Analisis Determinan Audit Report Lag pada Perusahaan Perbankan di Indonesia
DOI:
https://doi.org/10.33086/amj.v7i2.4283Keywords:
company size, profitability, audit committee, audit report lag, bankingAbstract
This study aims to examine the effect of company size, profitability, and audit committee characteristics as indicated by audit committee size, independent audit committee, and the frequency of audit committee meetings on audit report lag in Indonesian Banking Companies in 2017 – 2021. The research method used was quantitative research using multiple linear regression. The sampling technique used was purposive sampling, with a total sample of 210. The results showed that company size has a negative effect on audit report lag, profitability has no effect on audit report lag, audit committee size has no effect on audit report lag, independent audit committee has no effect on audit report lag, and the frequency of audit committee meeting has a negative effect on audit report lag. Based on this research, it is known that there are still many banking companies that issue audited financial statements not on a timely basis. This research is expected to contribute to the importance of completing audited financial statements in a timely manner so that the information is relevant for decision-making.
Keywords: company size, profitability, audit committee, audit report lag, banking
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, dan karakteristik komite audit yang ditunjukkan dengan ukuran komite audit, komite audit independen, dan frekuensi kehadiran rapat komite audit terhadap audit report lag pada perusahaan perbankan di Indonesia tahun 2017-2021. Metode penelitian yang digunakan yaitu penelitian kuantitatif menggunakan regresi linear berganda. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah total sampel sebanyak 210. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap audit report lag, profitabilitas tidak berpengaruh terhadap audit report lag, ukuran komite audit tidak berpengaruh terhadap audit report lag, komite audit independen tidak berpengaruh terhadap audit report lag, dan frekuensi kehadiran rapat komite audit berpengaruh negatif terhadap audit report lag. Berdasarkan penelitian ini, diketahui bahwa masih terdapat banyak perusahaan perbankan yang menerbitkan laporan keuangan secara tidak tepat waktu. Penelitian ini diharapkan dapat memberikan kontribusi terkait pentingnya penyelesaian laporan keuangan auditan secara tepat waktu supaya dapat menjadi informasi yang relevan dalam pengambilan keputusan.
Kata kunci: ukuran perusahaan, profitabilitas, komite audit, audit report lag, perbankan
Downloads
References
Abernathy, J. L., Barnes, M., Stefaniak, C., & Weisbarth, A. (2017). An International Perspective on Audit Report Lag: A Synthesis of the Literature and Gontara, H., Khelil, I., & Khlif, H. (2022). The association between internal control quality and audit report lag in the French setting: the moderating effect of family directors. Journal of Family Business Management. https://doi.org/10.1108/JFBM-11-20210139 Jensen, M. C., & Meckling, W. H. (1976). THEORY OF THE FIRM : MANAGERIAL BEHAVIOR , AGENCY COSTS AND OWNERSHIP STRUCTURE. Journal of Financial Economics, 3, 305–360. Khoufi, N., & Khoufi, W. (2018). An empirical examination of the determinants of audit report delay in France. Managerial Auditing Journal, 33(8– 9), Opportunities for Future Research. International Journal of Auditing, 21(1), 100–127. https://doi.org/10.1111/ijau.12083 Arie Susandya, A. A. P. G. B. A. P. G. B., & Suryandari, N. N. A. (2021). Dinamika Karakteristik Komite Audit Pada Audit Report Lag. Media Riset Akuntansi, Auditing & Informasi, 21(2), 175–190. https://doi.org/10.25105/mraai.v21i2.9 048 Collis, J., Holt, A., & Hussey, R. (2012). Conceptual framework for financial reporting. Business Accounting, September 2010, 700–714. https://doi.org/10.1108/MAJ-02-20171518 Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375–400. 112–128. https://doi.org/10.1016/S01654101(02)00059-9 Kuslihaniati, D. F., & Hermanto, S. B. (2016). Pengaruh Praktik Corporate Governance dan Karakteristik Perusahaan terhadap Audit Report Lag. Jurnal Ilmu Dan Riset Akuntansi, 5(2), 1–22. Nelson, S. P., & Sukeri, S. N. (2011). Corporate Governance and Audit Report Timeliness. In Accounting in Asia (pp. 109–127). Ningrum, L. A. (2018). Pengaruh Opini https://doi.org/10.1007/978-1-13700662-2_5 Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory: A review and assessment. Journal of Management, 37(1), 39–67. Auditor, Profitabilitas, Ukuran Perusahaan, Solvabilitas, Dan Kantor Akuntan Publik Terhadap Audit Delay. Jurnal Ilmu Dan Riset Akuntansi, 7(7), 1– 20. Nouraldeen, R. M., Mandour, M., & Hegazy, W. (2021). Audit Report Lag: Do Company Characteristics and Corporate Governance Factors Matter? Empirical Evidence From Lebanese Commercial Banks. BAU Journal-Society, Culture and Human Behavior, https://doi.org/10.1177/0149206310388 419 DeZoort, F. T., R.Hermanson, D., & Archambeault, D. S. (2002). Audit committee effectiveness: A synthesis of the audit committee literature. Journal of Accounting Literature, 21(1), 38–75. https://doi.org/10.22495/cbv8i1art2 Faishal, M., & Hadiprajitno, P. B. (2015). Pengaruh Mekanisme Good Corporate Governance Terhadap Audit Report Lag. Diponegoro Journal of Accounting, 4(4), 1– 2(2), 1–21. https://digitalcommons.bau.edu.lb/sch bjournal/vol2/iss2/13/
Oh, H., & Jeon, H. (2022). Does Corporate Sustainable Management Reduce Audit Report Lag? Sustainability (Switzerland), 14(13), 1–24. https://doi.org/10.3390/su14137684 Otoritas Jasa Keuangan. (2015). POJK No 55 /POJK.04/2015 Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja Komite Audit. Ojk.Go.Id, 1–29. and timely disclosure. Journal of Financial Reporting and Accounting, 15(2), 158–179. https://doi.org/10.1108/jfra-08-20150077 Stewart, J., & Munro, L. (2007). The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian Auditors. International Journal of Auditing, http://www.ojk.go.id/id/kanal/iknb/r egulasi/lembaga-keuanganmikro/peraturan-ojk/Documents/SALPOJK PERIZINAN FINAL F.pdf Otoritas Jasa Keuangan. (2019). Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 11(1), 51–69. 37/Pojk.03/2019 Tentang Transparansi Dan Publikasi Laporan Bank. 1–52. https://doi.org/10.1111/j.10991123.2007.00356.x Sultana, N., Singh, H., & Van der Zahn, J. L. W. M. (2015). Audit Committee Characteristics and Audit Report Lag. International Journal of Auditing, 19(2), 72– 87. https://doi.org/10.1111/ijau.12033 Susanto, E., Kalsum, U., Ikhtiari, K., & https://www.ojk.go.id/id/regulasi/Do cuments/Pages/Transparansi-danPublikasi-Laporan-Bank/POJK 37- 2019.pdf Otoritas Jasa Keuangan Republik Indonesia. (2016). Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor Muslim, M. (2021). Determinan Audit Report Lag. SEIKO : Journal of Management & Business, 4(2), 48–60. https://doi.org/10.37531/sejaman.v4i2. 1191 Turley, S., & Zaman, M. (2007). Audit committee effectiveness: Informal 29/POJK.04/2016 Tentang Laporan Tahunan Emiten atau Perusahaan Publik. 1– 29. https://doi.org/https://www.ojk.go.id /id/kanal/pasarmodal/regulasi/peraturanojk/Documents/Pages/POJK-LaporanTahunan-Emiten-PerusahaanPublik/POJK-Laporan-Tahunan.pdf Samaha, K., & Khlif, H. (2017). Auditrelated attributes, regulatory reforms processes and behavioural effects. Accounting, Auditing and Accountability Journal, 20(5), 765–788. https://doi.org/10.1108/0951357071077 9036 Wardhani, A. P., & Raharja, S. (2013). Analisis Pengaruh Corporate Governance Terhadap Kualitas Laba. Diponegoro Journal of Accounting, 2(3), 1.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Yohanes Mario Pratama
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
