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All Journal ProBank: Jurnal Ekonomi dan Perbankan Excellent Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business JIA (Jurnal Ilmiah Akuntansi) STATERA: Jurnal Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Widya Akuntansi dan Keuangan Jurnal Buana Akuntansi
Yanti Yanti
Universitas Buana Perjuangan Karawang
Religion Economics, Econometrics & Finance Social Sciences Other

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Journal : JIA (Jurnal Ilmiah Akuntansi)

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Determinants of Audit Report Lag during the Covid-19 Pandemic: A Study on Companies Conducting IPOs and Indexed LQ-45 Yanti Yanti; Bayu Pasupati; T. Husain
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.30835

Abstract

This research will re-examine the factors that influence the audit report lag, including profitability, size of public accounting firms, and firms' age at companies conducting IPOs in 2019 and including the LQ-45 index on the Indonesia Stock Exchange during the COVID-19 pandemic. This study uses the Big-Four categorization as a proxy of size of the public accounting firm. This type of research uses the causal effect with a quantitative research approach. The final sample was determined to be 99 company data. The data analysis technique used multiple regressions. The results showed that the audit report lag was negatively influenced by the size of public accounting firms and firms' age, while the profitability factor did not affect it. The audit report lag contribution was influenced by the three factors above and simultaneously.
Co-Authors Auliya Tri Wulandari Awaliawati Rachpriliani Bahtiar Effendi Dadan Ramdhani Dedi Mulyadi Dhea Aulia Febiyani Euis Nurlaelasari Fista A. Sujaya Imam Nurudin Indri Nopianti Aprilian Lilis Lasmini Mariawati Mariawati Meliana Puspitasari Merryam Apriyanti Sitompul Mumun Maemunah Pasupati, Bayu Ramdhani, Dadan Reka Rosita Rivan Wibowo Rohma Septiawati Santi Nurhunah T. Husain Trias Arimurti Ulfa Sasqia Yuliyana Yuliyana Zahra Alya Tamima