Peran Kepentingan Non Pengendali Dalam Pengaruh Fee Audit dan Ukuran Perusahaan Terhadap Audit Report Lag

Nidita Hafizna; Marhaendra Kusuma; Agus Athori

doi:10.32534/jpk.v12i4.7977

Authors

Nidita Hafizna Fakultas Ekonomi, Universitas Islam Kadiri
Marhaendra Kusuma Fakultas Ekonomi, Universitas Islam Kadiri
Agus Athori Fakultas Ekonomi, Universitas Islam Kadiri

DOI:

https://doi.org/10.32534/jpk.v12i4.7977

Keywords:

Audit report lag, Consumer Goods, Audit Fee, Company Size, Non-Controlling Interests

Abstract

Main Purpose - The objective of this study is to investigate and analyze the effects of audit fees, company size, and non-control factors on the quality of auditors' reports for manufacturing companies listed on the Bursa Efek Indonesia (BEI) from 2019 to 2023.

Method - The data analysis technique used was moderation regression analysis with SPSS version 25.

Main Findings - The study's findings show if audit fees have a detrimental effect on audit report delays. Afterwards, the lateness of the audit report was unaffected by the company's size. While non-pengendali is important for strengthening the association between firm size and audit report lag, non-pengendali is important for strengthening the relationship between audit fees and audit reports.

Theory and Practical Implications - In order to build a relationship between the business and the stakeholders, this study examines the compliance and agency theories, which highlight the need of time and attention in writing.

Novelty - The novelty lies in the use of non-controlling interest variables as moderation.

Keywords: Audit report lag ̧ audit fee, company size, non-controlling interests.

Downloads

Download data is not yet available.

References

Agustina, S. D., & Jaeni. (2022). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas Dan Likuiditas Terhadap Audit Report Lag. Owner, 6(1), 648–657. Https://Doi.Org/10.33395/Owner.V6i1.623 DOI: https://doi.org/10.33395/owner.v6i1.623

Ariani, K. R., & Andy, D. B. B. (2018). Pengaruh Umur Dan Ukuran Perusahaan Dengan Profitabilitas Dan Solvabilitas Sebagai Variabel Moderating. Riset Akuntansi Dan Keuangan Indonesia, 3(2), 118. Https://Doi.Org/10.23917/Reaksi.V3i2.6878 DOI: https://doi.org/10.23917/reaksi.v3i2.6878

Baatwah, S. R., Almoataz, E. S., Omer, W. K., & Aljaaidi, K. S. (2024). Does KAM Disclosure Make A Difference In Emerging Markets? An Investigation Into Audit Fees And Report Lag. International Journal Of Emerging Markets, 19(3), 798–821. Https://Doi.Org/10.1108/IJOEM-10-2021-1606 DOI: https://doi.org/10.1108/IJOEM-10-2021-1606

Bursa Efek Indonesia. (2024). Pengumuman Sanksi Atas Penyampaian Laporan Keuangan Auditan Tahunan Per 31 Desember 2023.

Dewi, N. L. P. C. D., Sunarwijaya, I. K., & Adiyadnya, M. S. P. (2022). Pengaruh Ukuran KAP, Pergantian Auditor, Umur Perusahaan, Fee Audit Dan Profitabilitas Terhadap Audit Report. Jurnal Karya Riset Mahasiswa Akuntansi, 2(1).

Djayanto, J., Lindrawati, & Tedjasuksmana, B. (2013). Ekspropriasi Pemegang Saham Minoritas Dalam Kepemilikan Ultimat: Pengaruh Pemisahan Hak Aliran Kas Dengan Hak Kontrol Terhadap Nilai Perusahaan. Jurnal Akuntansi Kontemporer, 5 (1). Https://Doi.Org/10.33508/Jako.V5i1.2616

Endri, E., Dewi, S. S., & Pramono, S. E. (2024). The Determinants Of Audit Report Lag: Evidence From Indonesia. Investment Management And Financial Innovations, 21(1). Https://Doi.Org/10.21511/Imfi.21(1).2024.01 DOI: https://doi.org/10.21511/imfi.21(1).2024.01

Farras, H., & Murni, Y. (2023). Faktor-Faktor Yang Mempengaruhi Audit Fee Pada Perusahaan Publik Di Indonesia. Jurnal Ilmiah Akuntansi Pancasila (JIAP), 3(2), 108–119. Https://Doi.Org/10.35814/Jiap.V3i2.4875 DOI: https://doi.org/10.35814/jiap.v3i2.4875

Fu’adiyah, A., Abbas, D. S., Hamdani, & Jayanih, A. (2022). Pengaruh Profitabilitas,Solvabilitas, Opini Audit Dan Ukuran Perusahaan Terhadap Audit Report Lag. Jurnal Publikasi Ilmu Manajemen (JUPIMAN), 1(4), 35–43. Https://Doi.Org/10.55606/Jupiman.V1i4.662 DOI: https://doi.org/10.55606/jupiman.v1i4.662

Febrianingrum, F., Ali Ahzar, F., Endah Retno Meilani, S., Laela Wijayati, F., & Pramesti, W. (2023). Auditor Characteristics And Audit Report Lag: A Research From The Indonesian Stock Exchange. Jurnal Akuntansi Dan Auditing Indonesia, 27(2), 2023. Https://Doi.Org/10.20885/Jaai.Vol27.I DOI: https://doi.org/10.20885/jaai.vol27.iss2.art2

Girsang, S. D., & Damayanti, R. (2024). Pengaruh Fee Audit, Rotasi Audit Dan Reputasi Auditor Report Lag Dengan Kualitas Audit Sebagai Pemoderasi. Realible Accounting Journal, 4, 80. Https://Doi.Org/10.36352/Raj.V4i2.891

Girsang, S. D., & Damayanti, R. (2024b). Pengaruh Fee Audit, Rotasi Audit Dan Reputasi Auditor Report Lag Dengan Kualitas Audit Sebagai Pemoderasi. Realible Accounting Journal, 4, 80. Https://Doi.Org/10.36352/Raj.V4i2.891 DOI: https://doi.org/10.36352/raj.v4i2.891

Harris, R., Ulupui, I. G. K. A., & Utaminingtyas, T. H. (2023). Pengaruh Biaya Audit, Auditor’s Switching Dan Ukuran Perusahaan Terhadap Audit Report Lag Di Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021. Jurnal Akuntansi, Perpajakan, Dan Auditing, 4, 33. Https://Doi.Org/10.21009/Japa.0401.03 DOI: https://doi.org/10.21009/japa.0401.03

Hia, K. M., Kuntadi, C., & Pramukty, R. (2023). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Komite Audit Terhadap Audit Report Lag. Jurnal Sosial Dan Teknologi (SOSTECH), 3(4), 311–316. Https://Doi.Org/10.59188/Jurnalsostech.V3i4.681 DOI: https://doi.org/10.59188/jurnalsostech.v3i4.681

Hidayati, F., & Sasongko, N. (2024). Pengaruh Audit Fee, Solvabilitas, Likuiditas, Profitabilitas, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Audit Report Lag Pada Masa Pandemi Covid-19. Jurnal Akuntansi Dan Pajak, 25, 2579–3055. Https://Dx.Doi.Org/10.29040/Jap.V25i1.13129 DOI: https://doi.org/10.21776/tema.25.2.69-79

Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics, 3(4), 3015–3360. DOI: https://doi.org/10.1016/0304-405X(76)90026-X

Khamisah, N., Nurullah, A., & Kesuma, N. (2023). Pengaruh Agresivitas Penghindaran Pajak, Kompleksitas Operasi Perusahaan, Audit Fee, Dan Financial Distress Terhadap Audit Report Lag. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 232–247. Https://Doi.Org/10.18196/Rabin.V7i1.18005 DOI: https://doi.org/10.18196/rabin.v7i1.18005

Kusuma, M., Assih, P., & Zuhroh, D. (2021). Pengukuran Kinerja Keuangan : Return On Equity ( ROE ) Dengan Atribusi Ekuitas. Jurnal Ilmiah Manajemen Dan Bisnis, 22(2), 17. Https://Doi.Org/10.30596/Jimb.V22i2.7935 DOI: https://doi.org/10.30596/jimb.v22i2.7935

Lai, K. W. (2023). Differential Spillover Effects Of Different Non-Audit Fees On Audit Report Lag. Journal Of Applied Accounting Research, 24(1), 1–24. Https://Doi.Org/10.1108/JAAR-08-2021-0198 DOI: https://doi.org/10.1108/JAAR-08-2021-0198

Lajmi, A., & Yab, M. (2022). The Impact Of Internal Corporate Governance Mechanisms On Audit Report Lag: Evidence From Tunisian Listed Companies. Euromed Journal Of Business, 17(4), 619–633. Https://Doi.Org/10.1108/EMJB-05-2021-0070 DOI: https://doi.org/10.1108/EMJB-05-2021-0070

Lee, N. L. (Vic), Khalaf, M. S., Farag, M., & Gomaa, M. (2024). The Impact Of Critical Audit Matters On Audit Report Lag And Audit Fees: Evidence From The United States. Journal Of Financial Reporting And Accounting. Https://Doi.Org/10.1108/JFRA-03-2023-0158 DOI: https://doi.org/10.1108/JFRA-03-2023-0158

Lestari, C. P. I., Damayanti, F., & Noviarty, H. (2024). Pengaruh Profitabilitas, Solvabilitas, Ukuran KAP, Fee Audit, Dan Agresivitas Penghindaran Pajak Terhadap Audit Report Lag. Jesya, 7(2), 1875–1886. Https://Doi.Org/10.36778/Jesya.V7i2.1687 DOI: https://doi.org/10.36778/jesya.v7i2.1687

Machmuddah, Z., Iriani, A. F., & St. Utomo, D. (2020). Influencing factors of audit report lag: Evidence from Indonesia. Academic Journal of Interdisciplinary Studies, 9(6), 148–156. https://doi.org/10.36941/AJIS-2020-0119 DOI: https://doi.org/10.36941/ajis-2020-0119

Maharani, D. A., & Redjo, P. R. D. (2023). Corporate Governance Factors On Audit Report Lag. JAS (Jurnal Akuntansi Syariah), 7(1), 58–72. https://doi.org/10.46367/jas.v7i1.1084 DOI: https://doi.org/10.46367/jas.v7i1.1084

Mulyati, S., & Jannah, R. (2019). Pengaruh Efek Entrenchment, Aligment Dan Dewan Komisaris Bebas Terhadap Voluntary Disclosure Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017. Jurnal Akuntansi Dan Keuangan, 7(1). https://doi.org/10.29103/jak.v7i1.1837 DOI: https://doi.org/10.29103/jak.v7i1.1837

MD, D. D., & Majidah. (2019). Kualitas Audit: Audit Tenure, Beban Kerja Auditor, Alignment Dan Entrenchment Effect. Jurnal Ilmiah Manajemen, Ekonomi, Dan Akuntansi, 3(2), 1. https://doi.org/10.31955/mea.v3i2.113

Rahaman, M. M., & Bhuiyan, M. B. U. (2025). Audit report lag and key audit matters in Australia. International Journal of Disclosure and Governance, 22(2), 532–554. https://doi.org/10.1057/s41310-024-00251-6 DOI: https://doi.org/10.1057/s41310-024-00251-6

Sijabat, A., & Pangaribuan, H. (2023). The effect of audit fees, audit tenure, and auditor switching on audit report lag in financial sector companies listed on the BEI in 2021-2022. IJAFIBS, 11(3), 650–658. https://doi.org/10.35335/ijafibs.v11i3.206

Sipahutar, S. E., Surbakti, E. A. B., & Simanjuntak, D. (2022). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Audit Reprt Lag. Konferensi Nasional Sosial Dan Engineering Politeknik Negeri Medan, 557–568. https://doi.org/10.51510/konsep.v3i1.821

Sulimany, H. G. H. (2024). Does Institutional Ownership Moderate the Relationship Between Audit Committee Composition and Audit Report Lag: Evidence From Saudi. SAGE Open, 14(2). https://doi.org/10.1177/21582440241241171 DOI: https://doi.org/10.1177/21582440241241171

Sunarsih, N. M., Munidewi, I. A. B., & Masdiari, N. K. M. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Audit, Opini Audit, Komite Audit Terhadap Audit Report Lag. KRISNA: Kumpulan Riset Akuntansi, 13(1), 1–13. https://doi.org/10.22225/kr.13.1.2021.1-13 DOI: https://doi.org/10.22225/kr.13.1.2021.1-13

Syaifulloh, C. Z., & Khikmah, S. N. (2020). Pengaruh Audit Tenure, Komite Audit, Audit Capacity Stress dan Alignment Effect Terhadap Kualitas Audit: (Studi empiris pada perusahaan manufaktur di Indonesia). Business and Economics Conference in Utilization of Modern Technology, 3, 287.

Wi, P., Sumantri, F. A., & Melatnebar, B. (2022). Fakor-Faktor yang Mempengaruh Audit Report Lag Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020. ECo-Fin, 4(1), 43–419. https://doi.org/10.32877/ef.v4i1.512 DOI: https://doi.org/10.32877/ef.v4i1.512

Widmann, M., Follert, F., & Wolz, M. (2021). What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants. Management Review Quarterly, 71(2), 455–489. https://doi.org/10.1007/s11301-020-00190-w DOI: https://doi.org/10.1007/s11301-020-00190-w