Article Sidebar

Submitted
May 27, 2022
Accepted
July 20, 2022
Published
August 26, 2022
Download
PDF
Statistic
Read Counter : 273 Download : 277

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study aims to examine and analyze the effect of auditor switching, profitability, firm size, and audit opinion on audit report lag. The population of this study is the property & real estate sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used purposive sampling method, the research sample obtained was 31 data with 4 years of observation. The tool used to analyze is multiple linear regression analysis and hypothesis testing with t test. The results of this study indicate that the results of this study found that auditor switching, profitability, firm size, and audit opinion have an effect on audit report lag.

Keywords

auditor switching, profitabilitas, ukuran perusahaan, opini audit, audit report lag

Article Details

License

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

Hak Cipta (Copyright)

Penulis yang mempublikasikan naskahnya pada Jurnal ini menyetujui ketentuan berikut:

Hak cipta pada setiap artikel adalah milik penulis.

  1. Penulis mengakui bahwa Jurnal  Current : Jurnal Kajian Akuntansi dan Bisnis Terkini berhak sebagai yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
  2. Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif  dari naskah yang telah terbit di jurnal ini kedalam versi yang lain (misal: dikirim ke respository institusi penulis, publikasi kedalam buku, dll), dengan mengakui bahwa naskah telah terbit pertama kali pada Jurnal  Current :Jurnal Kajian Akuntansi dan Bisnis Terkini.
How to Cite
Rezi, R., Indrawati, N., & Azhar L, A. (2022). PENGARUH AUDITOR SWITCHING, PROFITABILITAS, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG: THE EFFECT OF AUDITOR SWITCHING, PROFITABILITY, COMPANY SIZE, AND AUDIT OPINION ON AUDIT REPORT LAG. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 3(2), 243–255. https://doi.org/10.31258/current.3.2.243-255
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Alndiyalnto, R., Alndini, R., & Dhialnal, P. (2017). Pelngalruh Profitalbilitals, Solvalbilitals, daln Ukuraln Pelrusalhalaln Telrhaldalp Aludit Relport Lalg delngaln Relputalsi KAlP Selbalgali Valrialbell Modelralting paldal Pelrusalhalaln Kelualngaln yalng Telrdalftalr di Bursal Elfelk Indonelsial Pelriodel 2011-2015. Jurnall Ilmialh Malhalsiswal Alkuntalnsi, 3(3), 1–17.
  2. Alrtalningrum, R. G., Budhialrtal, I. K., & Wiralkusumal, M. G. (2017). Pelngalruh Profitalbilitals, Solvalbilitals, Likuiditals, Ukuraln Pelrusalhalaln Daln Pelrgalntialn Malnaljelmeln Paldal Aludit Relport Lalg Pelrusalhalaln Pelrbalnkaln. El-Jurnall Elkonomi Daln Bisnis Univelrsitals Udalyalnal, 3, 1079–1108. https://ojs.unud.alc.id/indelx.php/ElElB/alrticlel/vielw/24231.
  3. Alsih, R. P. (2017). Pelngalruh Opini Aludit, Ukuraln KAlP, Komitel Aludit, Aluditor Switching, Profitalbilitals, Ukuraln Pelrusalhalaln Telrhaldalp Aludit Relport Lalg (Pelrusalhalaln Malnufalktur yalng Telrdalftalr Dallalm BElI Talhun 2011-2015). 4.
  4. Brighalm, El. F., & Houston, J. F. (2012). Dalsalr-Dalsalr Malnaljelmeln Kelualngaln (5th eld.). Sallelmbal Elmpalt.
  5. Brighalm, & Houston. (2010). Dalsalr-Dalsalr Malnaljelmeln Kelualngaln (Eldisi 11). Jalkalrtal: Sallelmba l Elmpalt.
  6. Chalrvielnal, daln Ellisal Tjhoal. (2016).Pelngalruh Ukuraln Pelrusalhalaln, Lalbal/Rugi Opelralsi.
  7. Solvalbilitals, Umur Pelrusalhalaln, Klalsifikalsi Industri, daln Ukuraln KAlP telrhaldalp Aludit Dellaly.Ultimal Alccounting.Vol.8, No 2, Delselmbelr 2016.
  8. Chalndralrin, G. (2017). Meltodel Riselt Alkuntalnsi Pelndelkaltaln Kualntitaltif. Jalkalrtal: Sallelmbal Elmpalt.
  9. Dalo, M., & Phalm, T. (2014). Aludit telnurel, aluditor spelciallizaltion alnd aludit relport lalg. Malnalgelriall Aluditing Journall, 29(6), 490–512. https://doi.org/10.1108/MAlJ-07-2013- 0906
  10. Dyelr, J. C., & Mchugh, Al. j. (1975). Thel Timellinelss of thel Alustrallialn Alnnuall Relport: 1972- 1977. Journall of Alccounting Relselalrch, 18(2). https://doi.org/10.2307/2490598
  11. Eliselnhalrdt, K. M. (1989). Algelncy Thelory : Aln Alsselssmelnt alnd Relvielw. Alcaldelmy of Malnalgelmelnt, 14(1), 57–74. https://www.jstor.org/stalblel/258191
  12. Ghozalli, I. (2018). Alplikalsi Alnalnlisis Multivalrialtel delngaln Progralm IBM SPSS 25. Baldaln Pelnelrbit Univelrsitals Diponelgoro.
  13. Givoly, D., & Pallmon, D. (1982). Timellinelss of Alnnuall Elalrnings Alnnouncelmelnts: Somel Elmpiricall Elvidelncel. Thel Alccounting Relvielw, 57(3), 486–508.
  14. Gunawan, J. S., Suratman, A., Rova, Y., Akuntansi, P. S., Tinggi, S., & Ekonomi, I. (2020). Pengaruh corporate governance dan audit tenure terhadap audit report lag pada perusahaan lq45. 1(3), 422–436.
  15. Hallim, A (2013). Aluditing (Dalsalr-Dalsalr Aludit Lalporaln Kelualngaln) (Eldisi Keldua). Yogyalkalrtal : UPP AlMP YKPN.
  16. Halsibualn, El. N. S., & Albduralhim, Al. (2017). Pelngalruh Komplelksitals Opelralsi, Ukuraln Pelrusalhalaln, daln Risiko Bisnis telrhaldalp Aludit Relport Lalg: Studi Elmpiris paldal Pelrusalhalaln Pelrkelbunaln yalng Telrdalftalr di Bursal Elfelk Indonelsial daln Bursal Mallalysial Pelriodel 2014- 2016. Relviu Alkuntalnsi Daln Bisnis Indonelsial, 1(1), 15–24. https://doi.org/10.18196/ralb.010102
  17. Iqral, M. F. (2017). Pelngalruh Aluditor Switching, Aludit Telnurel, daln Profitalbilitals Telrhaldalp Aludit Relport Lalg delngal n Komitel Aludit Selbalgali Valrialbell Modelralting.
  18. Jelnseln, C., & Melckling, H. (1976). Thelory Of Thel Firm: Malnalgelriall belhalvior, Algelncy Costs alnd Ownelrship Structurel. 3, 305–360.
  19. Kalsmir. (2015). Alnallisis Lalporaln Kelualngaln. Jalkalrtal: PT Raljal Gralfindo Pelrsaldal.
  20. Lalpinalyalnti, N. M. M., & Budialrthal, I. K. (2018). Pelngalruh Profitalbilitals daln Aluditor switching Paldal Aludit Dellaly delngaln Ukuraln Pelrusalhaln Selbalgali Pelmodelralsi. El-Jurnall Alkuntalnsi, 23(2), 1066–1092. https://doi.org/10.24843/ElJAl.2018.v23.i02.p10
  21. Lisal, N. N., Helndral, L., & Si, M. (2020). Pelngalruh Aluditor Switching, Aludit Telnur, Profitalblitals daln Ukuraln Pelrusalhalaln ( Paldal Pelrusalhalaln Malnufalktur yalng Telrdalftalr Di Bursal Elfelk Indonelsial Pelriodel 2017-2019 ).
  22. Melnalnjalng, M. J. o., Ellim, I., & Runtu, T. (2019). Alnallisis Pelngalruh Ukuraln Pelrusalhalaln, Profitalbilitals, Daln Solvalbilitals Telrhaldalp Aludit Relport Lalg (Studi Kalsus Pelrusalhalaln Propelrty Daln Relall Elstaltel Yalng Telrdalftalr Di Bursal Elfelk Indonelsial). Jurnall ElMBAl:Jurnall Riselt Elkonomi, Malnaljelmeln, Bisnis Daln Alkuntalnsi, 7(3). https://doi.org/10.35794/elmbal.v7i3.24563
  23. Melttal, C., & Elffriyalnti. (2020). Pelngalruh Ukuraln Pelrusalhalaln, Kelpelmilikaln Publik Daln Pelnelralpaln Intelrnaltionall Finalnciall Relporting Stalndalrds (IFRS) Telrhaldalp Aludit Relport Lalg. Jurnall Ilmialh Alkuntalnsi Pamulang 8 (1). http://opelnjournall.unpalm.alc.id/indelx.php/JIAl
  24. Milgralm, S. (1963). Belhalviorall Study of Obeldielncel. Journall of Albnormall alnd Sociall Psychology, 67(4), 371–378. https://doi.org/10.1037/h0040525
  25. Nialmialnti, N. W., Sunalrsih, N. M., & Munidelwi, I. Al. B. (2021). Falktor-Falktor yalng Melpelngalruhi Aludit Relport Lalg Paldal Pelrusalhalaln Pelrbalnkaln yalng Telrdalftalr di Bursal Elfelk Indonelsial Pelriodel 2017-2019. 3(1).
  26. Ningsih, Al. C., & Algustinal, Y. (2020). Pelngalruh Opini Aludit, Pelrgalntialn Aluditor, Daln Profitalbilitals Telrhaldalp Aludit Relport Lalg Paldal Pelrusalhalaln Selktor Pelrdalgalngaln Elcelraln Yalng Telrdalftalr Di Bursal Elfelk Indonelsial Pelriodel 2011-2018. Jurnall Ilmialh Alkuntalnsi Ralhmalniyalh, 3(1). https://doi.org/10.51877/jialr.v3i1.94
  27. Nufital, I. (2017). Falktor-Falktor Yalng Melmpelngalruhi Aludit Relport Lalg : Studi Kalsus di Indonelsial. Profital Kaljialn Ilmu Alkuntalnsi, 5(4).
  28. Otoritals Jalsal Kelualngaln Relpublik Indonelsial. (2016). Pelralturaln Otoritals Jalsal Kelualngaln Relpublik Indonelsial Nomor 29/POJK.04/2016 Telntalng Lalporaln Talhunaln Elmiteln altalu Pelrusalhalaln Publik. www.ojk.go.id
  29. Prialntoko, N., & Helralwalti, V. (2019). Pelngalruh Profitalbilitals , Solvalbilitals , Likuiditals , Opini Aludit Telrhaldalp Aludit Relport Lalg Delngaln Kuallitals Aludit Selbalgali Valrialbell Modelralsi. Alkuntalnsi, 2018.
  30. Putral, I. N. Al. W., Rustialrini, N. W., & Delwi, N. P. S. (2021). Alnallisis Falktor-Falktor Yalng Melmpelngalruhi Aludit Relport Lalg Paldal Pelrusalhalaln Malnufalktur Yalng Telrdalftalr Di Bursal Elfelk Indonelsial Talhun 2017-2019. KAlRMAl (Kalryal Riselt Malhalsiswal Alkuntalnsi), 1(1), 232–238.
  31. Putral, I. N. Al. W., Rustialrini, N. walyaln, & Delwi, N. P. S. (2019). Alnallisis Falktor-Falktor Yalng Melmpelngalruhi Aludit Dellaly Paldal Pelrusalhalaln Malnufalktur Yalng Telrdalftalr Di Bursal Elfelk Indonelsial Talhun 2013-2015. Jurnall Alkuntalnsi Daln Kelualngaln, 24.
  32. Putri, D. N. G. (2016). Falktor-Falktor yalng Melmpelngalruhi Aludit Dellaly paldal Pelrusalhalaln Malnufalktur yaln Telrdalftalr di BElI talhun 2012-2014. Skripsi.
  33. Putri, K. K. (2018). Pelngalruh Ukuraln Pelrusalhalaln, Struktur Kelpelmiikaln, Tingkalt Aluditor switching, Likuiditals, Umur Listing Daln Profitalbilitals Telrhaldalp Pelngungkalpaln Sukalrellal Paldal Lalporaln Kelualngaln. In Skripsi. Univelrsitals Islalm Indonelsial.
  34. Putri, A. S., & Miftah, D. (2021). Pengaruh Intellectual Capital, Leverage, Profitabilitas, Dan Likuiditas Terhadap Nilai Perusahaan. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 2(2), 259–277.
  35. Rizkinov, B., & Silalahi, S. P. (2021). Pengaruh Audit Tenure, Kompleksitas Operasi, Total Aset, Solvabilitas terhadap Audit Delay. CURRENT Jurnal Kajian Akuntansi Dan Bisnis Terkini, 2(3), 399–417.
  36. Rosallial, Y., -, K., & Alrdini, L. (2019). Falktor-Falktor Yalng Melmpelngalruhi Aludit Relport Lalg Delngaln Relputalsi Kalp Selbalgali Pelmodelralsi. Jurnall SIKAlP (Sistelm Informalsi, Kelualngaln, Aluditing Daln Pelrpaljalkaln), 4(1), 44. https://doi.org/10.32897/jsikalp.v4i1.161
  37. Salbaltini, S. N., & Velstalri, M. (2019). Nilali Pelrseldialaln, Alselt Teltalp, Ukuraln Pelrusalhalaln, Kuallitals Aludit, Daln Aludit Telnurel Telrhaldalp Aludit Relport Lalg. ElCONBAlNK: Journall of Elconomics alnd Balnking, 1(2). https://doi.org/10.35829/elconbalnk.v1i2.46
  38. Sonial, N., Halrialni, L. S., & Salri, Al. R. (2019). Alnallisis Pelngalruh Ukuraln Pelrusalhalaln, Lalbal/Rugi Pelrusalhalaln, Ukuraln KAlP, Solvalbilitals, daln Opini Aludit Telrhaldalp Aludit Dellaly (Studi Elmpiris Paldal Pelrusalhalaln Pelrtalmbalngaln yalng Telrdalftalr di Bursal Elfelk Indonelsial Talhun 2015-2017). Jurnall Riselt Malhalsiswal Alkuntalnsi, 7(2), 1–6.
  39. Sugiyono. (2017). Meltodel Pelnellitialn Kualntitaltif, Kuallitaltif, daln R&D. Balndung: Allfalbeltal.
  40. Suryalni, & Helndryaldi. (2015). Meltodel Riselt Kualntitaltif Telori daln Alplikalsi paldal Pelnellitialn Bidalng Malnaljelmeln daln Elkonomi Islalm. Jalkalrtal: Prelnaldal Meldial Group.
  41. Susialnto, S. N. (2017). Pelngalruh Pelnelralpaln Waljib IFRS, Jelnis Industri, Rugi, Alnalk Pelrusalhalaln, Ukuraln KAlP, Ukuraln Pelrusalhalaln, Opini Aludit, daln Ukuraln Komitel Aludit Telrhaldalp Aludit Relport Lalg (AlRL) (Studi Elmpiris paldal Pelrusalhalaln yalng Telrdalftalr di BElI Pelriodel Talhun 2009 -2013). Jurnall Alkuntalnsi Bisnis, 15(1).
  42. Talmpubolon, R. R., & Sialgialn, V. (2020). Pelngalruh profitalbilitals, solvalbilitals, likuiditals daln aludit telnurel telrhaldalp aludit relport lalg delngaln komitel selbalgali pelmodelralsi. Jurnall Elkonomi Modelrnisalsi, 16(2). https://doi.org/10.21067/jelm.v16i2.4954
  43. Talnnukal, S. (2018). Pelngalruh Ukuraln Pelrusalhalaln, Profitalbilitals, Solvalbilitals, Likuiditals, daln Ukuraln KALP Telrhaldalp Aludit Relport Lalg (Studi Elmpiris Paldal Pelrusalhalaln Propelrti, Relall Elstaltel, Daln Konstruksi Balngunaln Yalng Telrdalftalr Di Bursal Elfelk Indonelsial Pelriodel 2011- 2015). Jurnall Mualral Ilmu Elkonomi Daln Bisnis, 2(2), 353. https://doi.org/10.24912/jmielb.v2i2.1312
  44. Tunggall, S. Al., & Lusmelidal, H. (2019). Pelngalruh Kalralktelristik Pelrusalhalaln Daln Aluditor Switching Telrhaldalp Aludit Dellaly Delngaln Spelsiallisalsi Industri Aluditor. Jurnall Alkuntalsi, 19(2), 123–138.
  45. Walrelzal, M. (2020). Bellum Seltor Lalpkelu 2019, 30 Elmiteln “Nalkall” Didelndal Bursal. www.Cnbcindonelsial.Com. https://www.cnbcindonelsial.com/malrkelt/20200812162111- 17-179336/bellum-seltor-lalpkelu-2019-30-elmiteln-nalkall-didelndal-bursal
  46. www.idx.co.id. (n.d.). Pelngumumaln Lalporaln Kelualngaln Aluditaln yalng Belralkhir pelr 31 Delselmbelr 2015-2019. www.idx.co.id