An Empirical Research on Audit Report Timeliness
Timeliness is an accounting principle that reflects economic value and relevance. Timeliness in releasing financial statements can provide relevant information and can influence decisions. This empirical study aims to examine the effect of company and audit characteristics on the timeliness of aud...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
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Petra Christian University
2023-05-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/24900 |
| _version_ | 1797834712937398272 |
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| author | Hendi Hendi Riksen Sitorus |
| author_facet | Hendi Hendi Riksen Sitorus |
| author_sort | Hendi Hendi |
| collection | DOAJ |
| description |
Timeliness is an accounting principle that reflects economic value and relevance. Timeliness in releasing financial statements can provide relevant information and can influence decisions. This empirical study aims to examine the effect of company and audit characteristics on the timeliness of audit reports. This study uses a panel regression analysis methodology on 115 Indonesian companies listed on the Indonesia Stock Exchange from 2017-2021. This study concludes that company characteristics have a significant effect on the timeliness of audit reports. Based on the results of empirical testing, larger audit complexity, firm size, and debt-equity lead to shorter audit delays, on the other hand, negative profits and ownership concentration cause longer delays. The implications lead to more timely reporting and an appropriate decision-making process.
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| first_indexed | 2024-04-09T14:43:04Z |
| format | Article |
| id | doaj.art-118d1cc62aba4d34b76a70a691708a77 |
| institution | Directory Open Access Journal |
| issn | 1411-0288 2338-8137 |
| language | Indonesian |
| last_indexed | 2024-04-09T14:43:04Z |
| publishDate | 2023-05-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj.art-118d1cc62aba4d34b76a70a691708a772023-05-03T01:59:52ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02882338-81372023-05-0125110.9744/jak.25.1.39-53An Empirical Research on Audit Report TimelinessHendi Hendi0Riksen Sitorus1Accounting Department, Universitas Internasional BatamUniversitas Internasional Batam Timeliness is an accounting principle that reflects economic value and relevance. Timeliness in releasing financial statements can provide relevant information and can influence decisions. This empirical study aims to examine the effect of company and audit characteristics on the timeliness of audit reports. This study uses a panel regression analysis methodology on 115 Indonesian companies listed on the Indonesia Stock Exchange from 2017-2021. This study concludes that company characteristics have a significant effect on the timeliness of audit reports. Based on the results of empirical testing, larger audit complexity, firm size, and debt-equity lead to shorter audit delays, on the other hand, negative profits and ownership concentration cause longer delays. The implications lead to more timely reporting and an appropriate decision-making process. https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/24900Timelinessaudit reportdeterminant |
| spellingShingle | Hendi Hendi Riksen Sitorus An Empirical Research on Audit Report Timeliness Jurnal Akuntansi dan Keuangan Timeliness audit report determinant |
| title | An Empirical Research on Audit Report Timeliness |
| title_full | An Empirical Research on Audit Report Timeliness |
| title_fullStr | An Empirical Research on Audit Report Timeliness |
| title_full_unstemmed | An Empirical Research on Audit Report Timeliness |
| title_short | An Empirical Research on Audit Report Timeliness |
| title_sort | empirical research on audit report timeliness |
| topic | Timeliness audit report determinant |
| url | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/24900 |
| work_keys_str_mv | AT hendihendi anempiricalresearchonauditreporttimeliness AT riksensitorus anempiricalresearchonauditreporttimeliness AT hendihendi empiricalresearchonauditreporttimeliness AT riksensitorus empiricalresearchonauditreporttimeliness |