Published: 2022-01-01
Efek Reputasi Kap dan Keterlambatan Laporan Auditor Independen Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
DOI: 10.35870/emt.v6i1.485
Zulkifli Umar, Ermad M J, Dhea Adhima Suemdra
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Zulkifli Umar:
Universitas Muhammadiyah Aceh
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Ermad M J:
Universitas Muhammadiyah Aceh
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Dhea Adhima Suemdra:
Universitas Muhammadiyah Aceh
Abstract
This study aims to examine the effect of the reputation of the public accounting firm and the delay in the independent auditor's report on the timeliness of submitting financial statements. This research is a sample study, which includes 225 companies from 510 manufacturing sector companies during the 2017-2019 observation year. The sample was selected by simple random sampling technique, the sample size was determined by the slovin formula. The analytical method used is logistic regression. The results of the study found that the reputation of public accounting firms had an effect on increasing the timeliness of submitting financial reports, especially public accounting firms affiliated with the Big 4. The delay in the independent auditor's report also affects the timeliness of the financial report submission, especially the auditor who is not late in submitting the independent auditor's report.
Keywords
Reputation of Public Accounting Firm; Delays In Independent Auditor Reports; Timely Submission of Financial Reports
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 6 No. 1 (2022)
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Section: Articles
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Published: 2022-01-01
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License: CC BY 4.0
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Copyright: © 2022 Authors
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DOI: 10.35870/emt.v6i1.485
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Zulkifli Umar, Universitas Muhammadiyah Aceh
Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh Banda Aceh, Indonesia
Ermad M J, Universitas Muhammadiyah Aceh
Dhea Adhima Suemdra, Universitas Muhammadiyah Aceh
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