Effect of Liquidity, Solvency, Company Size, and Company Age on Audit Report Lag

Cindy Febrian Theng; Peng Wie

doi:10.32877/eb.v5i1.353

Authors

^{(
1
)}

^{(
2
)}

DOI:

https://doi.org/10.32877/eb.v5i1.353

Keywords:

CR, DAR, Total Assets, Age Listing, BEI

Abstract

The purpose of this study was to examine the factors that influence audit report lag. The factors tested in this study are liquidity, solvency, company size and age of the company against audit report lag in energy sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique in this study is purposive sampling with a total population of 69 energy sector companies listed on the IDX for the 2017-2020 period, which then obtained 48 samples. The data is secondary data and performed descriptive statistical test, classical assumption test, multiple linear regression analysis, t test, and f test with the help of SPSS version 25 software. Based on the results of this study indicate that liquidity has no effect on audit report lag, solvency has a significant effect on audit report lag, company size has a significant effect on audit report lag, company age has a significant effect on audit report lag, liquidity, solvency, company size, and company age simultaneously have a significant effect on audit report lag

Downloads

Download data is not yet available.

References

Arie, P. P., Linda, W., Jenefer, C., & Christina, W. (2021). Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Opini Audit, dan Umur Perusahaan terhadap Audit Delay pada Perusahaan Customer Goods. Jurnal Ilmiah MEA, 5(2), 480–497.

Basyaib, F. (2007). Manajemen Risiko (1st ed.). Jakarta:Grasindo.

CNN Indonesia. (2021). Belum Setor Lapkeu 2019, 30 Emiten Didenda BEI Rp150 Juta. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20200813143150-92-535339/belum-setor-lapkeu-2019-30-emiten-didenda-bei-rp150-juta

Desiana, & Dermawan, W. D. (2020). Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Audit Report Lag. Jurnal Akuntansi Sinta, 15(1), 36–43.

Dura, J. (2017). Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 11(1), 64–70. https://doi.org/10.32812/jibeka.v11i1.34

Fadrul, Lianto, K., & Febriansyah, E. (2021). Analysis of Profitability, Solvability, Liquidity, Company Size and Auditor Reputation on Audit Report Lag in Large Trading Companies Sector Listed on in. Jurnal Akuntansi , Kewirausahaan Dan Bisnis, 6(1), 78–90.

Harini, G., & Siregar, L. M. (2020). Pengaruh Profitabilitas (Roe), Likuiditas (Cr) Ukuran Perusahaan Dan Ukuran Kap Terhadap Audit Report Lag Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017. Menara Ekonomi, VI(1), 47–55.

Hendrawan, M. F., & Wulandari, T. R. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Ukuran KAP, dan Opini Audit Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Jurnal Mutiara Madani, 8(1), 58–69. DOI: https://doi.org/10.33506/sl.v8i1.381

Kasmir. (2016). Analisis Laporan Keuangan. Jakarta:Raja Gradindo Persada.

Kibet, K. (2021). Pengaruh Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Audit Report Lag. JRAK Jurnal Riset Akuntansi dan Bisnis, 7(1), 84-92.

Mahendra, I. G. P. W., & Wi, P. (2019). Pengaruh Opini Auditor, Likuiditas, Dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI pada Tahun 2015-2018. Jurnal Ilmiah Akuntansi Dan Teknologi, 11(1), 1–12. DOI: https://doi.org/10.32812/jibeka.v11i1.34

Melani, A. (n.d.). Awal Juli 2019, BEI Suspensi 10 Saham Emiten Ini - Saham Liputan6.com. Liputan 6. https://www.liputan6.com/saham/read/4002291/awal-juli-2019-bei-suspensi-10-saham-emiten-ini

Metta, C., & Effriyanti, E. (2020). Pengaruh Ukuran Perusahaan, Kepemilikan Publik Dan Penerapan International Financial Reporting Standards (Ifrs) Terhadap Audit Report Lag. Jurnal Ilmiah Akuntansi Universitas Pamulang, 8(1), 1. https://doi.org/10.32493/jiaup.v8i1.4652 DOI: https://doi.org/10.32493/jiaup.v8i1.4652

Monica Wareza. (2021). Bandel! 88 Emiten Belum Setor Lapkeu 2020, Ini Daftarnya. CNBC Indonesia. https://www.cnbcindonesia.com/market/20210611130445-17-252378/bandel-88-emiten-belum-setor-lapkeu-2020-ini-daftarnya

Riyanto, B. (2001). Dasar-Dasar Pembelanjaan Perusahaan (4th ed.). Yogyakarta:BPFE.

Setyawan, N. H. (2020). Pengaruh Likuiditas, Solvabilitas Dan Ukuran Perusahaan Terhadap Audit Report Lag. Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 4(1), 27–40. DOI: https://doi.org/10.31629/jiafi.v4i1.2697

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 DOI: https://doi.org/10.21067/jem.v16i2.4954

Widiastuti, I. D., & Kartika, A. (2018). Ukuran Perusahaan, Profitabilitas, Umur Perusahaan, Solvabilitas dan Ukuran Kap Terhadap Audit Report Lag. Dinamika Akuntansi, Keuangan Dan Perbankan, 7(1), 20–34.