Tax Planning, Audit Quality, Audit Opinion, Leverage, and Profitability as a Determinant of Timeless Reporting

Authors

  • Titik Dwiyani STIE St. Pignatelli Surakarta, Indonesia
  • Margaretha Prihatiningsih STIE St. Pignatelli Surakarta, Indonesia
  • Darmanto Darmanto STIE St. Pignatelli Surakarta, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v5i2.2469

Abstract

The purpose of the research entitled ‘Tax Planning, Audit Quality, Audit Opinion, Leverage, and Profitability on Timeless Reporting’ is to find out the effect of Tax Planning, Audit Quality, Audit Opinion, Leverage, and ROA variable on Timeless Reporting. The population and sample used in this research is manufacture company registered in BEI in 2016 – 2018. This sample was 123 manufactures which was chosen by using stratified purposive sampling method. The research data analysis used double linier regression analysis and used SPSS. The result of partial analysis test showed that tax planning and audit quality did not affect toward timeliness reporting, but the audit opinion and leverage which were measured by debt to asset ratio (DAR), and profitability which was measured by return to asset (ROA) were proved affected on timeliness reporting. Simultaneous test result showed dependent variable simultaneously affected on tax avoidance. Keyword: Tax Planning, Audit Quality, Audit Opinion, Leverege, ROA, Timeliness Reporting

References

Ahmed.M.I dan Ahmad AC (2016). Effects of Corporate Governance Characteristic on Audit Report Lags. International Journal of Economics and Financial. Vol. 6. No. 7, hal: 159-164

Apadore K and Noor MM (2013). Determinants of Audit. Report lag and Corporate Governance in Malaysia. International Journal of Businnes and Management , Vol. 8. No. 15

Astriyana. G, Amrizal, Sari.M.N, Hasanah.N (2017). Pengaruh Kualitas audit, penghindaran Pajak Dan Konservatisme Akuntansi Terhadap Timeliness Reporting. Syariah Paper Accounting FEB UMS, ISSN 2460-0784. Hal: 61-70

Atmojo dan Darsono (2017), Faktor-Faktor yang Berpengaruh Terhadap Audit report lag. Diponegoro Journal Of Accounting, Volume 6, Nomer 4. http://ejournal-s1.undip.ac.id/index.php/accounting.

Awalludin. MV dan Sawitri.P (2013). Analisa Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar di BEI. Fakultas Ekonomi Universitas Gunadarma, Jakarta.

Cahyati.DA dan Anita, (2019). Pengaruh Profitabilitas, Solvabilitas Dan Opini Auditor Terhadap Audit Delay Dengan Ukuran Perusahaan Ssebagai Variabel Pemoderasi. OJS pada STIE Kesuma Negara Blitar, Volume 4. No. 2 th 2019. http://Journal.stieken.ac.id

Ghozali, Imam. 2005. Aplikasi Multivariate Dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro

Hasan, Yousef Mohammed(2016). Determinants of Audit Report Lag: Evidence from Palestina, Journal of Accounting in Emerging Economies, Vol. 6. No.1. hal: 13-32

Herawaty (2015). Pengaruh ROA, Debt Ratio, Ukuran Perusahaan, Opini Audit, dan Umur Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar di BEI periode 2010 – 2013. Skripsi Maritim Raja Ali Haji.

Ho-Young Lee and Geum-Joo Jahng (2008). Determinants Of Audit Report Lag: Evidance From Korea An Examination Of Auditor-Related Factors. The Journal of Applied Business Research-Second Quarter.

Lai, K.W. (2009). Does Audit Quality Matter More for Firms With High Investment Opportunities? Journal Accounting, Public Policy 28, hal: 33-50.

Nurlis (2014). Pengaruh Firm Size, Pertumbuhan Perusahaan, EPS, Arus Kas, dan Leverage Terhadap Audit Delay. Perusahaan Go Publik di Bursa Efek Indonesia. Program Studi Akuntansi Universitas Mercu Buana Jakarta. Jurnal Ilmu Ekonomi dan Sosial, Jilid 3. No 1, hal. 107-117.

Owusu, Stephen dan Ansah, 2000. Timeliness of Corporate Financial Reporting in Emerging Capital Market: Empirical Evidence from The Zimbabwe Stock Exchange, Journal Accounting and Business Research, Vol. 30, No.3

Prabowo dan Warsono (2013), Faktor-Faktor Yang Mempengaruhi Audit Delay. Diponegoro Journal Of Accounting, Volume. 2, No. 1. http://ejournal-s1.undip.ac.id/index.php/accounting.

Syachrudin dan Nurlis, (2018). Influence of Company Size, Audit Opinion, Profitability, Solvency, Size of Public Accountan, To Delay Audit. International Journal Of Scientific & Technology Research, Volume 7, Issue 10.

Suarsa. A dan Nawawi. M , (2017). Pengaruh Profitabilitas, Solvabilitas, Opini Audit Terhadap Audit Delay. STIE. Muhammadiyah Bandung. https://www.researchgate.net/publication/324887333

Suparsada. D.Y. Ni Putu dan Putri. D.A.IG.A.M (2017). Pengaruh Profitabilitas, Reputasi Auditor, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Audit Delay, E-Jurnal Akuntansi, Vol. 18. No. 1. hal: 60-87 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/20800

Waluyo, 2017. Pengaruh Tata Kelola Perusahaan Yang Baik Terhadap Penghindaran Pajak: Studi Empiris Perusahaan Perbankan Indonesia. Jurnal Akuntansi BINANIAGA Vol. 02, No. 02, Desember 2017. PISSN: 2527 – 4309. EISSN: 2580 – 1481

Wiryakriyana.AAG dan Widhiyani. S. Ni Luh (2017). Pengaruh Ukuran Perusahaan, Leverage, Auditor Switching Dan istem Pengendalian Internal Pada Audit Delay, E-Jurnal Akuntansi Universitas Udayana, Vol. 19. 1. April 2017: 771

Whittington, O. Ray dan Kurt Pann (2012) Principle of Auditing and Ather Assurance Service, 18 th Edition, Mc-Graw-Hill, New York, NY

Downloads

Published

2021-06-24

How to Cite

Dwiyani, T., Prihatiningsih, M., & Darmanto, D. (2021). Tax Planning, Audit Quality, Audit Opinion, Leverage, and Profitability as a Determinant of Timeless Reporting. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(2). https://doi.org/10.29040/ijebar.v5i2.2469

Issue

Vol. 5 No. 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021

Section

Articles

Citation Check

License

Authors who publish with IJEBAR agree to the following terms: Authors retain copyright and grant the IJEBAR right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in IJEBAR. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in IJEBAR. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Most read articles by the same author(s)

1 2 > >>