Media Riset Akuntansi
Vol 10, No 2 (2020): AGUSTUS

ANALISIS KETEPATWAKTUAN TIM AUDIT DALAM MENYELESAIKAN LAPORAN AUDIT




Article Info

Publish Date
01 Aug 2022

Abstract

This study aims to analyze internal factors and any external factors that influence the timeliness of KAP Crowe's audit team and how these factors influence the timeliness of KAP Crowe's audit team in completing client audit reports in 2018. This study uses triangulation methods between library research, observation and interview. The results of this study are a list of 44 KAP Crowe client companies listed on the Indonesia Stock Exchange in 2018 that experienced audit report lags and a list of KAP Crowe client companies that experienced delays in reporting their financial statements on the Indonesia Stock Exchange in 2018. In addition, the results of the research This emphasizes that internal factors which consist of the preparation of an audit plan based on SPAP, auditor competency, workload, turnover intention and external factors consisting of the complexity of the client company's operations and client company size negatively impacts the audit team's timeliness in completing audit reports KAP Crowe client in 2018.

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Journal Info

Abbrev

journal_MRA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...