PENGARUH LIKUIDITAS, KOMPLEKSITAS OPERASI PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS PERUSAHAAN TERHADAP AUDIT REPORT LAG
Main Article Content
Abstract
This study aims to prove and empirically examine the effect of liquidity, company operating complexity, capital structure and profitability on audit report lag in non-bank companies listed on the Indonesia Stock Exchange for the period 2014 – 2018. This study is quantitative with a purposive sampling technique. sampling. Data processing using Multiple Linear Regression through eviews 10 application. Hypothesis testing analysis was carried out partially and simultaneously. The results of this study indicate that: (1) Liquidity with CR (Current Ratio) proxy, Capital Structure with LTDER (Long Term Debt to Equity Ratio) proxy, Profitability with ROA (Return on Assets) proxy has a significant and negative effect on audit report lag in non-bank companies listed on the IDX for the period 2014-2018; (2) The complexity of the Company's Operations with the JTAP proxy (Number of Subsidiaries) has a significant and positive effect on audit report lag in non-bank companies listed on the IDX for the period 2014-2018.
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
Aristika. 2016. Analisis Faktor-Faktor Yang mempengaruhi Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa efek Indonesia). Jurnal Akuntansi, Vol.XIX, No.1, Januari 2015.
Ariyani dan Budiartha. 2014. Pengaruh Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan dan Reputasi KAP Terhadap Audit Report Lag Pada Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, Vol 8, No 2 Hal: 217-230.
Artaningrum, Budiartha, dan Wirakusuma. 2017. Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan Dan Pergantian Manajemen Pada Audit Report Lag Perusahaan Perbankan Yang Terdaftar DI Bursa Efek Indonesia Tahun 2009-2013. ISSN:2337-3067. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, Vol.6.3, 2017.
Dewan Standar Akutansi Keuangan Ikatan Akuntan Indonesia (DSAK-IAI), 2020. Pernyataan Standar Akuntansi Keuangan (PSAK), Ikatan Akuntan Indonesia (IAI).
Dewan Standar Profesional Akuntan Publik Institut Akuntan Publik Indonesia (DSPAP-IAPI). 2020. Standar Auditing. Institut Akuntan Publik Indoesia (IAPI).
Dura, Justita. 2017. Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Report Lag Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia (Studi Kasus Pada Sektor Manufaktur). JIBEKA, Vol. 11, Nomor 1, Februari 2017: Hlm 64-70.
Gunarsa, Dwija Putri. 2017. Pengaruh Komite Audit, Independensi Komite Audit, dan Profitabilitas Terhadap Audit Report Lag di Perusahaan Manufaktur. ISSN:2302-8556. E- Jurnal Akuntansi Universitas Udayana, Vol.20.2, Agustus 2017.
Harahap dkk. 2015. Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. JOM FEKON, Vol.20, No.1, Februari 2015.
Ikatan Akuntan Indonesia (IAI), 2020. Kerangka Konseptual Pelaporan Keuangan
Ni Komang Ari Sumartini dan Ni Luh Sari Widhiyani. 2014. Pengaruh Opini Audit, Solvabilitas, Ukuran KAP Dan Laba Rugi Pada Audit Report Lag. ISSN:2302-8556. E-Jurnal Akuntansi
Universitas Udayana, Vol.9.1, 2014.
Priyadi dkk. 2016. Faktor-Faktor Yang mempengaruhi Audit Report Lag Pada Perusahaan Manufaktur Tahun 2010-2014. ISSN:2460-0585. Jurnal Ilmu da Riset Akuntansi, Vol.5 Nomor.2, Juni 2016.
Raden Achmad Aryandra. 2018. Faktor-Faktor Yang Mempengaruhi Audit Report Lag Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2012 – 2015. Jurnal Ilmu Akuntansi, Vol.16, Nomor 2, Juli 2018.
Sri Ayu Dahliana M. 2018. Pengaruh Ukuran Perusahaan, Umur Perusahaan, Rasio Profitabilitas, Debt to Equity Ratio dan Debt to Total Assets Ratio terhadap Audit Delay. Jakarta: Universitas Tarumanagara, Jakarta. Jakarta: Universitas Tarumanagara, Jakarta.
Sutikno dan Hadiprajitno. 2015. Analisis Faktor Internal Dan Eksternal Yang Berpengaruh Terhadap Audit Report Lag. Semarang: Universitas Diponegoro, Semarang.