Audit Committee Characteristics, Profitability, and Audit Report Lag

Devi Novitasari Putri Wibowo; Rahmawati Rahmawati

doi:10.30741/wiga.v12i2.807

Authors

Devi Novitasari Putri Wibowo Sebelas Maret University
Rahmawati Rahmawati Sebelas Maret University

DOI:

https://doi.org/10.30741/wiga.v12i2.807

Keywords:

Audit Report Lag, Audit Committee, Profitability, Manufacturing Company

Abstract

Lag in the audit report is the delay in the completion of the independent auditor's report by the auditor who audits the client's financial statements. Financial statements need to be presented in a timely manner in order to be able to use them as a basis for decision making and to keep them current. This study examines the effect of the relationship between the characteristics of an audit committee and profitability on the delay of an audit report. The sample used is manufacturing companies listed on the Indonesian Stock Exchange in 2018-2020. Based on the purposive sampling criteria, hypotheses were tested on 302 companies using panel data regression analysis techniques. The results of the study indicate that there is a negative effect of audit committee gender and profitability on audit report lag.

Downloads

Download data is not yet available.

References

Almfraji, M. A., & Almsafir, M. K. (2014). Foreign Direct Investment and Economic Growth Literature Review from 1994 to 2012. Procedia - Social and Behavioral Sciences, 129, 206-13. http://dx.doi.org/10.1016/j.sbspro.2014.03.668

Budi, S., Murhadi, W. R., & Ernawati, E. (2013). Analisis Pengaruh Ekonomi Makro, Indeks Dow Jones, Dan Indeks Nikkei 225 Terhadap Indeks Harga Saham Gabungan (IHSG) Di BEI Periode 2007-2011. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 2(1), 1-9.

Darmawan, I., Siregar, H., Hakim, D. B., & Manurung, A. H. (2020). The Effect of Crude Oil Price Shocks on Indonesia Stock Market Performance. Jurnal Organisasi Dan Manajemen, 16(1), 11-23. https://doi.org/10.33830/jom.v16i1.785.2020

Dewi, I. P. (2020). Pengaruh Inflasi, Kurs, Dan Harga Minyak Dunia Terhadap Indeks Harga Saham Gabungan Di Bursa Efek Indonesia. Jurnal Ilmu Manajemen, 17(1), 10-19.

Kamaruddin, R. I., & Saskara, I. A. N. (2019). The Influence of World Stock Index, Bi Rate and Fed Rate Through Ihsg on Exchange Rates in Indonesia for the Period of 2006-2015. Russian Journal of Agricultural and Socio-Economic Sciences, 93(9), 216-26. https://doi.org/ 10.18551/rjoas.2019-09.23

Kowanda, D., Binastuti. S., Pasaribu. R. B. F., & Ellim. M. (2014). Pengaruh Bursa Saham Global, Asean Dan Harga Komoditas Terhadap Ihsg, Dan Nilai Tukar EUR/USD. Jurnal Akuntansi & Manajemen (JAM), 25(2), 79-88.

Li, X., & Liu. X. (2005). Foreign Direct Investment and Economic Growth: An Increasingly Endogenous Relationship. World Development, 33(3), 393-407.

Miyanti, G. A. D. A., & Wiagustini, L. P. (2018). Pengaruh Suku Bunga the Fed, Harga Minyak Dan Inflasi Terhadap Indeks Harga Saham Gabungan (IHSG) Di Bursa Efek Indonesia. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, I7(5), 1261-1288.

Noviyanto, E. S., Rizal, N. & Soemartono. (2020). Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Kebijakan Deviden (pada Perusahaan Manufaktur Sektor Makanan dan Minuman di BEI Periode 2016-2018. Counting: Journal of Accounting, 2(4), 280-288.

Pasrun, A., Rianse, U., Cahyono, E. & Rahim, M. (2015). International Journal of Energy Economics and Policy Modeling of the Dynamics Relationship between World Crude Oil Prices and the Stock Market in Indonesia. International Journal of Energy Economics and Policy, 5(2), 550-57.

Prahesti, S. D., & Paramita, R. S. (2020). Pengaruh Indeks SSEC, N225, STI, dan Faktor Makroekonomi terhadap IHSG. Jurnal Ilmu Manajemen, 8(3), 878-893. https://doi.org/10.26740/jim.v8n3.p878-893.

Ranto, S. R. (2019). Pengaruh Jangka Pendek Dan Jangka Panjang Variabel Makro Ekonomi Terhadap IHSG Di Bursa Efek Indonesia Dengan Pendekatan Error Correction Model (ECM), Jurnal Derivat: Jurnal Matematika dan Pendidikan Matematika, 6(1), 12-24. https://doi.org/10.31316/j.derivat.v6i1.332

Santoso, A. B. (2018). Tutorial Dan Solusi Pengolahan Data Regresi. Surabaya: CV Garuda Mas Sejahtera.

Sari, K. (2019). Ruang Lingkup Ekonomi Makro. ed. Agung Feryanto. Klaten: Cempaka Putih.

Sartika, U (2017). Pengaruh Inflasi, Tingkat Suku Bunga, Kurs, Harga Minyak Dunia Dan Harga Emas Dunia Terhadap Ihsg Dan Jii Di Bursa Efek Indonesia. Balance : Jurnal Akuntansi Dan Bisnis, 2(2): 285-94.

Silvapulle, P., Smyth, R., Zhang, X., & Fenech, J. P. (2017). Nonparametric Panel Data Model For Crude Oil And Stock Market Prices In Net Oil Importing Countries. Energy Economics, 67, 255-267.

Syarif, M. M., & Asandimitra, N. (2015). “Pengaruh Indikator Makro Ekonomi Dan Faktor Global Terhadap Indeks Harga Saham Gabungan (IHSG). Kompetensi (Competence: Journal of Management Studies), 9(2), 142-156.

Tambunan, L. (2020). Ekonomi Pandemi: Harga Minyak Dunia Anjlok, Harga BBM Dalam Negeri Belum Tentu Bisa Turun. BBC News Indonesia. https://www.bbc.com/indonesia/indonesia-52379031 (July 23, 2021).

Undang-Undang Republik Indonesia. (1995). Covering Globalization Undang-Undang Republik Indonesia Nomor 8 Tahun 1995 Tentang Pasar Modal.

Wicaksono, I. S., & Yasa, G. W. (2017). Pengaruh Fed Rate, Indeks Dow Jones, Nikkei 225, Hang Seng Terhadap Indeks Harga Saham Gabungan. E-Jurnal Akuntansi, 18(1), 358-385.

Widiasworo, E. (2019). Menyusun Penelitian Kuantitatif Untuk Skripsi Dan Tesis. ed. Ilalang. Bantul: Araska.