THE EFFECT OF AUDIT OPINION AND AUDIT TENURE ON THE TIMELINESS OF FINANCIAL REPORTS WITH COMPANY SIZE AS A MODERATING VARIABLE

Mutiara Safila Mawadah, Anny Widiasmara, Moh. Ubaidillah

Abstract


This study aims to analyze the effect of audit opinion and audit tenure on the timeliness of reporting, with company size as a moderating variable. The data used are secondary data obtained from the Annual Reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, which were downloaded from the website www.idx.co.id. The population of this study includes all property and real estate companies listed on the IDX during the same period. The sampling technique used a purposive sampling method, which resulted in 93 companies over the four-year study period, resulting in a final sample of 68 companies. Data analysis was performed using moderate regression analysis (MRA) and processed with IBM SPSS Statistics 24. The results show that audit opinion has a positive and significant effect on the timeliness of financial report publication, while audit tenure also has a significant effect on the timeliness of reporting. In addition, company size is proven to moderate the effect of audit opinion on the timeliness of financial reporting, as well as moderating the effect of audit tenure on the timeliness of financial reporting. Suggestions for future researchers conducting similar research are to consider other variables that may influence the timeliness of reporting, such as operational complexity, the quality of accounting information systems, or the level of institutional ownership.

Keywords: Audit opinion, Audit tenure, Timeliness, Firm size


Full Text:

PDF

References


Anissa, N., Kristianto, D., & Widarno, B. (2019). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan Dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Kasus pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di BEI Tahun 2012 2017). Jurnal Akuntansi dan Sistem Teknologi Informasi, 15(3). https://doi.org/10.33061/jasti.v15i3.3691

Ariestia, S., & Sihombing, T. (2021). Pengaruh Audit Opinion, Audit Tenure, Dan Profitabilitas

Terhadap Audit Delay Dengan Reputasi Kantor Akuntan Publik (Kap) Sebagai Variabel

Moderasi. Jurakunman (Jurnal Akuntansi Dan Manajemen), 14(1), 26-43. http://www.jurakunman.stiesuryanusantara.ac.id/

Astuti, W., & Erawati, T. (2018). Pengaruh Profitabilitas, Umur Perusahaan Dan Ukuran

Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Kajian Bisnis, 26(2), 144-157.

Azhari, F., & Nuryatno, M. (2020). Peran Opini Audit Sebagai Pemoderasi Pengaruh Profitabilitas, Perusahaan, Kepemilikan Institusional, Dan Komite Audit Terhadap Ketepatan Waktu

Firdawanti, R. P., & Miradji, M. A. (2021). Pengaruh Opini Auditor, Audit Tenure, Audit Delay

Terhadap Ketepatan Publikasi Laporan Keuangan. Journal of Sustainability Bussiness

Research (JSBR), 2(4), 387-394. https://doi.org/10.36456/jsbr.v2i4.4816

Murdiyati, S. (2021). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2017-2020 (Doctoral dissertation, IAIN Palangka Raya). http://digilib.iain-palangkaraya.ac.id/id/eprint/3656

Pelaporan Keuangan. Jurnal Magister Akuntansi Trisakti, 7(1), 61-84.

http://dx.doi.org/10.25105/jmat.v7i1.6337

Rahmawati, A. T., & Arief, A. (2022). Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik,

Profitabilitas, Dan Solvabilitas Terhadap Audit Delay Dengan Opini Audit Sebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 2(2), 1079-1090. https://doi.org/10.25105/jet.v2i2.14556

Suryani, I., & Pinem, D. (2018). Pengaruh Profitabilitas, Opini Auditor, Dan Struktur Kepemilikan

Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. ACCRUALS (Accounting Research Journal of Sutaatmadja), 2(2), 20-30. https://doi.org/10.35310/accruals.v2i2.11

Trisnadevy, D. M., & Satyawan, M. D. (2020). Pengaruh Financial Distress, Audit Tenure, Dan

Umur Perusahaan Terhadap Ketepatan Waktu Publikasi Laporan Keuangan Auditan. Sumber, 8(3). http:/jurnalmahasiswa.unesa.ac.id/index.php/jurnal-akuntansi/

Uly, F. R. U., & Julianto, W. (2022). Pengaruh Opini Audit, Audit Tenure, Dan Komite Audit

Terhadap Audit Report Lag. Accounting Student Research Journal, 1(1), 37-52. https://doi.org/10.62108/asrj.v1i1.4750

Umar, Z., Anam, B. S., & Nizar, G. (2022). Efek Opini Audit Dan Kepemilikan Publik Terhadap

Ketepatan Waktu Penyampaian Laporan Keuangan. Jurnal Ekonomi dan Manajemen Teknologi Vol, 6(2). http://journal.lembagakita.org

Videsia, Y., Agung, R. E. W., & Nurcahyono, N. (2022). Pengaruh Profitabilitas Dan Opini Audit

Terhadap Ketepatan Waktu Pelaporan Keuangan. Review of Applied Accounting

Research, 2(1), 1-13. 10.30595/raar.v2i1.12200

Veronika, A., Nangoi, G., & Tinangon, J. (2019). Pengaruh Profitabilitas, Likuiditas, Leverage,

Ukuran Perusahaan Dan Opini Auditor Terhadap Ketepatan Waktu Penyampaian Laporan

Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode

Tahun 2012-2016. Jurnal Riset Akuntansi Dan Auditing" Goodwill", 10(2),

-148. https://doi.org/10.35800/jjs.v10i2.25611

Yanthi, K. D. P., Merawati, L. K., & Munidewi, I. A. B. (2020). Pengaruh Audit Tenure, Ukuran

KAP, Pergantian Auditor, Dan Opini Audit Terhadap Audit Delay. Kumpulan Hasil Riset MahasiswaAkuntansi(KHARISMA), 2(1).

https://e-journal.unmas.ac.id/index.php/kharisma/article/view/762


Refbacks

  • There are currently no refbacks.


 

 

 

 

 

 

 

Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2

Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun