PENGARUH SPECIALIZATION INDUSTRIAL AUDITOR, EXPERIENCE AUDITOR, CONTINUING PROFESSIONAL EDUCATION TERHADAP AUDIT REPORT LAG DENGAN EFFECTIVENESS OF THE AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI
PADA PERUSAHAAN BURSA EFEK INDONESIA, SEKTOR USAHA PERDAGANGAN, JASA DAN INVESTASI PERIODE 2016 S.D 2019
Abstract
Pengujian pada audit report lag dengan menggunakan karakteristik auditor eksternal yaitu specialization industrial auditor, experience auditor, continuing professional education sebagai variabel independen, variabel moderasi effectiveness of the audit committee dan variable kontrol financial condition dan firm size di Bursa Efek Indonesia pada sektor usaha trade, service, and investmen periode 2016 s.d 2019 digunakan penulis pada penelitian ini. Metode purposive sampling digunakan, sehingga sampel 97 perusahaan, periode pengamatan 4 tahun, menghasilkan 388 laporan audit perusahaan. Pengolahan data menggunakan aplikasi Eviews 12. Temuan pengujian disimpulkan secara simultan continuing professional education, experience auditor, specialization industrial auditor, financial condition, and firm size berpengaruh pada audit report lag secara signifikan. Pada pengujian parsial terdapat dua variabel yang berpengaruh specialization industrial auditor berpengaruh negatif signifikan dan financial condition terhadap audit report lag signifikan berpengaruh positif. Untuk variabel moderasi effectiveness of the audit committee dapat memoderasi variabel continuing professional education pada audit report lag, untuk variabel experience auditor dan specialization industrial auditor pada pengujian ini tidak menunujukan pengaruh signifikan.
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Peraturan Otoritas Jasa Keuangan Nomor 55 /Pojk.04/2015 Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja Komite Audit
Surat Keputusan Direksi Pt Bursa Efek Indonesia KEP-00015/BEI/01-2021 Perubahan Peraturan Nomor I-E Tentang Kewajiban Penyampaian Informasi
Laporan Keuangan Perusahaan BEI https://ticmi.co.id/
Laporan Keuangan Perusahaan BEI https://www.idx.co.id/
Laporan Akuntan Publik 2016 s.d 2019 https://e-ppid.kemenkeu.go.id/
Ariningtyastuti, Shabilla, and Abdul Rohman. "Pengaruh Efektivitas Komite Audit, Kondisi Keuangan, Kompleksitas Operasi, Profitabilitas, Dan Karakteristik Auditor Eksternal Terhadap Audit Report Lag (Stude Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2019)." Diponegoro Journal of Accounting 10.2 (2021).
Chen, Yahn-Shir, Bao-Guang Chang, and Chia-Chi Lee. "The association between continuing professional education and financial performance of public accounting firms." The international journal of human resource management 19.9 (2008)
Che, L., Langli, J. C., & Svanström, T. (2018). Education, experience, and audit effort. Auditing: A Journal of Practice & Theory, 37(3), 91-115.
Coady, M. (Ed.). (2016). Contexts, practices and challenges: critical insights from continuing professional education: new directions for adult and continuing education, number 151. New Jersey: John Wiley & Sons.
DeZoort, F. T., Hermanson, D. R., Archambeault, D. S., & Reed, S. A. (2002). Audit committee effectiveness: a synthesis of the empirical audit committee literature. Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature, 21, 38.
Dyer, J. C., & McHugh, A. J. (1975). The timeliness of the Australian annual report. Journal of Accounting Research, 13(2), 204-219.
Eisenhardt, K. M. (1989). Building theories from case study research. Academy of Management Review, 14(4), 532-550.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325.
Fujianti, Lailah. "The Role of Legal Compliance and Good Corporate Governance on Reducing Audit Delay on Publicly Listed Companies in Indonesia." Research in World Economy 10.3 (2019)
Gul, F. A., Fung, S. Y. K., & Jaggi, B. (2009). Earnings quality: some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics, 47(3), 265-287.
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).
Habib, Ahsan, and Hedy Jiaying Huang. "Abnormally long audit report lags and future stock price crash risk: evidence from China." International Journal of Managerial Finance (2019).
Khoufi, Nouha, and Walid Khoufi. "An empirical examination of the determinants of audit report delay in France." Managerial Auditing Journal (2018).
Kaspina, Rosa. "Continuing Professional Development of Accounting and Auditing: Russian Experienceand Challenges." Procedia-social and behavioral sciences 191 (2015): 550-553
Lee, Ho‐Young, Vivek Mande, and Myungsoo Son. "Do lengthy auditor tenure and the provision of non‐audit services by the external auditor reduce audit report lags?." International Journal of Auditing 13.2 (2009): 87-104.
Mohammad Rezaei, Fakhroddin, and Norman Mohd‐Saleh. "Audit report lag: the role of auditor type and increased competition in the audit market." Accounting & Finance 58.3 (2018): 885-920
Mukhtaruddin, M., Oktarina, R., Relasari, R., & Abukosim, A. (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.
Mansouri, Ali, Reza Pirayesh, and Mahdi Salehi. "Audit competence and audit quality: Case in emerging economy." International Journal of Business and Management 4.2 (2009): 17-25.
Ocak, M., & Özden, E. (2018). Signing auditor-specific characteristics and audit report lag: A research from Turkey. Journal of Applied Business Research, 34(2).
Ovbiebo, E. O. "Audit Committee Characteristics And Audit Report Lag In Nigeria Insurance Companies." EPRA International Journal of Multidisciplinary Research (2021).
Rusmin, Rusmin, and John Evans. "Audit quality and audit report lag: case of Indonesian listed companies." Asian Review of Accounting (2017).
Stewart, Errol G., and Timothy D. Cairney. "Audit report lag and client industry homogeneity. " Managerial Auditing Journal (2019).
Salsabil, Abiyya. "Pengaruh Pengalaman Auditor, Independensi, Pendidikan Berkelanjutan, Tekanan Waktu Kerja terhadap Pendeteksian Kecurangan oleh Auditor Eksternal dengan Skeptisisme Profesional sebagai Variabel Moderasi." Prosiding Seminar Nasional Pakar. 2020.
Syofyan, E., Septiari, D., Dwita, S., & Rahmi, M. (2021). The characteristics of the audit committee affecting timeliness of the audit report in Indonesia. Cogent Business & Management, 8(1), 1-17.
Ye, K., Cheng, Y., & Gao, J. (2014). How individual auditor characteristics impact the likelihood of audit failure: evidence from China. Advances in Accounting, 30(2).
Wiyantoro, L. S., & Usman, F. (2018). Audit tenure and quality to audit report lag in banking. European Research Studies Journal, 21(3), 417-428.
Ye, Kangtao, Yingli Cheng, and Jingyu Gao. "How individual auditor characteristics impact the likelihood of audit failure: Evidence from China." Advances in accounting 30.2 (2014)
Yuniarti, Rina. "Pengaruh Likuiditas, Ukuran Perusahaan Dan Reputasi KAP Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan." Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah 1.1 (2018).
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Peraturan Otoritas Jasa Keuangan Nomor 55 /Pojk.04/2015 Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja Komite Audit
Surat Keputusan Direksi Pt Bursa Efek Indonesia KEP-00015/BEI/01-2021 Perubahan Peraturan Nomor I-E Tentang Kewajiban Penyampaian Informasi
Laporan Keuangan Perusahaan BEI https://ticmi.co.id/
Laporan Keuangan Perusahaan BEI https://www.idx.co.id/
Laporan Akuntan Publik 2016 s.d 2019 https://e-ppid.kemenkeu.go.id/
Published
2022-12-22
How to Cite
Ghina, A., Paulus, S., & Harahap, D. Y. (2022). PENGARUH SPECIALIZATION INDUSTRIAL AUDITOR, EXPERIENCE AUDITOR, CONTINUING PROFESSIONAL EDUCATION TERHADAP AUDIT REPORT LAG DENGAN EFFECTIVENESS OF THE AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 1985-2007. https://doi.org/10.31955/mea.v6i3.2534
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