The Effect of Profitability, Earnings Per Share And Auditor's Reputation on Audit Delay With Company Size as Moderating Variables in Mining Companies Listed on The IDX Period 2015-2019
DOI:
https://doi.org/10.38035/dijefa.v2i5.1053Keywords:
profitability, earnings per share, auditor reputation, audit delay, company size.Abstract
This study aims to analyze the effect of profitability, earnings per share and auditor reputation on audit delay by using firm size as a moderator. The study was conducted on 49 mining companies using certain criteria. Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) were used for data analysis techniques. The results showed that the profitability and reputation of auditors had a significant effect on audit delay, while earnings per share did not. Firm size is also able to be a moderator for profitability and earnings per share on audit delay, while auditor reputation has no effect.
References
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Meidiyustiani, R., & Febisianigrum, P. (2020). Effect of Profitability, Solvency, and Audit Opinion on Audit Delay Moderated by Firm Size. AKUNSIKA: Journal of Accounting and Finance, 1(2). https://doi.org/10.31963/akunsika.v1i2.2119
Miradhi, M., & Juliarsa, G. (2016). Firm Size as Moderating Effect of Profitability and Auditor Opinion on Audit Delay. Udayana University Accounting E-Journal, 16(1), 388–415.
Rindika, SM, & Setyaningsih, ND (2021). Audit Opinion, Audit Report Lag, Reporting Delay, Kap, And Eps As Determinants of Stock Prices. El Muhasaba Journal of Accounting, 12(1), 19–31. https://doi.org/10.18860/em.v12i1.8886
Rusmin, R., & Evans, J. (2017). Audit quality and audit report lag: Case of Indonesian listed companies. Asian Review of Accounting, 25(2), 191–210. https://doi.org/10.1108/ARA-06-2015-0062
Sari, DM, Rispantyo, & Kristianto, D. (2019). The Effect of Audit Delay on Audit Quality with Company Size as a Moderating Variable in a Transportation Company Listed in Sari, Miranda, Indonesia Stock Exchange. Journal of Accounting and Information Technology Systems, 15(1), 1–8.
Sharad, A. (2014). Abnormal audit delays, earnings quality and firm value in the USA. Journal of Financial Reporting and Accounting, 12–41(1), 21–41.
Suparlan. (2015). Analysis of the Effect of Firm Size, Leverage, Profitability, Earnings Per Share, Audit Quality, Audit Opinion, and Audit Delay on Absolute Real and Absolute Timeless After Auditing the Publication of Financial Statements. 2, 38–47.
Syachrudin, D., & Nurlis. (2018). Influence of company size, audit opinion, profitability, solvency, and size of public accountant offices to delay audit onproperty sector manufacturing companies listed in Indonesia stock exchange. International Journal of Scientific and Technology Research, 7(10), 106–111.
Weygandt, J. J. (2018). Accounting Principles, 13th Edition. http://www.worldcat.org/oclc/1090027546
Amalia, R., Panjaitan, F., & Manullang, RR (2020). The Effect of Profitability, Solvency, Earning Per Share, Company Size, Company Age, and Size of Public Accounting Firms on Audit Delay in Mining Companies Listed on the Indonesia Stock Exchange 2016-2018. Journal of Business and Financial Accounting (Jabk), Stie-Ibek, 7(1), 64–71.
Arifuddin, Hanafi, K., & Usman, A. (2017). Company size, profitability, and auditor opinion influence to audit report lag on registered manufacturing companies in Indonesia stock exchange. International Journal of Applied Business and Economic Research, 15(19), 353–367.
Ashton, RH, Graul, PR, & Newton, JD (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), 657–673. https://doi.org/10.1111/j.1911-3846.1989.tb00732.x
Ashton, RH, Willingham, JJ, & Elliott, RK (1987). Reports An Empirical Analysis of Audit Delay. 25(2), 275–292.
Brigham, EF (2018). Intermediate financial management. In The British Accounting Review (Vol. 13, Issue 1). https://doi.org/10.1016/0890-8389(89)90100-5
Hapsari, AN, Putri, NK, & Arofah, T. (2016). The Influence of Profitability, Solvency, and Auditor's Opinion to Audit Report Lag at Coal Mining Companies. Binus Business Review, 7(2), 197. https://doi.org/10.21512/bbr.v7i2.1685
Intan, D. (2015). Factors that affect audit delay in manufacturing companies listed on the Stock Exchange in 2014. VI(02), 271–290.
Maudi, A., Amrizal, A., Pribadi, RM, & Cusyana, SR (2020). Profitability Determinants With Company Size As Moderating Variable In Islamic Commercial Banks. Journal of Accounting and Governance, 1(1), 14. https://doi.org/10.24853/jago.1.1.14-23
Meckfessel, MD, & Sellers, D. (2017). The impact of Big 4 consulting on audit reporting lag and restatements. In Managerial Auditing Journal (Vol. 32, Issue 1). https://doi.org/10.1108/MAJ-02-2016-1321
Meidiyustiani, R., & Febisianigrum, P. (2020). Effect of Profitability, Solvency, and Audit Opinion on Audit Delay Moderated by Firm Size. AKUNSIKA: Journal of Accounting and Finance, 1(2). https://doi.org/10.31963/akunsika.v1i2.2119
Miradhi, M., & Juliarsa, G. (2016). Firm Size as Moderating Effect of Profitability and Auditor Opinion on Audit Delay. Udayana University Accounting E-Journal, 16(1), 388–415.
Rindika, SM, & Setyaningsih, ND (2021). Audit Opinion, Audit Report Lag, Reporting Delay, Kap, And Eps As Determinants of Stock Prices. El Muhasaba Journal of Accounting, 12(1), 19–31. https://doi.org/10.18860/em.v12i1.8886
Rusmin, R., & Evans, J. (2017). Audit quality and audit report lag: Case of Indonesian listed companies. Asian Review of Accounting, 25(2), 191–210. https://doi.org/10.1108/ARA-06-2015-0062
Sari, DM, Rispantyo, & Kristianto, D. (2019). The Effect of Audit Delay on Audit Quality with Company Size as a Moderating Variable in a Transportation Company Listed in Sari, Miranda, Indonesia Stock Exchange. Journal of Accounting and Information Technology Systems, 15(1), 1–8.
Sharad, A. (2014). Abnormal audit delays, earnings quality and firm value in the USA. Journal of Financial Reporting and Accounting, 12–41(1), 21–41.
Suparlan. (2015). Analysis of the Effect of Firm Size, Leverage, Profitability, Earnings Per Share, Audit Quality, Audit Opinion, and Audit Delay on Absolute Real and Absolute Timeless After Auditing the Publication of Financial Statements. 2, 38–47.
Syachrudin, D., & Nurlis. (2018). Influence of company size, audit opinion, profitability, solvency, and size of public accountant offices to delay audit onproperty sector manufacturing companies listed in Indonesia stock exchange. International Journal of Scientific and Technology Research, 7(10), 106–111.
Weygandt, J. J. (2018). Accounting Principles, 13th Edition. http://www.worldcat.org/oclc/1090027546
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2021-12-15
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