ANALISIS KARAKTERISTIK PERUSAHAAN DAN AUDITOR YANG MEMPENGARUHI KETERLAMBATAN PENYELESAIAN AUDIT DAN DAMPAKNYA TERHADAP REAKSI INVESTOR

http://doi.org/10.22216/jbe.v3i1.2508


Sumantri Sumantri(1), Desiana Desiana(2), Hendi Hendi(3*)

(1) Universitas Internasional Batam
(2) Universitas Internasional Batam
(3) Universitas Internasional Batam
(*) Corresponding Author

Abstract


Audit delays can be happen in any corporations. Audit delays are determined by the number of days that elapse from the end of auditees’ fiscal years till the date of audit report released. On time information will be quick reaction by investor. It is important to understand factors that influence audit delay since it directly affects the timeliness of financial reporting which is one of the most important qualitative attributes of financial statements. This research uses 534 firms listed in Indonesian Stock Exchanges, which is selected by using purposive sampling method. Those selected firms announced their financial statements during the 2016. Based on the regression result of the research, those selected samples and qualified the selected criteria are 403 samples. The result of the research showed that the company size, audit complexity and industry classification have significant effect on the audit delays. Additional analyze of the research showed that audit delays has significant effect on the abnormal return to predict investor reaction.  

 

Keterlambatan penyelesaian audit dapat terjadi pada setiap perusahaan. Keterlambatan penyelesaian audit ditentukan dari jumlah hari yang berlalu sejak tanggal akhir tahun fiskal auditee hingga tanggal laporan audit diterbitkan. Hal ini penting untuk memahami faktor-faktor yang mempengaruhi keterlambatan audit karena berpengaruh langsung terhadap ketepatan waktu pelaporan keuangan yang merupakan salah satu atribut yang terpenting dalam kualitatif laporan keuangan. Penelitian ini menggunakan 534 perusahaan yang terdaftar di Bursa Efek Indonesia, yang dipilih dengan metode purposive sampling. Perusahaan yang dipilih melaporkan laporan keuangannya pada tahun 2016. Berdasarkan hasil penelitian, sampel yang memenuhi kriteria penelitian adalah 403 sampel. Hasil dari penelitian menunjukkan bahwa ukuran perusahaan, kompleksitas audit dan jenis industri berpengaruh signifikan terhadap keterlambatan penyelesaian audit. Analisis tambahan penelitian menunjukkan keterlambatan penyelesaian audit berpengaruh signifikan terhadap abnormal return untuk memprediksi reaksi investor.



Keywords


karakteristik perusahaan; karakteristik auditor; keterlambatan penyelesaian audit; reaksi investor

Full Text:

PDF

References


Al-Ghanem, W. dan Hegazy, M. (2011). An empirical analysis of audit delays and timeliness of corporate financial reporting in Kuwait. Eurasian Business Review, 1, 73-90.

Ashton, R. H., Willingham, J. J., dan Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275-292.

Banimahd, B., Moradzadehfard, M., dan Zeynali, M. (2012). Audit report lag and auditor change: Evidence from Iran. Journal of Basic and Applied Scientific Research, 2(12), 12278-12282.

Bapepam-LK (2011). Keputusan Ketua Badan Pengawas Pasar Modal No. KEP-346/BL/2011 Tentang Penyampaian Laporan Keuangan Berkala.

Che-Ahmad, A., dan Abidin, S. (2008). Audit delay of listed companies: A case of Malaysia. International Business Research, 1(4), 32-39.

Dyer, J. C., dan McHugh, A. J. (1975). The timeliness of the Australian annual report. Journal of Accounting Research, 13(2), 204-219.

Fagbemi, T. O., dan Uadiale, O. M. (2011). An appraisal of the determinants of timeliness of audit report in Nigeria: Evidence from selected quoted companies. The 2011 New Orleans International Academic Conference, 355-372.

Ghozali, I. (2001). Analisis Multivanate dengan Program SPPS. Edisi ke 2. Universitas Diponegoro.

Givoly, D., dan Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. The Accounting Review, 57(3), 485-508.

Hassan, Y. M. (2016), Determinants of audit report lag: evidence from Palestine. Journal of Accounting in Emerging Economies, 6(1), 13-32.

Indriantoro dan Supomo (1999). Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen. Edisi Pertama. BPFE Yogyakarta. Yogyakarta.

Ismail, H., Mustapha, M., dan Ming, C. O. (2012). Timeliness of audited financial reports of Malaysian listed companies. International Journal of Business and Social Science, 3(22), 242-247.

Iyoha, F. O. (2012). Company attributes and the timeliness of financial reporting in Nigeria. Business Intelligence Journal, 5(1), 41-49.

Kartika, A. (2011). Faktor-faktor yang mempengaruhi audit delay pada perusahaan manufaktur yang terdaftar di BEI. Dinamika Keuangan dan Perbankan, 3(2), 152-171.

Modugu, P. K., Eragbhe, E., dan Ikhatua, O. J. (2012). Determinants of audit delay in Nigerian companies: Empirical evidence. Research Journal of Finance and Accounting, 3(6), 46-55.

Mukhtaruddin, Oktarina, R., Relasari, dan Abukosim (2015). Firm and Auditor Characteristics, and Audit Report Lag in Manufacturing Companies Listed on Indonesia Stock Exchange during 2008-2012. Expert Journal of Business and Management, 3(1), 13-26.

Pourali, M. R., Jozi, M., Rostami, K. H., Taherpour, G. R., dan Niazi, F. (2012). Investigation of effective factors in audit delay: Evidence from Tehran Stock Exchange (TSE). Research Journal of Applied Sciences, Engineering and Technology, 5(2), 405-410.

Shulthoni, M. (2012). Determinan audit delay dan pengaruhnya terhadap reaksi investor (Studi empiris pada perusahaan yang listing di BEI tahun 2007-2008). Jurnal Akuntansi dan Ekonomi Bisnis, 1(1), 55-71.

Turel, A. (2010). Timeliness of financial reporting in emerging capital markets: Evidence from Turkey. Istanbul University Journal of the School of Business Administration, 39(2), 227-240.

Vuko, T., & Cular, M. (2014). Finding determinants of audit delay by pooled OLS regression analysis. Croation Operational Research Review, 5, 81-91.

Winarno (2007). Metodologi Penelitian dalam Pendidikan Jasmani. Universitas Negeri Malang. Malang.


Refbacks



Copyright (c) 2018 Sumantri Sumantri, Desiana Desiana, Hendi Hendi

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Jurnal Benefita has been migrated to the new website. To make a new submission in Jurnal Benefita, you can easily go to new webstie link HERE and register.

 

Published by LLDIKTI Wilayah X

Khatib Sulaiman Street Padang
West Sumatera, Indonesia
Phone: +62751705637
Fax: +62751705637
Email: jurnal.lldikti10@ristekdikti.go.id

E ISSN 2477-7862                                                    Â