PENGARUH REPUTASI KAP, AUDIT TENURE, KOMITE AUDIT, DAN TAX AVOIDANCE TERHADAP AUDIT REPORT LAG
DOI:
https://doi.org/10.31539/costing.v7i6.11400Keywords:
Kata Kunci: Audit Report Lag, Audit Tenure, Komite Audit, Tax AvoidanceAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh Reputasi KAP, Audit Tenure, Komite Audit, dan Tax Avoidance terhadap Audit Report Lag pada perusahaan sektor Barang Konsumen non-primer tahun 2018–2022. Pengambilan sampel menggunakan purposive sampling sehingga diperoleh 19 perusahaan. Metode yang digunakan dalam penelitian ini adalah Regresi Linier Berganda dengan IBM SPSS 26. Hasil penelitian ini menunjukkan bahwa Reputasi KAP berpengaruh negatif terhadap Audit Report Lag, Audit Tenure dan Komite Audit tidak berpengaruh terhadap Audit Report Lag, dan Tax Avoidance berpengaruh positif terhadap Audit Report Lag. Sedangkan secara simultan Reputasi KAP, Audit Tenure, Komite Audit, dan Tax Avoidance berpengaruh terhadap Audit Report Lag. Hal ini menunjukkan bahwa ketika suatu perusahaan diperiksa oleh Kantor Akuntan Publik yang mempunyai reputasi baik, memiliki Komite Audit yang ahli dibidang Akuntansi atau Keuangan dan tidak terdapat indikasi Tax Avoidance maka akan mempersingkat pemeriksaan laporan keuangan. Penelitian ini memperluas literatur sebelumnya tentang Tax Avoidance terhadap Audit Report Lag dengan menambahkan tiga variabel lain karena penelitian yang dilakukan di Indonesia masih sedikit. Audit Report Lag diukur berdasarkan peraturan BEI mengenai peraturan penyampaian laporan keuangan yang belum banyak digunakan pada penelitian-penelitian sebelumnya.
References
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Dita Pratama, A., & Yuniar Larasati, A. (2021). Pengaruh Transfer Pricing dan Capital IntensityTerhadap Tax Avoidance. Riset Akuntansi Dan Perbankan, 15(2), 497–515.
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Tanujaya, K., & Vaustine, G. (2023). Pengaruh Penghindaran Pajak terhadap Keterlambatan Audit dengan Tipe Auditor sebagai Variabel Moderasi. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 17–33.
Wan Hussin, W. N., Bamahros, H. M., & Shukeri, S. N. (2018). Lead Engagement Partner Workload, Partner-Client Tenure and Audit Reporting Lag. Managerial Auditing Journal, 33(3), 246–266.
Wareza, M. (2018, September 10). Punya Saham LPCK, Mantan Komisaris Dihukum OJK. CNBC Indonesia. Diakses pada 22 Oktober 2023, dari https://www.cnbcindonesia.com/market/20180910114610-17-32442/punya-saham-lpck-mantan-komisaris-dihukum-ojk
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Arens, Alvin. A., Beasly, Mark. S., & Elder, Rendal. J. (2011). Jasa Audit dan Assurance: Vol. Buku 1 (A. A. Jusuf, Ed.; 6th ed.). Salemba Empat. Jakarta
Baatwah, S. R., Salleh, Z., & Stewart, J. (2019). Audit Committee Chair Accounting Expertise and Audit Report Timeliness. Asian Review of Accounting, 27(2), 273–306.
Bryan, D. B., & Mason, T. W. (2020). Earnings Volatility and Audit Report Lag. Advances in Accounting, 51, 100496.
Chalu, H. (2021). Board Characteristics, Auditing Characteristics and Audit Report Lag in African Central Banks. Journal of Accounting in Emerging Economies, 11(4), 578–609.
Dewi Shinta, A., & Dudy Satyawan, M. (2021). Pengaruh Probabilitas Kebangkrutan, Profitabilitas, Keahlian Komite Audit, dan Keaktifan Komite Audit Terhadap Audit Report Lag. Jurnal Akuntansi Unesa, 9(3), 1–10.
Dita Pratama, A., & Yuniar Larasati, A. (2021). Pengaruh Transfer Pricing dan Capital IntensityTerhadap Tax Avoidance. Riset Akuntansi Dan Perbankan, 15(2), 497–515.
Durand, G. (2019). The determinants of audit report lag: a meta-analysis. Managerial Auditing Journal, 34(1), 44–75.
Eriandani, R., Pirzada, K., & Kurniawan, M. K. (2020). The Role of Auditor Characteristics: Earnings Management and Audit Committee Effectiveness. Entrepreneurship and Sustainability Issues, 7(4), 3242–3252.
Fitriyani, I., & Indah Lestari, D. (2021). The Influence of Public Ownership and Profitability on Timeliness for Submitting Financial Statements. Business and Accounting, 4(2), 809–820.
Goodfrey, J., Hodgson, A., Tarca, A., Hamilton, J., & Holmes, S. (2010). Accounting Theory (7th ed.). Jhon Wiley and Sons. United States of America
Habib, A., Bhuiyan, Md. B. U., Huang, H. J., & Miah, M. S. (2019). Determinants of audit report lag: A meta‐analysis. International Journal of Auditing, 23(1), 20–44.
Hani Warrad, L. (2018). The Extent to Which the Corporate Governance Characteristics Has Affected the Audit Report Lag in Jordanian Banks. International Journal of Business and Management, 13(12), 81.
Hardisman. (2020). Tanya Jawab Analisis Data. Guepedia. Jakarta
Hermanto, & Nurriyah. (2023). Pengaruh Tax Avoidance, Leverage dan Persediaan Terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderating. Jurnal Informatika Ekonomi Bisnis, 559–566.
Hutahaean, J., & Hutabarat, F. (2023). The Effect of Company Size and Kap Reputation on Audit Report Lag in The Technology Sector on The Indonesia Stock Exchange. Klabat Accounting Review, 4(1), 35–45.
Kaaroud, M. A., Mohd Ariffin, N., & Ahmad, M. (2020). The Extent of Audit Report Lag and Governance Mechanisms. Journal of Islamic Accounting and Business Research, 11(1), 70–89.
Kementrian Keuangan. (2021). 186-PMK.01-2021Per. Kementrian Keuangan. Diakses pada 22 Oktober 2023, dari Https://www.bing.com/ck/a?!&&p=defeaae9eafc7dd5jmltdhm9mtcwmtm4odgwmczpz3vpzd0xztvjmwzkms04ntfjltyymjktmzhmmi0wyza0odq1otyzyjamaw5zawq9ntixmq&ptn=3&ver=2&hsh=3&fclid=1e5c1fd1-851c-6229-38f2-0c04845963b0&psq=186-pmk.01-2021per&u=a1ahr0chm6ly9qzglolmtlbwvua
Messier, William. jr, Glover, Steven. M., & Prawit, Dauglas. F. (2006). Auditting and Assurance Services a Systematic Approach (4th ed.). Salemba Empat. Jakarta
Mufidah, N., & Laily, N. (2019). Audit Tenure, Auditor Industry Specialization and Audit Lag Report on The Financial Sector on The Indonesia Stock Exchange 2013-2017. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 151.
Nurhadimah, S., & Paramita, V. S. P. (2024). The Influence of Good Corporate Governance, Firm Size, and Operating Capacity on Financial Distress (Study of Retail Trade Sub-Sector Companies Listed on The Indonesian Stock Exchange in 2017-2022). Ilomata International Journal of Tax and Accounting, 5(1), 180–201.
Ogoun, S. P., Edoumiekumo, A. R., & Nkak, P. E. (2020). Audit Comitte Attributes and Audit Report Lag of Quoted Industrial Companies in Nigeria. Journal of Business and Management, 22(5), 01–09.
Otoritas Jasa Keuangan. (2014). Surat Edaran Otoritas Keuangan. Otoritas Jasa Keuangan. Diakses pada 22 Oktober 2023, dari https://www.bing.com/ck/a?!&&p=fad7ce522f68ed9djmltdhm9mtcwmtm4odgwmczpz3vpzd0xztvjmwzkms04ntfjltyymjktmzhmmi0wyza0odq1otyzyjamaw5zawq9nte4oq&ptn=3&ver=2&hsh=3&fclid=1e5c1fd1-851c-6229-38f2-0c04845963b0&psq=surat+edaran+ojk+16%2fseojk.05%2f2014+descriptio
Otoritas Jasa Keuangan. (2015). Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Otoritas Jasa Keuangan. Diakses pada 22 Oktober 2023, dari https://www.bing.com/ck/a?!&&p=958270a2d1fc9c73jmltdhm9mtcwmtm4odgwmczpz3vpzd0xztvjmwzkms04ntfjltyymjktmzhmmi0wyza0odq1otyzyjamaw5zawq9ntixnw&ptn=3&ver=2&hsh=3&fclid=1e5c1fd1-851c-6229-38f2-0c04845963b0&psq=pembentukan+dan+pedoman+pelaksanaan+kerja+komite
Raweh, N. A. M., Kamardin, H., & Malik, M. (2019). Audit Committee Characteristics and Audit Report Lag: Evidence from Oman. International Journal of Accounting and Financial Reporting, 9(1), 152.
Sugiyono. (2018). Metode Penelitian Bisnis (3rd ed.). Alfabet.
Tanujaya, K., & Vaustine, G. (2023). Pengaruh Penghindaran Pajak terhadap Keterlambatan Audit dengan Tipe Auditor sebagai Variabel Moderasi. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 17–33.
Wan Hussin, W. N., Bamahros, H. M., & Shukeri, S. N. (2018). Lead Engagement Partner Workload, Partner-Client Tenure and Audit Reporting Lag. Managerial Auditing Journal, 33(3), 246–266.
Wareza, M. (2018, September 10). Punya Saham LPCK, Mantan Komisaris Dihukum OJK. CNBC Indonesia. Diakses pada 22 Oktober 2023, dari https://www.cnbcindonesia.com/market/20180910114610-17-32442/punya-saham-lpck-mantan-komisaris-dihukum-ojk
Wareza, M. (2021, June 11). Bandel! 88 Emiten Belum Setor Lapkeu 2020, Ini Daftarnya. CNBC Indonesia. Diakses pada 22 Oktober 2023, dari https://www.cnbcindonesia.com/market/20210611130445-17-252378/bandel-88-emiten-belum-setor-lapkeu-2020-ini-daftarnya/2
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