Articlebronze2013

PENGARUH KARAKTERISTIK AUDITOR, OPINI AUDIT, AUDIT TENURE, PERGANTIAN AUDITOR PADA AUDIT DELAY

33 citations0/0 files storedJurnal Ilmiah Akuntansi dan Humanika

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

ABSTRAK Audit delay merupakan lamanya waktu penyampaian laporan keuangan yang diukur dari penutupan tahun buku laporan keuangan sampai diselesaikannya laporan keuangan auditan oleh auditor independen. Penelitian ini bertujuan untuk menganalisis pengaruh reputasi, spesialisasi, opini audit, lama waktu penugasan, dan pergantian auditor pada audit delay. Metode penentuan sampel menggunakan purposive sampling dan memperoleh 72 perusahaan sebagai sampel untuk periode 2010-2011. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa spesialisasi auditor berpengaruh negatif pada audit delay, sedangkan pergantian auditor berpengaruh positif pada audit delay. Sementara itu reputasi auditor, opini audit, dan lamanya waktu penugasan tidak berpengaruh pada audit delay. . Kata kunci: karakteristik, opini, reputasi, spesialisasi, ABSTRACT Audit is the length of time delay submitted of financial statements are measured from the last time fiscal year of financial statements until the completion of the financial statements audited by an independent auditor. This study aimed to investigate the influence of auditor reputation, specialization, audit opinion, audit tenure, and auditor switching on audit delay. Sampling method using purposive sampling and obt ain 72 companies for 2010 until 2011. Data processing is performed using multiple linear regression analysis. These results indicate that auditor specialization have a negative effect on audit delay, while auditor switching have positive effect on audit delay. However auditor reputation, audit opinion, and audit tenure do not have a significant effect on the audit delay. Keywords: characteristic, opinion, reputation, specialization

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2011Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay Perusahaan Sektor Perdagangan Yang Terdaftar Di Bei Periode 2007-2009

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2018Pengaruh Audit Tenure dan Financial Distress pada Audit Delay dengan Spesialisasi Auditor Sebagai Variabel Pemoderasi 2018The Effect of Company Size, Accounting Firm Size, Solvency, Auditor Switching, and Audit Opinion on Audit Delay 2021DOES FINANCIAL DISTRESS HAS AN EFFECTS ON AUDIT REPORT LAG? (STUDY ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE)2015PENGARUH JENIS INDUSTRI, SPESIALISASI INDUSTRI AUDITOR, DAN OPINI AUDITOR PADA AUDIT DELAY 2014FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012 2019The Determinants of Delay in Publication of Financial Statement 2019Pengaruh Financial Distress, Komisaris Independen, Kepemilikan Institusional, Audit Tenure, dan Reputasi Kantor Akuntan Publik Pada Ketepatwaktuan Publikasi Laporan Keuangan

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