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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Trilogi Accounting & Business Research E-Jurnal Akuntansi TSM Jurnal Akuntansi Trisakti
Yohanes Yohanes
Trisakti School of Management
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi Trisakti

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PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI KAP, DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY Fabian Cliff Manajang; Yohanes Yohanes
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.768 KB) | DOI: 10.25105/jat.v9i2.14059

Abstract

This study aims to examine the effect of company complexity, company size, KAP reputation, and the covid-19 pandemic on audit delay. The research population is the transportation sector service companies listed on the Indonesia Stock Exchange in 2018-2020 as many as 120 companies, with a research sample of 66 companies. Thesampling method used purposive sampling method and data analysis using multiple regression analysis. Data processing using SPSS version 26. The results showed thatthe complexity of the company, company size, and KAP's reputation had no effect on audit delay. Meanwhile, the COVID-19 pandemic has had an impact on audit delays.This is due to the increase in audit risks which causes the auditor to carry out a risk assessment. And the disruption of the auditor's capability in searching for sufficientand correct audit evidence is caused by limited access, travel, and availability of personnel due to health considerations so it has an impact on the time for the auditor to release and submit financial reports in a timely manner.   Penelitian ini bertujuan untuk menguji pengaruh kompleksitas perusahaan, ukuran perusahaan, reputasi KAP, dan pandemi covid-19 terhadap audit delay. Populasipenelitian ini adalah perusahaan jasa sektor transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 sebanyak 120 perusahaan, dengan sampel penelitiansebanyak 66 perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling dan analisis data menggunakan analisis regresi berganda. Pengolahan data menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa kompleksitas perusahaan, ukuran perusahaan, dan reputasi KAP tidak berpengaruh terhadap audit delay. Sementara itu, pandemi COVID-19 berdampak pada audit delay. Hal ini disebabkan meningkatnya risiko audit yang menyebabkan auditor melakukan penilaian risiko. Dan terganggunya kemampuan auditor dalam mencari bukti audit yang cukup dan benar disebabkan oleh terbatasnya akses, perjalanan, dan ketersediaan personelkarena pertimbangan kesehatan sehingga berdampak pada waktu bagi auditor untuk merilis dan menyampaikan laporan keuangan secara berkala. tepat waktu.
PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI KAP, DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY Fabian Cliff Manajang; Yohanes Yohanes
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v9i2.14059

Abstract

This study aims to examine the effect of company complexity, company size, KAP reputation, and the covid-19 pandemic on audit delay. The research population is the transportation sector service companies listed on the Indonesia Stock Exchange in 2018-2020 as many as 120 companies, with a research sample of 66 companies. Thesampling method used purposive sampling method and data analysis using multiple regression analysis. Data processing using SPSS version 26. The results showed thatthe complexity of the company, company size, and KAP's reputation had no effect on audit delay. Meanwhile, the COVID-19 pandemic has had an impact on audit delays.This is due to the increase in audit risks which causes the auditor to carry out a risk assessment. And the disruption of the auditor's capability in searching for sufficientand correct audit evidence is caused by limited access, travel, and availability of personnel due to health considerations so it has an impact on the time for the auditor to release and submit financial reports in a timely manner.   Penelitian ini bertujuan untuk menguji pengaruh kompleksitas perusahaan, ukuran perusahaan, reputasi KAP, dan pandemi covid-19 terhadap audit delay. Populasipenelitian ini adalah perusahaan jasa sektor transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 sebanyak 120 perusahaan, dengan sampel penelitiansebanyak 66 perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling dan analisis data menggunakan analisis regresi berganda. Pengolahan data menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa kompleksitas perusahaan, ukuran perusahaan, dan reputasi KAP tidak berpengaruh terhadap audit delay. Sementara itu, pandemi COVID-19 berdampak pada audit delay. Hal ini disebabkan meningkatnya risiko audit yang menyebabkan auditor melakukan penilaian risiko. Dan terganggunya kemampuan auditor dalam mencari bukti audit yang cukup dan benar disebabkan oleh terbatasnya akses, perjalanan, dan ketersediaan personelkarena pertimbangan kesehatan sehingga berdampak pada waktu bagi auditor untuk merilis dan menyampaikan laporan keuangan secara berkala. tepat waktu.
Co-Authors BORIS ALVARES Fabian Cliff Manajang FIELICIA KARNADI JONATHAN JONATHAN Mega Utami Reynaldi Surya Prayonggie WENNY WENNY Yovita Vidianti