PENGARUH MEKANISME CG DAN UKURAN KAP TERHADAP AUDIT DELAY DENGAN JUMLAH ANAK PERUSAHAAN SEBAGAI VARIABEL MODERASI
Article Sidebar
Read Counter : 77
Download : 284
Main Article Content
Abstract
The corporate governance should ensure management maximizes shareholder value, by providing relevant
information which reflected in the Financial Statement. This study aims to verify the correlation between corporate
governance mechanisms, reflected by audit committee, board of commissioners and independent commissioners, in
addition audit firm size to audit delay, and the subsidiaries as a moderating variable. This study uses a population
of holding companies that publish their financial statements on the Indonesian Stock Exchange in 2012-2019. The
samples are selected with a purposive sampling method. There are 414 holding companies selected as the samples
for the period of 2012-2019. The analysis method used in this study are multiple regression and MRA. The results of
this study indicate that the audit committee size and the board of commissioner size have a negative effect on audit
delay, but the independent commissioners and audit firm size have an insignificant effect on audit delay. Moreover,
subsidiaries are proven to weakens the influence of audit committee size to audit delay and subsidiaries are proven
to strengthen the influence of the board of commissioner size to audit delay. While subsidiaries do not moderate the
influence of the independent commissioners and audit firm size to audit delay.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
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 this journal.
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).
References
Andreas, H.H. dan Chang, M.L. (2020). Audit delays and Firm Characteristics on the Second
Phase of IFRS Adoption in Indonesia. Review of Integrative Business and Economic
Research, Vol. 9, Supplementary Issue 3. 140-155.
Fatih, M. dan Geralyi, M.S. (2017). Firm-Specific Characteristics and Audit Report Delay :
Empirical Evidence from Iranians Firms. International Journal of Economics
Perspectives, Volume 11, Issue 3, 1078-1083.
Financial Accounting Standard Boards (FASB). (2008, August). Conceptual framework for
financial reporting for financial reporting statement of financial accounting concepts no. 8
Norwalk, CT: FASB. Retrieved from
https://www.fasb.org/jsp/FASB/Page/PreCodSectionPage&cid=1176156317989.
Firmansyah A. dan Irawan, F. (2019). Do IFRS Adoption and Corporate Governance Increase
Accounting Information Quality in Indonesia? Accounting Analysis Journal 8(1), 59-65.
Ghafran, C. dan Yasmin, S. (2017). Audit Committee Chair and Financial Reporting Timeliness
: a Focus on Financial, Experiential, Monitoring Expertise. Internal Journal Audit 2017,
-12.
Gulec, O.F. (2017). Timeliness of Corporate Reporting in Developing Economies : Evidence
from Turkey. Accounting and Management Information Systems, Vol. 16, No. 3, 219-239.
Handayani, B.D., Rohman, A., Chariri, A., Pamungkas, I.D. (2020) Corporate Financial
Performance on Corporate Governance Mechanism and Corporate Value: Evidence from
Indonesia. Montenegrin Hournal of Economics, Vol. 6, No.3, 161-171.
Helena, R. & Firmansyah A. (2018). Pengungkapan pihak-pihak berelasi pada perusahaanperusahaan Salim Group yang terdaftar di Bursa Efek Indonesia. Jurnal Online Insan
Akuntan. 3(2), 185-196.
Isnania, S.A., Sukarmanto, E., Maemunah, M. (2018). Pengaruh Komite Audit, Dewan
Komisaris Independen dan Reputasi KAP terhadap Audit Report Lag. Prosiding
Akuntansi, Volume 4, No. 1, 40-45.
Juwita, R., Sutrisno, T., Hariadi, B. (2020). Influence of Audit Committee and Internal Audit on
Audit Report Lag : Size of Public Accounting Firm as a Moderating Variable.
International Journal of Research in Business and Social Science 9(1)(2020). 137-142.
Kayleen dan Harindahyani, S. (2020). The Impact of Audit Committee’s Effectiveness, Gender,
and Tenure, on Audit Report Lag: Indonesian Evidence. ICBLP 2019, February 13-14.
DOI 10.4108/eai.13-2-2019.2286077. Diakses dari https://search.proquest.com.
Khoufi N. dan Khoufi W. (2018). An Empirical Examination of The Determinants of Audit
Report Delay in France. Managerial Auditing Journal Vol. 33, No. 89, 700-714.
Kurniawan. (2019). Analisis Data Menggunakan Stata 14 (Panduan Analisis, Langkah Lebih
Cepat, Lebih Mudah, dan Paling Praktis). Yogyakarta : Budi Utama, CV.
Kusmanah, R. Wedi Rusmawan dan Manurung, Daniel T.H (2017). Pentingkah Good Corporate
Governance bagi Audit Report Lag? Jurnal Akuntansi Multiparadigma JAMAL. Vol. 8 No.
Hal: 137-148.
Maggy dan Diana P. (2018). Internal and External Determinants of Audit delay : Evidence from
Indonesian Manufacturing Companies. Acc. Fin. Review 3 (1), 16-25.
Mohammed, I.A., Che-Ahmad, A., dan Malek, M. (2018). Shareholder’s Involvement in the
Audit Committee, Audit Quality and Financial Reporting Lag in Nigeria. African Journal
of Economics and Management Studies, Vol. 09 No. 1, 34-55.
Oktaviani, N.P.S., Ariyanto, D. (2019). Pengaruh Financial Distress, Ukuran Perusahaan, dan
Corporate Governance pada Audit delay. E-jurnal Akuntansi Universitas Udayana, Vol.
3.Juni, 2154-2182.
Jurnal Kontemporer Akuntansi; Vol. 2, No. 2, September
Ferdianto, Agoes, dan Kristian: Pengaruh Mekanisme CG dan Ukuran KAP terhadap Audit Delay dengan Anak
Perusahaan Sebagai Variabel Moderasi
Otoritas Jasa Keuangan. (2014a). POJK No. 33/POJK.04/2014. Direksi dan Dewan Komisaris
Emiten atau Perusahaan Publik.
______. (2014b). Roadmap Tata Kelola Indonesia: Menuju Tata Kelola Emiten dan Perusahaan
Publik yang Lebih Baik. https://www.ojk.go.id/id/data-dan-statistik/ojk/Pages/roadmaptata-kelola-perusahaan-indonesia-menuju-tata-kelola-emiten-dan-perusahaan-publik-yanglebih-baik.aspx diakses tanggal 7 Februari 2021.
Oussii, A. A. & Taktak, N. B. (2018). Audit Committee Effectiveness and Financial Reporting
Timeliness, The Case of Tunisian Listed Companies. African Journal of Economic and
Management Studies Vol.9 No.1. 34-55.
Pangestu, J.C., dan Hoesada, J. (2018). Pengaruh Ukuran Perusahaan, Rasio Hutang pada Total
Aset, Rasio Kelancaran Keuangan, Tingkat Pulangan Aset, Dan Perubahan Laba Per
Saham terhadap Waktu Pelaporan Audit Pada Seluruh Sektor Pertambangan Di Bursa Efek
Indonesia Periode Tahun 2012 – 2016. Jurnal Muara Ilmu Ekonomi dan Bisnis, Vol. 2, No.
, Oktober 2018 : 503-510.
Pinatih, N.W.A.C dan Sukartha, I.M. (2017). Faktor-faktor yang mempengaruhi audit delay
perusahaan di Bursa Efek Indonesia. E-jurnal Akuntansi Universitas Udayana, 19(3), 2349
– 2467.
Purnami, N.K.Y., Kurniawan, P.S., Wahyuni, M.A. (2019). Pengaruh Jenis Industri, Laba dan
Rugi Operasi, Dewan Komisaris dan Komite Audit terhadap kecenderungan Audit delay
(Studi Empiris pada Perusahaan LQ-45 Bursa Efek Indonesia tahun 2015-2017). Jurnal
Ilmiah Mahasiswa Akuntansi (JIMAT). Universitas Pendidikan Ganesha, Vol. 10, No. 1,
-60.
Ragil, M.W. dan Provita W. (2020). Implementasi Good Corporate Governance Terhadap Audit
Report Lag. Konferensi Ilmiah Mahasiswa UNISSULA (KIMU) 3, 746-771.
Rezaee, Zabihollah, (2009), Corporate Governance and Ethics. USA: John Wiley&Sons.
Sari, W. O. I., Subroto, B., Ghofar A. (2019). Corporate Governance Mechanism and Audit
Report Lag Moderated by Audit Complexity. Research in Business & Social Science.
IJRBS Vol 8 No 6 ISSN : 2147-4478. 256-261.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta, CV.
Tulung, J.E & Ramdani D. (2018). Independence, Size and Performance of the Board : An
Emerging Market Research. Corporate Ownership & Control, Vol. 15, 201-208.
Vaziri A. & Azadi, K. (2017). The impact of audit reports on financial information content.
International Journal of Economics and Financial Issues, 7(3), 304-308