ANALISIS PENGARUH PROFITABILITAS DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

  • Desyana Putri Sekolah Tinggi Ilmu Ekonomi Harapan Duri
  • Karina Silaen Institut Bisnis dan Komputer Indonesia
Keywords: Audit report lag, profitability and financial distress

Abstract

The purpose of this study was to determine and analyze the effect of profitability and financial distress on the audit report lag of mining companies listed on the Indonesia Stock Exchange for the period 2014-2018. The dependent variable in this study is the audit report lag. Profitability and financial distress as independent variables. The object of this research is mining companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling technique used purposive sampling. The research sample consisted of 12 companies with 60 units of analysis. The data analysis method is secondary data using SPSS (Statistical Package for the Social Sciences). The results of this study indicate that profitability has a negative and significant effect on audit report lag. Financial distress has no effect on audit report lag.

Downloads

Download data is not yet available.

References

Ahmad dan Kamarudin. (2003). Audit Delay and Timeliness of Corporate Reporting: Malaysian Evidence. Proceeding Hawaii Interrnational Conference on Business. Hawaii.
Alkhatib, K. Dan Marji, Q. (2012). Audit Reports Timeliness: Empirical Evidence From Jordan”, Procedia-Social and Behavioral Sciences, 62. 1342-1349.
Apadore, K., dan Noor, M. M. (2013). Determinants of Audit Report Lag and Corporate Governance in Malaysia. International Journal of Business and Management, 8 (15), 151-167.
Apriyana, N. dan Rahmawati, D. (2017). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Ukuran KAP Terhadap Audit Delay Pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015. Jurnal Nominal. 6 (2). 108-124.
Ashton, R. H., Willingham, J. J., dan Elliott, R. K. (1987). An Empirical Analysis of Audit Delay. Journal of Accounting Research. 25 (2): 275-292.
Brigham, E. F., dan Houston, J. F. (2014). Dasar-dasar Manajemen. Keuangan. Jakarta: Salemba Empat.
Dao, M., dan Pham, T. (2014). Audit tenure, Auditor Specialization and Audit Report Lag. Managerial Auditing Journal, 29 (6): 490-512.
Dewangga, A. (2015). Faktor-Faktor Yang Berpengaruh Terhadap Audit Report Lag. Diponegoro Journal of Accounting. 4 (3).
Apad Dunn, K. dan Mayhew, B. W. (2004). Audit Firm Indusrty Expertise: A Review and Synthesis Of. The Archival Literature. Journal Of Accounting Literature. 20 (1).
Estrini, D. H. dan Laksito, H. (2013). Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2009-2011). Diponegoro Journal of Accounting. 2 (2).1-10.
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang: Penerbit Universitas Diponegoro.
Habib, A., dan 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.
Halim, A. (2015). Auditing (Dasar-dasar Audit Laporan Keuangan). Jilid 1. Edisi Kelima. UPP STIM YKPN: Yogyakarta.
Hudaib Mohammad and T.E. Coke. (2005). The Impact of Managing DirectorChanges and Financial Distress onAudit Qualification and AuditorSwitching. Journal of Bussiness Finance and Accounting. Vol.32; 1703-1709.
Ikatan Akuntan Indonesia. (2015). Pernyataan Standar Akuntansi Keuangan. Jakarta: IAI.
Khaliq, A., Altarturi, B. H. M., Thaker, H. M. T., Harun, M. Y., dan Nahar, N. (2014). Identifying Financial Distress Firms: A Case Study of Malaysia’s Government Linked Companies (GLC). International Journal of Economics, Finance and Management. 3 (3). 141-150.
Michael, C. J., dan Rohman, A. (2017). Raweh, Kamardin, dan M. Malik, (2019). Audit Committee Characteristics and Audit Report Lag: Evidence From Oman. Journal of Accounting and Financial Report. Vol.9 No.1
Pengaruh Audit Tenure dan Ukuran KAP Terhadap Audit Report Lag Dengan Spesialisasi Industri Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Diponegoro Journal of Accounting 6 (4): 1–12.
Miradhi, M. D., dan Juliarsa, G. (2016). Ukuran Perusahaan Sebagai Pemoderasi Pengaruh Profitabilitas dan Opini Auditor Pada Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 16 (1). 388-415.
Petronila, T. A. (2007). Analisis Skala Perusahaan, Opini Audit, dan Umur Perusahaan atas Audit Report Lag. Jurnal Akuntabilitas. Maret, 129-141.
Sumartini, N. K. A dan Widhiyani, N. L. S. (2014) Pengaruh Opini Audit, Solvabilitas, Ukuran KAP dan Laba Rugi Pada Audit Report Lag. E-Jurnal Akuntansi Universitas Udayana 9 (1): 392-409.
Weygandt, J. J., Paul, D. K., Donald, E. K. (2015). Financial Accounting. United States of America: John Wiley & Sons.
Published
2022-09-26
Section
Articles
Abstract viewed = 270 times
PDF downloaded = 306 times