KUALITAS LAPORAN KEUANGAN: APAKAH KETERLAMBATAN LAPORAN AUDIT, KESIBUKAN MITRA AUDIT, KARAKTERISTIK DIREKSI DAPAT MEMPENGARUHI?
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Abstract
Delays in audit reports can be caused by busy audit partners who hold several clients, which can affect the quality of financial reports. This research analyzes the influence of audit partners' busyness and directors' characteristics on the quality of financial reports, with audit report delays as a mediating variable. Using multiple linear regression, this research examines 233 sample data from property and real estate companies listed on the IDX during the 2018-2022 period. The research results show that the size of the board of directors has a significant negative effect on audit report delays. Audit report delays have a significant negative effect, and the directors' expertise has a significant positive effect on the quality of financial reports. Delays in the audit report are not significant in mediating the effect of partner busyness and director characteristics on the quality of financial reports. The results of this research provide new insight into evaluating financial reports, especially regarding delays in audit reports, partners' busyness, and directors' characteristics.
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Kennardi Tanujaya, & Christian. (2023). KUALITAS LAPORAN KEUANGAN: APAKAH KETERLAMBATAN LAPORAN AUDIT, KESIBUKAN MITRA AUDIT, KARAKTERISTIK DIREKSI DAPAT MEMPENGARUHI? . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(2), 393-414. https://doi.org/10.29303/akurasi.v6i2.419
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Ewert, R., & Wagenhofer, A. (2015). Economic relations among earnings quality measures. A Journal of Accounting, Finance and Business Studies, 51(3), 311–355.
Fanani, Z., & Sari, Y. (2022). Pengaruh struktur kepemilikan, transaksi pihak terkait, dan reputasi perusahaan terhadap manajemen laba. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 5(1), 15–28.
Firnanti, F., & Karmudiandri, A. (2020). Corporate governance and financial ratios effect on audit report lag. GATR Accounting and Finance Review, 5(1), 15–21.
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The Accounting Review, 79(4), 967–1010.
Gamra, S. Ben, Hamza, F., & Borgi, H. (2022). The impact of IFRS adoption and corporate governance mechanisms on audit report lag : Evidence from an emerging country. Journal of Accounting and Management Information Systems, 21(4), 604–630.
Garkaz, M., Abdollahi, A., & Niknam, S. (2016). Studying the effect of the board characteristics on the timeliness financial reporting of listed companies in Tehran Stock Exchange. Journal of Financial and Actuarial Mathematics and Management, 4, 42–48.
Gitman, L. J., & Zutter, C. J. (2010). Principles of managerial finance. In Pearson (13th ed., Vol. 24, Issue 3). Pearson Education.
Goodwin, J., & Wu, D. (2016). What is the relationship between audit partner busyness and audit quality? Contemporary Accounting Research, 33(1), 341–377.
Habib, A., Bhuiyan, M. B. U., & Sun, X. (Sean). (2019). Audit partner busyness and cost of equity capital. International Journal of Auditing, 23(1), 57–72.
Harianja, A., & Sinaga, J. T. G. (2022). The effect of audit fee, audit delay, and auditor switching on audit quality. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 6(1), 23–31.
Hassan, Y. M. (2016). Determinants of audit report lag: Evidence from Palestine. Journal of Accounting in Emerging Economies, 6(1), 13–32.
Herath, S. K., & Albarqi, N. (2017). Financial reporting quality : A literature review school of business administration. International Journal of Business Management and Commerce, 2(2), 1–14.
Hussin, W. N., Bamahros, H. M., & Shukeri, S. N. (2018). Lead engagement partner workload, partner-client tenure and audit reporting lag: Evidence from Malaysia. Managerial Auditing Journal, 33(3), 246–266.
Ikatan Akuntansi Indonesia. (2016). Standar Akuntansi Keuangan, PSAK No.l: Penyajian Laporan Keuangan. Salemba Empat. Retrieved from: https://web.iaiglobal.or.id/PSAK-Umum/7
Ishaq, M., & Che-ahmad, A. (2016). Effects of board size , board committees characteristics and audit quality on audit report lags. The European Proceedings of Social & Behavioural Sciences, 810–818.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Joened, J. A., & Damayanthi, I. G. A. E. (2016). Pengaruh karakteristik dewan komisaris, opini auditor, profitabilitas, dan reputasi auditor pada timeliness of financial reporting. E-Jurnal Akuntansi Universitas Udayana, 14(1), 423–450.
Juliardi, D., Cahyono, Y., & Suryani, P. (2021). The characteristics of auditee and audit report lag. Jurnal Riset Akuntansi Terpadu, 14(1), 66–75.
Khoufi, N., & Khoufi, W. (2018). An empirical examination of the determinants of audit report delay in France. Managerial Auditing Journal, 33(8–9), 700–714.
Krisyadi, R., & Noviyanti, N. (2022). Analisis faktor-faktor yang mempengaruhi keterlambatan laporan audit. Owner: Riset & Jurnal Akuntansi, 6(1), 147–159.
Kuslihaniati, D. F., & Hermanto, S. B. (2016). Pengaruh praktik corporate governance dan karakteristik perusahaan terhadap audit report lag. Jurnal Ilmu Dan Riset Akuntansi, 5(2), 1–22.
Lai, K. M. Y., Sasmita, A., Gul, F. A., Foo, Y. B., & Hutchinson, M. (2018). Busy Auditors, Ethical Behavior, and Discretionary Accruals Quality in Malaysia. Journal of Business Ethics, 150(4), 1187–1198.
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