Authors:

I Putu Bagus Sastra Wirayudha, I Ketut Budiartha

Abstract:

“The relevance of financial statements will be lost if there is a delay, such as due to audit report lag. This study aims to determine the effect of profitability, firm size and KAP reputation on audit report lag. The location of the research was carried out on the Indonesia Stock Exchange (IDX) in manufacturing companies for the 2018-2020 period. The sampling technique is purposive sampling with a sample of 135 companies observed. Data were analyzed using multiple linear regression. Based on the analysis, it can be seen that profitability has a negative effect on audit report lag, company size has a negative effect on audit report lag and KAP’s reputation has a negative effect on audit report lag. Keywords: Audit Report Lag; Profitability; Company Size; KAP Reputation”

Keywords

Audit Report Lag; Profitability; Company Size; KAP Reputation

Downloads:

Download data is not yet available.

References

  • Abbas, D. S., Hkakim, M. Z., & Rustandi, R. (2019). Pengaruh Profitabilitas, Solvabilitas, Opini Audit Dan Reputasi Kantor Akuntan Publik Terhadap Audit Report Lag. COMPETITIVE Jurnal Akuntansi Dan Keuangan, 3(1), 21–39.
  • Abdillah, M. R., Mardijuwono, A. W., & Habiburrochman, H. (2019). The effect of company characteristics and auditor characteristics to audit report lag. Asian Journal of Accounting Research, 4(1), 129–144. https://doi.org/10.1108/AJAR-05-2019-0042
  • Abernathy, J. L., Barnes, M., Stefaniak, C., & Weisbarth, A. (2016). An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research. International Journal of Auditing, 21(1), 100–127. https://doi.org/10.1111/ijau.12083
  • Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research, 10(1), 56–86. https://doi.org/10.1108/09675420910963397
  • Ahmed, A. A. A., & Hossain, S. (2019). Audit Report Lag: A Study of the Bangladeshi Listed Companies. SSRN Electronic Journal, 4(2), 49–56. https://doi.org/10.2139/ssrn.3406733
  • Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, Incorporating Advances in International Accounting, 24(2), 217–226. https://doi.org/10.1016/j.adiac.2008.08.002
  • Artaningrum, R. G., Budhiarta, I. K., & Wirakusuma, M. (2017). Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan Dan Pergantian Manajemen Pada Audit Report Lag Perusahaan Perbankan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(3), 1079–1108. https://ojs.unud.ac.id/index.php/EEB/article/view/24231
  • Dibia, N. O., & Onwuchekwa, J. C. (2013). An examination of the audit report lag of companies quoted in the Nigeria stock exchange. International Journal of Business and Social Research, 3(9), 8–16.
  • Firnanti, F., & Karmudiandri, A. (2020). Corporate Governance and Financial Ratios Effect on Audit Report Lag. GATR Accounting and Finance Review, 5(1), 15–21. https://doi.org/10.35609/afr.2020.5.1(2)
  • Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19. Badan Penerbit Universitas Diponegoro.
  • Habib, A., & Bhuiyan, M. B. U. (2011). Audit firm industry specialization and the audit report lag. Journal of International Accounting, Auditing and Taxation, 20(1), 32–44. https://doi.org/10.1016/j.intaccaudtax.2010.12.004
  • Habib, A., Bhuiyan, M. B. U., Huang, H. J., & Miah, M. S. (2018). Determinants of audit report lag: A meta-analysis. International Journal of Auditing, 23(1), 1–25. https://doi.org/10.1111/ijau.12136
  • Hassan, Y. M. (2016). Determinants of audit report lag: evidence from Palestine. Journal of Accounting in Emerging Economies, 6(1), 13–32. https://doi.org/10.1108/jaee-05-2013-0024
  • Ilaboya, O. J., & Christian, I. (2014). Corporate Governance and Audit Report Lag in Nigeria Ilaboya,. International Journal of Humanities and Social Science, 4(13), 172–180. https://www.edouniversity.edu.ng/oerrepository/articles/corporate_governance_and_audit_report_lag_in_nigeria_journal.pdf
  • Isnaini, R. T. (2017). Pengaruh Profitabilitas, Solvabilitas, Kompleksitas Operasi, Reputasi Kap, Umur Perusahaan Terhadap Audit Report Lag. Riset Akuntansi Dan Keuangan, 3(1), 1–14.
  • Isnania, S. A., Sukarmanto, E., & Maemunah, M. (2018). Pengaruh komite audit , dewan komisaris independen dan reputasi kap terhadap audit report lag. Prosiding Akuntansi, 4(1), 40–45. http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/9786
  • Jayati, R. D., Machmuddah, Z., & Utomo, S. D. (2020). Audit Report Lag: Faktor Yang Mempengaruhi. Jurnal Akuntansi Dan Auditing, 17(1), 115–130.
  • Junri, J. E. S., Marbun, W. W., & Yunisa, R. (2021). Pengaruh Pergantian Auditor, Ukuran Perusahaan, Laba Rugi Dan Solvabilitas Terhadap Audit Report Lag (Sektor Industri Dasar Kimia, Barang Konsumsi Dan Aneka Industri). Jurnal Ekonomi Bisnis Manajemen Prima, 3(1), 80–90. https://doi.org/10.34012/jebim.v3i1.1803
  • Kaaroud, M. A., Mohd Ariffin, N., & Ahmad, M. (2020). The extent of audit report lag and governance mechanisms: Evidence from Islamic banking institutions in Malaysia. Journal of Islamic Accounting and Business Research, 11(1), 70–89. https://doi.org/10.1108/JIABR-05-2017-0069
  • Kristianto, W., & Apriwenni, P. (2018). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan Dan Opini Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Jurnal Bina Akuntansi, 5(2), 224–252. https://doi.org/10.52859/jba.v5i2.23
  • Lee, H. Y., & Jahng, G. J. (2008). Determinants of audit report lag: Evidence from Korea - An examination of auditor-related factors. Journal of Applied Business Research, 24(2), 27–44. https://doi.org/10.19030/jabr.v24i2.1352
  • Lesmana, K. K. (2021). Pengaruh Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Audit Report Lag. JRAK Jurnal Riset Akuntansi Dan Bisnis, 7(1), 84–92.
  • Maitimo, B. T. N., & Safriliana, R. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Reputasi KAP terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Indonesia). Conference on Economic and Business Innovation, 6(35), 1–10.
  • Makhabati, D. N. E., & Adiwibowo, A. S. (2019). Pengaruh Spesialisasi Industri KAP, Reputasi Auditor, dan Audit Tenure Terhadap Audit Report Lag. Diponegoro Journal of Accounting, 8(2), 15–28.
  • Margaretha, P. H. (2021). PENGARUH KOMPLEKSITAS AUDIT, SPESIALISASI INDUSTRI AUDITOR, REPUTASI AUDITOR, DAN LEVERAGE TERHADAP AUDIT REPORT LAG. Junral Ilmiah Mahasiswa, 9(2), 1–17.
  • Mayling, P., & Prasetyo, A. B. (2020). PENGARUH AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Industri Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Diponegoro Journal of Accounting, 9(2), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
  • Mohamad-Nor, M. N., Shafie, R., & Wan-Hussin, W. N. (2010). Corporate governance and audit report lag in Malaysia. Asian Academy of Management Journal of Accounting and Finance, 6(2), 57–84.
  • Ni’mah, D. L., & Triani, N. N. A. (2021). Pengaruh Variabel Profitabilitas , Size , Inherent Risk , Pertumbuhan Perusahaan dan Audit Changes terhadap Audit Report Lag. Jurnal Akuntansi Unesa, 9(2), 1–13.
  • Ningsih, A. C., & Agustina, Y. (2020). Pengaruh Opini Audit, Pergantian Auditor, Dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Sektor Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2018. Jurnal Ilmiah Akuntansi Rahmaniyah, 3(1), 68. https://doi.org/10.51877/jiar.v3i1.94
  • Novianti, A., & Nuryatno, M. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Perusahaan Melakukan Pergantian Kap. In Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik (Vol. 12, Issue 1, pp. 1–20). https://doi.org/10.25105/jipak.v12i1.4576
  • Nurkholik, & Amaliyah, R. (2021). Pengaruh Kompleksitas Operasi, Profitabilitas, Reputasi KapDan Ukuran Perusahaan Terhadap Audit Report Lag(Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015 – 2018). Jurnal Ekonomika Dan Bisnis, 8(1), 11–27.
  • Prabasari, I. G. A. A. R., & Merkusiwati, N. K. L. A. (2017). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Komite Audit Pada Audit Delay Yang Dimoderasi Oleh Reputasi Kap. E-Jurnal Akuntansi, 20(2), 1704–1733.
  • Pradnyadari Pemayun, C. I. M., & Putra Astika, I. B. (2021). Karakteristik Komite Audit Pada Audit Report Lag. E-Jurnal Akuntansi, 31(1), 152–167. https://doi.org/10.24843/eja.2021.v31.i01.p12
  • Rosalia, Y., -, K., & Ardini, L. (2019). Faktor-Faktor Yang Mempengaruhi Audit Report Lag Dengan Reputasi Kap Sebagai Pemoderasi. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 4(1), 44. https://doi.org/10.32897/jsikap.v4i1.161
  • Rosharlianti, Z. (2021). Faktor Determinan Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019. Journal of Applied Managerial Accounting, 5(2), 132–141. https://doi.org/10.30871/jama.v5i2.3053
  • Saputri, E. R., Setyadi, E. J., Hariyanto, E., & Inayati, N. I. (2021). Pengaruh Audit Tenure, Auditor Switching, Reputasi Auditor, Dan Financial Distress Terhadap Audir Report Lag (Studi Pada Perusahaan Pertambanganyang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019). Ratio : Reviu Akuntansi Kontemporer Indonesia, 2(2), 73–81. https://doi.org/10.30595/ratio.v2i2.10374
  • Siregar, I. U., & Sujiman, L. S. (2021). Pengaruh Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI 2018 - 2020. Jurnal Ekonomi Dan Bisnis, 14(3D), 4–19.
  • Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
  • Sunarsih, N. M., Munidewi, I. A. B., & Masdiari, N. K. M. (2006). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Audit, Opini Audit, Komite Audit terhadap Audit Report Lag. Jurnal KRISNA: Kumpulan Riset Akuntansi, 13(1), 1–13.
  • Tampubolon, R. R., & Siagian, V. (2020). Pengaruh profitabilitas, solvabilitas, likuiditas dan audit tenure terhadap audit report lag dengan komite sebagai pemoderasi. Jurnal Ekonomi Modernisasi, 16(2), 82–95. https://doi.org/10.21067/jem.v16i2.4954
  • Widhiasari1, N. M. S., & Budiartha, I. K. (2016). Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor Terhadap Audit Report Lag. E-Jurnal Akuntansi, 15(1), 200–228.
  • Yahya, A., & Cahyana, D. (2021). Determinan Audit Report Lag (Studi Empirik Pada Perusahaan Lq-45 Tahun 2014-2018). JAD Jurnal Riset Akuntansi & Keuangan Dewantara, 4(2), 146–159. https://doi.org/10.26460/ad.v4i2.8384

PDF:

https://jurnal.harianregional.com/akuntansi/full-86448

Published

2022-09-26

How To Cite

WIRAYUDHA, I Putu Bagus Sastra; BUDIARTHA, I Ketut. Profitabilitas, Ukuran Perusahaan, Reputasi Kantor Akuntan Publik dan Audit Report Lag.E-Jurnal Akuntansi, [S.l.], v. 32, n. 9, p. 2837-2849, sep. 2022. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-86448. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2022.v32.i09.p16.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 32 No 9 (2022)

Section

Articles

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