements in the Framework of Public Offering by a Medium or Small Enterprise.
  • BAPEPAM LK., (2012). Decision of Chairman of Capital Market and Financial Institution Supervisory Agency "Number: KEP-431 / BL / 2012. About Annual Report Submission.
  • Chariri, A. and Ghozali, I. (2000). Accounting Theory, UNDIP, Semarang, pp. 1-74
  • Ghozali, I. (2016). Multivariate Analysis Application with IBM SPSS 23 Program, Eight editions, Diponegoro University Publisher, Semarang, pp. 1-473.
  • Ghozali, I. and Chariri, A. (2007), Accounting Theory, Diponegoro University Publisher, Semarang, pp. 1-73.
  • Godfrey, A. Hodgson, A., Tarca, A., Hamilton, J. (2010). Accounting Theory, 7th Edition, John Wiley & Sons Ltd Australia, pp. 1-524.
  • Iskandar, M. J. dan Trisnawati, E. (2010), Factors Affecting Audit report lag on Companies Listed on Indonesia Stock Exchange, Journal of Bussiness and Accounting, vol.12 no. 3, pp.175 – 186.
  • Kasmir, (2010), Financial Statement Analysis, PT Raja Grafindo Persada, Jakarta, pp. 1-24.
  • Megayanti and Budiartha. (2016), The Influence of Auditor Substitution, Company Size, Profit and Loss Company in Audit Report Lag, EJournal of Accounting Udayana University, vol. 14, no.2, pp. 1481-1509.
  • Rachmawati, S. (2008), The Influence of Internal and External Factors of the Company on Delay and Timeless Audits, Journal of Accounting and Finance, vol. 10, no. 1 : pp. 1-10.
  • Subekti, I. And Widiyanti, N. (2004). Factors Affecting Delay Audit in Indonesia, National Symposium on Accounting.VII, Denpasar.
  • Sumartini and Widhiyani. (2014). The Influence of Audit Opinion, Solvency, Size of The Cap and Profit and Loss in Audit Report Lag. EJournal of Accounting Udayana University, vol 9, no. 1, pp. 392-409.
  • Utami, W.( 2006). Determinant Analysis of Audit Delay Empirical Assessment at the Jakarta Stock Exchange, Research Bulletin no. 09.
  • http://www.idx.co.id/
  • http://www.sahamok.com/
  • http://www.cnnindonesia.com/ekonomi/20160630145045-92-142141/telat-sampaikan-lapkeu-bei-suspensi-saham-18-perusahaan/ accessed 30 June 2016 at 15.15
  • https://www.google.com.sg/amp/s/app.kompas.com/amp/bisniskeuangan/read/2016/07/01/140000226/bursa.hentikan.sementara.perda gangan.18 .emiten accessed 01 July 2016
  • https://www.google.com.sg/amp/www.kompas.com/amp/maulanafiqi/audit-report-lag-penyakit-tahunanperusahaan_557007cc307a61a346bbbf125 accessed 17 June 2015 at 21.52.

THE INFLUENCE OF COMPANY SIZE, COMPANY PROFIT, SOLVENCY AND CPA FIRM SIZE ON AUDIT REPORT LAG

Year 2018, , 1 - 10, 30.03.2018
https://doi.org/10.17261/Pressacademia.2018.779

Abstract

Purpose – To reveal
the effect of each of company size, company profit, solvency and the size of
public accountant on audit report lag for the infrastructure, utility and
transportation sectors listed on the Indonesian Stock Exchange.

Methodology
The population of this research are infrastructure, utility and
transportation companies that are listed on and supervised officially by the
Indonesian Stock Exchange from 2013–2015.
The technique used for choosing the sample was purposive sampling. The sample consisted of 57 companies
chosen from the population. The data was analysed using double regression
analysis.

Findings – The study
finds that first, company size has a
negative and significant effect on audit report lag. Second, company profit has a negative and significant effect on
audit report lag. Third, solvency has
no significant effect on audit report lag, and fourth, the size of public accountant has no significant effect on
audit report lag.  

Conclusion –
The magnitude of a company has is a significant negative influence on
audit report lag. This case can be interpreted as the bigger the company is,
the smaller the audit report lag will be.  

References

  • Akerlof, G.A. (1970). The market for "lemons": quality uncertainty and the market mechanism, Quarterly Journal of Economics, vol. 84, no. 3, pp. 488-500.
  • Alessandri, T., Cerrato, D. & Depperu, D. (2014). Organizational slack, experience, and acquisition behavior across varying economic environments", Management Decision, vol. 56, no. 5, pp. 967-982.
  • Ahmad, Adzrin, R. and Kamarudin, K. (2003). Audit Delay and The Timeliness of Corporate Reporting : Malaysian Evidence, MARA University of Technology Malaysia, pp. 1-15.
  • Arifin, et al. (2016), Audit Report Lag Viewed from Corporate Characteristics Go Public, Syariah Accounting Paper FEB UMS, pp. 527-542.
  • Aristika, et al. (2016). The Influence of Audit Opinion, Company Size, Age of Company, And Profit and Loss to Audit Report Lag, Syariah Accounting Paper FEB UMS, pp. 559-568.
  • Artaningrum, et al. (2017). The Effect of Profitability, Solvency, Liquidity, Company Size and Management Turnover in Audit Report Lag Banking Company, E-journal Akuntansi Udayana University, vol. 6, no. 3, pp. 1079-1108.
  • BAPEPAM, (1997). Decision of the Chairman of the Capital Market Supervisory Agency Number: KEP-11 / PM / 1997”, Regulation no. IX.C.7 About the Guidelines Concerning the Form and Content of Registration Statements in the Framework of Public Offering by a Medium or Small Enterprise.
  • BAPEPAM LK., (2012). Decision of Chairman of Capital Market and Financial Institution Supervisory Agency "Number: KEP-431 / BL / 2012. About Annual Report Submission.
  • Chariri, A. and Ghozali, I. (2000). Accounting Theory, UNDIP, Semarang, pp. 1-74
  • Ghozali, I. (2016). Multivariate Analysis Application with IBM SPSS 23 Program, Eight editions, Diponegoro University Publisher, Semarang, pp. 1-473.
  • Ghozali, I. and Chariri, A. (2007), Accounting Theory, Diponegoro University Publisher, Semarang, pp. 1-73.
  • Godfrey, A. Hodgson, A., Tarca, A., Hamilton, J. (2010). Accounting Theory, 7th Edition, John Wiley & Sons Ltd Australia, pp. 1-524.
  • Iskandar, M. J. dan Trisnawati, E. (2010), Factors Affecting Audit report lag on Companies Listed on Indonesia Stock Exchange, Journal of Bussiness and Accounting, vol.12 no. 3, pp.175 – 186.
  • Kasmir, (2010), Financial Statement Analysis, PT Raja Grafindo Persada, Jakarta, pp. 1-24.
  • Megayanti and Budiartha. (2016), The Influence of Auditor Substitution, Company Size, Profit and Loss Company in Audit Report Lag, EJournal of Accounting Udayana University, vol. 14, no.2, pp. 1481-1509.
  • Rachmawati, S. (2008), The Influence of Internal and External Factors of the Company on Delay and Timeless Audits, Journal of Accounting and Finance, vol. 10, no. 1 : pp. 1-10.
  • Subekti, I. And Widiyanti, N. (2004). Factors Affecting Delay Audit in Indonesia, National Symposium on Accounting.VII, Denpasar.
  • Sumartini and Widhiyani. (2014). The Influence of Audit Opinion, Solvency, Size of The Cap and Profit and Loss in Audit Report Lag. EJournal of Accounting Udayana University, vol 9, no. 1, pp. 392-409.
  • Utami, W.( 2006). Determinant Analysis of Audit Delay Empirical Assessment at the Jakarta Stock Exchange, Research Bulletin no. 09.
  • http://www.idx.co.id/
  • http://www.sahamok.com/
  • http://www.cnnindonesia.com/ekonomi/20160630145045-92-142141/telat-sampaikan-lapkeu-bei-suspensi-saham-18-perusahaan/ accessed 30 June 2016 at 15.15
  • https://www.google.com.sg/amp/s/app.kompas.com/amp/bisniskeuangan/read/2016/07/01/140000226/bursa.hentikan.sementara.perda gangan.18 .emiten accessed 01 July 2016
  • https://www.google.com.sg/amp/www.kompas.com/amp/maulanafiqi/audit-report-lag-penyakit-tahunanperusahaan_557007cc307a61a346bbbf125 accessed 17 June 2015 at 21.52.
There are 24 citations in total.

Details

Primary Language English
Journal Section Articles
Authors

Yosia Taruli Mutiara This is me 0000-0002-5454-1721

Adam Zakaria This is me 0000-0001-5996-5729

Ratna Anggraini This is me 0000-0002-6135-4764

Publication Date March 30, 2018
Published in Issue Year 2018

Cite

APA 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

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