Audit Report Lag: Institutional Ownership, Gender Diversity, and Audit Tenure
Abstract
This study aims to reveal simultaneously and partially the influence of institutional ownership, gender diversity, and audit tenure on audit report lag. The research method used is quantitative. The population in this study is companies registered in Consumer Non-Cyclicals Sector Companies Listed on The Indonesian Stock Exchange in 2017-2021. And using a purposive sampling technique with a total sample of 290, representing 58 companies over five years. Panel data regression analysis was carried out in this study using Eviews 12 software. The study results show that institutional ownership, gender diversity, and audit tenure simultaneously affect audit report lag. Partially, institutional ownership has a significant negative effect on audit report lag, while gender diversity and audit tenure have no effect. A high level of institutional ownership influences audit report lag in this study. In contrast, the presence of women on audit committees and the number of auditor tenures do not affect the duration of audit report lag.
Keywords
References
“Badan Pusat Statistik,” Dec. 2021.
A. Fernando, “Jeng...jeng! Saham Consumer Goods Mulai Bangkit dari Kubur,” Oct. 2021.
R. R. Tampubolon and V. Siagian, “Pengaruh profitabilitas, solvabilitas, likuiditas dan audit tenure terhadap audit report lag dengan komite sebagai pemoderasi,” J. Ekon. Mod., vol. 16, no. 2, pp. 82–95, 2020, doi: 10.21067/jem.v16i2.4954.
C. Sukmadilaga, H. Ritchi, H. Suciati, T. U. Lestari, and E. K. Ghani, “Digital financial reporting practices among public listed mining companies in Indonesia,” Int. J. Innov. Creat. Chang., vol. 5, no. 2, pp. 1116–1133, 2019.
K. D. P. Yanthi, L. K. Merawati, and I. A. B. Munidewi, “Pengaruh Audit Tenure, Ukuran KAP, Pergantian Auditor dan Opini Audit Terhadap Audit Delay,” J. Kharisma, vol. 2, no. 1, pp. 148–158, 2020.
A. Z. Pratiwi and A. Nurbaiti, “Pengaruh Profitabilitas, Kompleksitas Operasi Perusahaan, dan Good Corporate Governance Terhadp Audit Report Lag (Studi pada Perusahaan Perdagangan, Jasa, dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019),” e-Proceeding Manag., vol. 8, no. 5, pp. 5359–5366, 2021.
T. Saleh, “Restatement, Rupanya AISA Rugi Rp 123 M pada 2018,” Feb. 2020.
H. Fajrian, “TPS Food Sajikan Ulang Lapkeu 2017, Rugi Membengkak Jadi Rp 5 Triliun,” katadata.co.id, 2020.
F. Sandira, “Bandel! 55 Emiten Ini Belum Setor Laporan Keuangan Maret 2021,” Aug. 2021.
D. H. Forddanta, “Suspend 24 bulan, Golden Plantation (GOLL) memenuhi kriteria untuk delisting,” kontan.co.id, 2021.
L. W. Kristiana and D. Annisa, “Pengaruh Kepemilikan Institusional, Auditor Switching, dan Financial Distress Terhadap Audit Delay,” vol. 3, no. 1, pp. 267–278, 2022.
Y. Frischanita, “A comparative study of the effect of institutional ownership, audit committee, and gender on audit report lag in Indonesia, Malaysia, and Singapore,” Indones. Account. Rev., vol. 8, no. 2, p. 131, 2018, doi: 10.14414/tiar.v8i2.1658.
M. B. Utomo and A. P. S. Sawitri, “Pengaruh KAP Big Four, Komite Audit Dan Kepemilikan Institusional Terhadap Audit Delay,” Maj. Ekon., vol. 26, no. 1, pp. 90–94, 2021, doi: 10.36456/majeko.vol26.no1.a3957.
H. Chalu, “Board characteristics, auditing characteristics and audit report lag in African Central Banks,” J. Account. Emerg. Econ., vol. 11, no. 4, pp. 578–609, 2021, doi: 10.1108/JAEE-09-2019-0173.
A. A. P. G. B. A. Susandya and N. N. A. Suryandari, “Dinamika Karakteristik Komite Audit Pada Audit Report Lag,” Media Ris. Akuntansi, Audit. Inf., vol. 21, no. 2, pp. 175–190, 2021, doi: 10.25105/mraai.v21i2.9048.
R. Wandrianto, R. Anugerah, and P. Nurmayanti, “Karakteristik Komite Audit Dan Audit Report Lag: Studi Empiris Di Indonesia,” J. Ris. Akunt. dan Keuang., vol. 9, no. 2, pp. 325–336, 2021, doi: 10.17509/jrak.v9i2.29607.
I. A. Pratiwi and D. N. Triyanto, “Pengaruh Gender Komite Audit, Umur Perusahaan dan Laba Rugi Terhadap Audit Delay,” vol. 8, no. 5, pp. 4997–5006, 2021.
P. Mayling and A. B. Prasetyo, “Pengaruh Audit Tenur dan Reputasi KAP Terhadap Audit Report Lag Dengan Spesialisasi Industri Auditor Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Industri Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018),” Diponegoro J. Account., vol. 9, no. 2, pp. 1–13, 2020.
N. Anggraini and D. N. Triyanto, “Pengaruh Rasio Aktivitas, Kompleksitas Operasi Perusahaan, Leverage, Dan Audit Tenure Terhadap Audit Delay(Studi Empiris Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020),” SEIKO J. Manag. Bus., vol. 4, no. 2, pp. 89–99, 2021.
M. R. Abdillah, A. W. Mardijuwono, and H. Habiburrochman, “The effect of company characteristics and auditor characteristics to audit report lag,” Asian J. Account. Res., vol. 4, no. 1, pp. 129–144, 2019, doi: 10.1108/AJAR-05-2019-0042.
N. E. M. Dharma and S. A. Agustinus, “Pengaruh Spesialisasi Industri KAP, Reputasi Auditor, dan Audit Tenure Terhadap Audit Report Lag,” Diponegoro J. Account., vol. 8, no. 2017, pp. 1–8, 2019.
D. N. Triyanto and A. W. Kusumaningtyas, “The Influence of XBRL, Independent Commissioner, Management Ownership, and Operation Complexity on Timeliness of Financial Reporting: Evidence from Indonesian Energy Sector,” no. 2020, 2022.
D. A. Susilahwati and D. N. Triyanto, “Factors on Determining Audit Delay : Evidence from Indonesia,” pp. 2350–2360, 2022.
N. V. Khuong and N. T. X. Vy, “CEO Characteristics and Timeliness of Financial Reporting of Vietnamese Listed Companies,” VNU J. Sci. Econ. Bus., vol. 33, no. 5E, pp. 100–107, 2017, doi: 10.25073/2588-1108/vnueab.4127.
C. Michael and A. Rohman, “Pengaruh Audit Tenure Dan Ukuran KAP Terhadap Audit Report Lag Dengan Spesialisasi Industri Audit Sebagai Variabel Moderasi,” Diponegoro J. Account., vol. 6, no. 4, pp. 378–389, 2017.
T. Sihombing, “Pengaruh Audit Opinion, Audit Tenure, Dan Profitabilitas Terhadap Audit Delay Dengan Reputasi Kantor Akuntan Publik(KAP) Sebagai Variabel Moderasi,” Jurakunman (Jurnal Akunt. dan Manajemen), vol. 14, no. 1, p. 26, 2021, doi: 10.48042/jurakunman.v14i1.59.
Nuryadi, T. D. Astuti, and M. Budiantara, Dasar-Dasar Statistik Penelitian, 1st ed. Yogyakarta: Sibuku Media, 2017.
D. N. W. B. Fayola and A. Nurbaiti, “Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Reputasi Auditor dan Risk Management Committee terhadap Pengungkapan Enterprise Risk Management,” J. Ilm. Akunt., vol. 5, no. 1, p. 01, 2020, doi: 10.23887/jia.v5i1.23090
S. Setyaningsih and Y. Suchyadi, “Implementation of Principal Academic Supervision To Improve Teacher Performance in North Bogor,” Jhss (Journal Humanit. Soc. Stud., vol. 5, no. 2, pp. 179–183, 2021, doi: 10.33751/jhss.v5i2.3909.
Y. Suchyadi and Nurjanah, “Relationship between Principal Supervision in Increasing the Job Satisfaction of Private Junior High School Teachers in East Bogor District,” JHSS (Journal Humanit. Soc. Stud., vol. 02, no. 01, pp. 26–29, 2018, doi: https://doi.org/10.33751/jhss.v2i1.818.
. Suchyadi, “Relationship between Work Motivation and Organizational Culture in Enhancing Professional Attitudes of Pakuan University Lecturers,” JHSS (JOURNAL Humanit. Soc. Stud., vol. 01, no. 01, pp. 41–45, 2017, doi: https://doi.org/10.33751/jhss.v1i1.372.
Y. Suchyadi, N. Karmila, and N. Safitri, “Kepuasan Kerja Guru Ditinjau Dari Peran Supervisi Kepala Sekolah Dasar Negeri Di Kecamatan Bogor Utara,” JPPGuseda | J. Pendidik. Pengajaran Guru Sekol. Dasar, vol. 2, no. 2, pp. 91–94, Nov. 2019, doi: 10.33751/jppguseda.v2i2.1453.
R. Purnamasari et al., “Student Center Based Class Management Assistance Through The Implementation Of Digital Learning Models,” J. Community Engagem., vol. 02, no. 02, pp. 41–44, 2020, doi: https://doi.org/10.33751/jce.v2i2.2801.
Y. Suchyadi and H. Suharyati, “The Use Of Multimedia As An Effort To Improve The Understanding Ability Of Basic School Teachers ‘Creative Thinking In The Era ‘Freedom Of Learning,’” in Merdeka Belajar, A. Rahmat, Ed. Yogyakarta: Zahir Publishing, 2021, pp. 42–53.
Y. Suchyadi et al., “Increasing Personality Competence Of Primary School Teachers, Through Education Supervision Activities In Bogor City,” J. COMMUNITY Engagem., vol. 01, no. 01, 2019, [Online]. Available: https://journal.unpak.ac.id/index.php/jce
Y. Suchyadi et al., “Improving The Ability Of Elementary School Teachers Through The Development Of Competency Based Assessment Instruments In Teacher Working Group , North Bogor City,” J. COMMUNITY Engagem., vol. 02, no. 01, pp. 1–5, 2020, doi: https://doi.org/10.33751/jce.v2i01.2742.
S. Hardinata, Y. Suchyadi, and D. Wulandari, “Strengthening Technological Literacy In Junior High School Teachers In The Industrial Revolution Era 4.0,” J. Humanit. Soc. Stud., vol. 05, no. 03, pp. 330–335, 2021.
H. Suharyati, H. Laihad, and Y. Suchyadi, “Development of Teacher Creativity Models to Improve Teacher’s Pedagogic Competency in the Educational Era 4.0,” Int. J. Innov. Creat. Chang. www.ijicc.net, vol. 5, no. 6, pp. 919–929, 2019, [Online]. Available: www.ijicc.net
Y. Suchyadi, Nurjanah, and N. Karmila, Supervisi Pendidikan: Strategi Meningkatkan Profesionalisme Guru. Bogor: PGSD Universitas Pakuan, 2020.
DOI: 10.33751/jhss.v7i3.8425
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
