Pengaruh Kompleksitas Operasi Perusahaan, Umur Perusahaan dan Opini Auditor Terhadap Ketepatwaktuan Laporan Audit

Bambang Bambang,Nurhairunnisa Nurhairunnisa,Robith Hudaya

doi:10.30812/rekan.v2i1.1051

Bambang Bambang, Nurhairunnisa Nurhairunnisa + Show 1 more

Open Access

https://doi.org/10.30812/rekan.v2i1.1051

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Abstract

This study aims to determine the effect of the complexity of company operations, company age, and auditor's opinion on the timeliness of audit reports on mining companies listed on the IDX in 2016-2018. The analysis technique used is descriptive analysis with hypothesis testing using multiple linear regression models through SPSS version 22 software. This study uses secondary data, namely annual reports published on the website www.idx.co.id or published through the company's official website. The population of this research is all mining companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling technique was using purposive sampling. Based on predetermined criteria, 30 companies were obtained as samples and 90 observations. The results of this study indicate that there is no influence of the complexity of the company's operations, company age, and the auditor's opinion on the timeliness of the audit report. This research is expected to contribute thoughts, information, and benefits to related stakeholders. For public accountants, this research can be used as a reference that can be used in carrying out their audit service practices, especially in an effort to improve the efficiency and effectiveness of audit implementation through managing factors that can affect the timeliness of submitting audit reports so that audit completion can be improved and accelerated. publication of audited financial reports. For investors, these useful concepts of thought and understanding can be used as a reference in reading and analyzing information in making decisions, especially in matters relating to audited financial reports.

Highlights

This study aims to determine the effect of the complexity of company operations, company age, and auditor's opinion on the timeliness of audit reports on mining companies listed on the IDX in 20162018
The results of this study indicate that there is no influence of the complexity of the company's operations, company age, and the auditor's opinion on the timeliness of the audit report
Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, dan Pergantian Auditor terhadap Audit Report Lag. EJurnal Akuntansi Universitas Udayana, 15, 200–227

Summary

Valid N

Tabel statistik deskriptif diatas menunjukkan jumlah observasi (N) dalam penelitian ini adalah 90 observasi. Kemudian nilai rata-rata tingkat KOP yang dimiliki oleh perusahaan sampel adalah 12,39 yang menunjukan bahwa rata-rata perusahaan selama periode pengamatan memiliki sebanyak 12 entitas anak dengan standar deviasi sebesar 15,835 yang berarti variasi jumlah anak perusahaan yang ada cukup besar. Kemudian nilai ratarata UP sampel adalah sebanyak 13,10 tahun dengan standar deviasi sebesar 6,97 yang berarti bahwa umur perusahaaan dalam penelitian ini tidak terlalu bervariasi. Kemudian nilai rata-rata tingkat KLA yang dimiliki oleh perusahaan sampel adalah sebesar 0,87 yang menunjukan bahwa rata-rata 87% perusahaan pertambangan menyampaikan laporan keungan auditannya secara tepat waktu selama periode pengamatan dengan standar deviasi sebesar 0,34 yang berarti bahwa variasi data KLA cukup rendah. Hasil uji multikolinearitas dapat dilihat pada tabel 4.2 sebagai berikut : Tabel 4.2 Hasil Uji Multikolinearitas

Collinearity Statistics

Standardized Coefficients

Daftar Pustaka