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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Trikonomika: Jurnal Ekonomi Jurnal Minds:Manajemen Ide dan Inspirasi Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Sosio e-kons Sketsa Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Jambura Equilibrium Journal JIFA (Journal of Islamic Finance and Accounting) Kajian Akuntansi Tasharruf: Journal Economics and Business of Islam Indonesia Accounting Journal Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Akuntansi Jurnal Abdimas Bina Bangsa Jurnal Bina Bangsa Ekonomika JDEP (Jurnal Dinamika Ekonomi Pembangunan) Jurnal Inspirasi Binsis dan Manajemen Pena Dimas: Jurnal Pengabdian Masyarakat Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi dan Keuangan Islam (JAKIs) Glow: Jurnal Pengabdian Kepada Masyarakat
Amir Hamzah
Universitas Kuningan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)

 1 
CAN THE REPUTATION OF PUBLIC ACCOUNTANTS MODERATE AUDIT DELAY? Enung Nurhayati; Amir Hamzah; Vikka Nurmunasyaroh
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i1.6754

Abstract

ABSTRACTThe aim of this study is to investigate and analyze empirical facts related to the factors that influence audit delay, with KAP’s reputation serving as a moderating variable. The research methods employed in this study were descriptive and affirmative, with the population consisting of 245 financial statements from 49 mining manufacturing companies listed on the Indonesia Stock Exchange. A sample of 31 businesses was selected, and logistic regression was used for analysis. The findings of this study indicate that KAP’s reputation has both positive and negative effects on audit delay. This suggests that audit delay profitability can be moderated by KAP’s reputation. Additionally, the study revealed that dissolvability affects review delay, Organization size affects review deferral, and Benefit significantly affects review delay. KAP’s reputation can moderate the effect of solvency on audit delay, strengthening or reducing the relationship between audit delay and solvency. KAP’s reputation can also moderate the impact of company size on audit delay by strengthening or moderating the relationship between audit delay and company size. It is crucial to maintain a good reputation to mitigate the negative impact of audit delay that can help build trust with clients and increase the demand for their services.ABSTRAKThis study aims to analyze empirical facts related to the factors that influence audit delay, with KAP's reputation as a moderating variable. The research method used is descriptive and affirmative, with a population consisting of 245 financial reports from 49 mining manufacturing companies listed on the Indonesia Stock Exchange. The selected sample is 31 companies. The analytical method uses logistic regression. The results of this study indicate that profitability, solvency, firm size have an effect on audit delay. In addition, KAP's reputation can moderate the influence of solvency on audit delay, strengthening or reducing the relationship between audit delay and solvency. KAP reputation can also moderate the impact of company size on audit delay by strengthening or moderating the relationship between audit delay and company size. This shows that it is important to maintain a good KAP reputation to reduce the negative impact of delayed audits which can help build trust with clients and so on, increase the demand for their services.
Co-Authors Agus Zainul Arifin Andi Supriadi Anisa Laila Rahayu Arief Nurhandika Ayus ahmad Yusuf Dadang Suhardi Dadang Suhendar Dadang Suhendar Dede Djuniardi Dewi Fatmasari Dzikro Hillyatul Aulia Enung Nurhayati Enung Nurhayati, Enung Eyo Asro Sasmita Firda Andini Nurfa’ijah Harjadi, Dikdik Hasna Firyal Khaerunnisa Herma Wiharno Herma Wiharno Iin Kartini Lia Dwi Martika Mohamad Rizky Nani Sumarni Neni Nurhayati Nugraha, Helmi Nur Fitri Nur Santy Nurfania Sukma Odang Supriatna Oktaviani Rita Puspasari Purnama, Dendi Reza Hibar Pangestu Riska Riska Sani Rahmasari Sindi Aprilia Sri Rahayu Sri Wijayatri Teti Rahmawati Tia Septiani Vikka Nurmunasyaroh