THE INFLUENCE OF COMPANY PERFORMANCE ELEMENT, AUDITOR'S REPUTATION AND REPEAT AUDIT TO LENGTH OF AUDIT

Authors

  • Dimas Rijalul Fanny a:1:{s:5:"en_US";s:18:"Lampung University";}
  • Ratna Septiyanti University of Lampung, Indonesia
  • Usep Syaippudin University of Lampung, Indonesia

DOI:

https://doi.org/10.31686/ijier.vol8.iss4.2297

Keywords:

Length of audit, profitability, solvency, company size, auditor reputation, repeat audit

Abstract

This research aims to analyze the influence of company performance elements, auditor reputation and repeat audit on audit duration. The length of the audit is measured from the closing date of the financial year to the date the audit report was issued. The data used in this study are secondary data and sample selection using a purposive sampling method which consists of 320 companies listed on the Indonesia Stock Exchange (BEI) and publishes financial statements consistently in the 2014-2018 period. The method of analysis of this study uses multiple linear regression analysis. Based on the estimation results used it can be seen that only the auditor's reputation variable has no significant effect on the length of the audit, while the other variables are proven to have significant influence as follows: (i) Profitability has a significant negative effect on the length of the audit, (ii) Solvency has a positive influence and significant to the length of the audit, (iii) the size of the company has a negative and significant effect on the length of the audit, (iv) repeat audit has a negative and significant effect on the length of the audit.

Downloads

Download data is not yet available.

Author Biographies

Ratna Septiyanti, University of Lampung, Indonesia

Faculty of Economics and Business

Usep Syaippudin, University of Lampung, Indonesia

Accounting Department, Faculty of Economics and Business

References

[1] Carslaw, C.A.P.N dan Kaplan, S.E. 1991. An Examination of Audit Delay: Further Evidence from New Zealand.
Accounting and Business Research,Vol. 22. No. 85.

[2] Che-Ahmad, Ayoib dan Abidin, Shamharir. 2008. Audit Delay of Listed Companies: A Case of Malaysia.
International Business Research.

[3] Cular, Marko dan Vuko, Tina. 2014. Finding Determinants of Audit Delay by Pooled OLS Regression Analysis.
Croatian Operational Research Review.

[4] GoPublik. 2020. Manfaat Go Public (Benefit Go Public). Diakses pada 20 Januari 2020 di
https://gopublic.idx.co.id/2016/06/22/manfaat-go-public/.

[5] Halim, Abdul. 2010. Akuntansi Daerah Sektor Publik. Jakarta. Salemba 4.

[6] Jensen, M. C dan Meckling, W.H. 1976. Theory of the Firm : Managerial Behavior, Agency Costs and
Ownership Structure. Journal of Financial Economics.

[7] Mulyadi. 2007.Balanced Scorecard: Alat Manajemen Kontemporer Untuk Pelipatgandaan Kinerja Keuangan
Perusahaan, Edisi kelima, Salemba Empat, Jakarta.

[8] Munawir. 2001. Akuntansi Keuangan dan Manajmen, Edisi Pertama. Yogyakarta

[9] Subekti dan Widiyanti, NW. 2004. Faktor-faktor yang memprioritaskan penundaan audit di
Indonesia. Simposium Nasional Akuntansi.


[10] Trianto, Imam, Sastriawan, R. Adri dan Yuneita, Anisman. 2014. Analisis Faktor-Faktor yang Mempengaruhi
Lamanya audit (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia). Jurnal
Ekonomi. Universitas Riau. Pekanbaru.

[11] Utami, Wiwik. 2006. Analisis Determinan Audit Delay Kajian Empiris di Bursa Efek Jakarta. Buletin
Penelitian No. 09 Tahun 2006.

[12] Rachmawati, Sistya. 2008. Pengaruh Faktor Internal dan Eksternal Perusahaan terhadap Audit Delay dan
Timeliness. Jurnal Akuntansi dan Keuangan, Vol. 10.

Downloads

Published

01-04-2020

How to Cite

Fanny, D. R., Septiyanti, R. ., & Syaippudin, U. (2020). THE INFLUENCE OF COMPANY PERFORMANCE ELEMENT, AUDITOR’S REPUTATION AND REPEAT AUDIT TO LENGTH OF AUDIT. International Journal for Innovation Education and Research, 8(4), 399–409. https://doi.org/10.31686/ijier.vol8.iss4.2297