Artikel Ilmiah : C1L012028 a.n. HERDIAN PROBO JATMIKO
| NIM | C1L012028 |
|---|---|
| Namamhs | HERDIAN PROBO JATMIKO |
| Judul Artikel | FACTORS INFLUENCING ON AUDIT REPORT LAG |
| Abstrak (Bhs. Indonesia) | Financial report is note of financial information of company that is very important for making decisions by many parties. Companies listed in Indonesian Stock Exchange (IDX), it is an obligation for reporting financial statements and auditor’s report to the IDX on time. Constraint in auditing is called Audit Report Lag. For example in investasi.kontan.co.id on April 14, 2014 that there are 52 companies in 2012, 57 companies in 2013, and 52 companies in 2014 have not submitted audited financial statements to IDX. Therefore, this study aimed to determine the factors, consist of: Profitability, Company Size, Solvency, and Reputation of KAP on Audit Report Lag. This study based on Agency Theory and Compliance Theory. Agency theory itself shows the relationship between the company as the principal, and the auditor as an agent, where the company expect that the auditor to complete the audit report on time. Compliance theory shows the compliance of companies involved in the Indonesian Stock Exchange to deliver annual financial statements of the company to the BAPEPAM on time. This study uses quantitative data sourced from secondary data in the form of financial statements of 2012-2014 periods. Sample were selected using Purposive Sampling method from 90 listed companies in Indonesian Stock Exchange in the manufacturing sectors during year period 2012-2014, resulted in 270 from observation data. Data analysis was conducted using the multilinear regression method. The result of this study show that (1) Profitability has negative affect on Audit Report Lag, (2) Company Size has positive affect on Audit Report Lag, (3) Solvency has positive affect on Audit Report Lag, (4) Reputation of KAP has negative affect on Audit Report Lag. |
| Abtrak (Bhs. Inggris) | Financial report is note of financial information of company that is very important for making decisions by many parties. Companies listed in Indonesian Stock Exchange (IDX), it is an obligation for reporting financial statements and auditor’s report to the IDX on time. Constraint in auditing is called Audit Report Lag. For example in investasi.kontan.co.id on April 14, 2014 that there are 52 companies in 2012, 57 companies in 2013, and 52 companies in 2014 have not submitted audited financial statements to IDX. Therefore, this study aimed to determine the factors, consist of: Profitability, Company Size, Solvency, and Reputation of KAP on Audit Report Lag. This study based on Agency Theory and Compliance Theory. Agency theory itself shows the relationship between the company as the principal, and the auditor as an agent, where the company expect that the auditor to complete the audit report on time. Compliance theory shows the compliance of companies involved in the Indonesian Stock Exchange to deliver annual financial statements of the company to the BAPEPAM on time. This study uses quantitative data sourced from secondary data in the form of financial statements of 2012-2014 periods. Sample were selected using Purposive Sampling method from 90 listed companies in Indonesian Stock Exchange in the manufacturing sectors during year period 2012-2014, resulted in 270 from observation data. Data analysis was conducted using the multilinear regression method. The result of this study show that (1) Profitability has negative affect on Audit Report Lag, (2) Company Size has positive affect on Audit Report Lag, (3) Solvency has positive affect on Audit Report Lag, (4) Reputation of KAP has negative affect on Audit Report Lag. |
| Kata kunci | Audit Report Lag, Profitability, Company Size, Solvency, and Reputation of KAP. |
| Pembimbing 1 | Dr. Margani Pinasti, S.E., M.Si., Ak. |
| Pembimbing 2 | Warsidi, S.E., M.Si., Ak. |
| Pembimbing 3 | Christina Tri Setyorini, S.E., M.Si., Ph.D., Ak. |
| Tahun | 2017 |
| Jumlah Halaman | 20 |
| Tgl. Entri | 2017-08-15 02:55:14.938405 |