PENGARUH AUDIT FEE, SOLVABILITAS, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA MASA PANDEMI COVID-19

Authors

  • Fatimah Hidayati Universitas Muhammadiyah Surakarta, Indonesia
  • Noer Sasongko Universitas Muhammadiyah Surakarta, Indonesia

Keywords:

Audit fee, solvency, liquidity, profitability, company size, company age

Abstract

Audit report lag refers to the duration, measured in days, it takes for an auditor to finish their audit tasks, starting from the closing date of the financial year and ending on the date when the audited financial statements are issued. The objective of this study is to examine the impact of audit fees, solvency, liquidity, profitability, company size, and company age on the delay in audit reports during the Covid-19 epidemic for companies listed in the IDX80 Index from 2020 to 2022. The sample approach employed in this investigation was purposive sampling. There are 114 companies that meet the criteria to be considered as observation units. The employed analytical technique is multiple linear regression analysis. The findings offer factual proof that the solvency, liquidity, profitability, and size of a corporation have an impact on the delay in issuing audit reports. However, the audit costs and the age of the company have no impact on the delay in the issuance of the audit report.

References

Adinda Dwi Rahmawati, M. S. (2022). Pengaruh Fee Audit, Bukti Audit, Dan Auditor Attributes Terhadap Audit Report Lag (Studi Empiris Pada Kantor Akuntan Publik Kota Surabaya Dan Malang). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya.

Agustina, S. D., & Jaeni, J. (2022). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag. Owner, 6(1), 648–657. https://doi.org/10.33395/owner.v6i1.623

Alil Thohiroh, L., & Aisyaturrahmi. (2022). Apakah Kualitas Audit Dapat Mempengaruhi Audit Report Lag di Masa Pandemi Covid-19 ? Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(1), 577–596.

Astuti, S., & Fadrul. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Manufaktur Sub Sektor Kimia Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2013-2017. Bilancia, 3(1), 45–56.

Dedewi, M. Y. (2023). Volume . 19 Issue 1 ( 2023 ) Pages 223-234 INOVASI : Jurnal Ekonomi , Keuangan dan Manajemen ISSN : 0216-7786 ( Print ) 2528-1097 ( Online ) Pengaruh solvabilitas , opini audit dan profitabilitas terhadap audit report lag pada perusahaan sektor pertambang. 1(1), 223–234.

Desiana, D., & Dermawan, W. D. (2020). Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Audit Report Lag. Jurnal Akuntansi, 15(1), 36–43. https://doi.org/10.37058/jak.v15i1.1436

Fadrul, Lianto, K., Febriansyah, E., & Suharti. (2021). Analysis of Profitability, Solvability, Liquidity, Company Size and Auditor Reputation on Audit Report Lag in Large Trading Companies Sector Listed on Indonesia Stock Exchange on 2015-2019. Kurs : Jurnal Akuntansi , Kewirausahaan Dan Bisnis, 6(1), 78–90.

Febianty, F. (2022). Analisis Penerapan Prinsip–prinsip Good Corporate Governance Pada Usaha Kecil dan Menengah (Studi Pada UKM Restoran/Rumah Makan/Kafe di Daerah Cikupa Tangerang). ECo-Fin, 4(1), 32–41. https://doi.org/10.32877/ef.v4i1.457

Ginanjar, Y. (2018). Analisis Faktor-Faktor Yang Memengaruhi Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Jurnal Ilmiah Akuntansi Dan Manajemen, 5(1), 22–31. http://jurnal.unma.ac.id/index.php/mk/article/view/1084

Hidayati, N., & Hermanto, S. B. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit, Jenis Industri Dan Reputasi Auditor Terhadap Audit Report Lag. Jurnal Ilmu Dan Riset Akuntansi, 7(7), 1–19. www.idx.co.id

Prasetyo, D., & Rohman, A. (2022). Pengaruh Solvabilitas, Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Komite Audit, Opini Audit, dan Reputasi KAP Terhadap Audit Report Lag. E-Jurnal, 3(2), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting

Rahayu, P., Khikmah, S. N., & Dewi, S. V. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Ukuran KAP dan Financial Distress Terhadap Audit Report Lag. Business and Economics Conference in Utilization of Modern Technology, 3(2), 364–383.

Santana, M., Adiyadnya, P., & Denpasar, U. M. (2022). Pengaruh Ukuran KAP , Pergantian Auditor , Umur Perusahaan , Fee Audit dan Profitabilitas Terhadap Audit Report. 2(1), 2216–2223.

Sunarsih, N. M., Munidewi, I. A. B., & Masdiari, N. K. M. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Audit, Opini Audit, Komite Audit Terhadap Audit Report Lag. KRISNA: Kumpulan Riset Akuntansi, 13(1), 1–13. https://doi.org/10.22225/kr.13.1.2021.1-13

Thohiroh, L. A. & A. (2022). APAKAH KUALITAS AUDIT DAPAT MEMPENGARUHI AUDIT REPORT LAG DI MASA PANDEMI COVID-19 ? JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi) Vol., Vol. 6 No.(P-ISSN; 2541-5255 E-ISSN: 2621-5306), 577–595.

Wi, P., Sumantri, F. A., & Melatnebar, B. (2022). Fakor-Faktor yang Mempengaruh Audit Report Lag Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia ( BEI ) Periode 2017-2020. 4(1). https://doi.org/10.32877/ef.v4i1.457

Widjanarko, W., Della, H., Putri, A., & Cahyanto, Y. A. D. (2022). Efek Profitabilitas , Solvabilitas , dan Opini Audit Terhadap Audit 1 Report ( Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 ). 5(2), 878–894.

Downloads

Additional Files

Published

2024-05-04

How to Cite

Hidayati, F., & Sasongko, N. (2024). PENGARUH AUDIT FEE, SOLVABILITAS, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA MASA PANDEMI COVID-19. Jurnal Akuntansi Dan Pajak, 25(1). Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/13129

Citation Check

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.