Audit Committee, Effectiveness, Bankruptcy Prediction, and Solvency Level Affect Audit Delay

  • Bramantio Adi Nugroho Universitas Pamulang, Indonesia
  • Suripto Suripto Universitas Pamulang, Indonesia
  • Effriyanti Effriyanti Universitas Pamulang, Indonesia
Keywords: Audit Committee Effectiveness, Bankruptcy Prediction, Solvency Level, Audit Delay.

Abstract

This study is to gather empirical evidence on the effectiveness of the Audit Committee, bankruptcy forecasts and audit delay solvency. Various manufacturing industries listed on the Indonesian Börse in 2015-2019 were among the population in this study. A selection from 11 companies with 55 observational data was obtained by using the purposeful sampling technique. Testing of hypotheses and the analyzes is conducted using Eviews-10 for the regression of panel data. The findings showed that the efficacy of the audit committee has no significant impact on audit delays, that bankruptcy predictions have a significant impact on the audit delay and that audit delays have a significant impact on the level of solvency.

References

Alifa, A. R., Sinulingga, N. F., Sibarani, R. O., Waryu, W., & Suripto, S. (2020). Pengaruh Corporate Social Responsibility, Intensitas Modal dan Koneksi Politik Terhadap Agresivitas Pajak. Proceedings Universitas Pamulang, 1(1), 104-117.

Apriana, N. (2017). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Ukuran Kap Terhadap Audit Delay Pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015. Nurnal Nominal Universitas Negeri Yogyakarta, 4(2).

Baridwan, Z. (2004). Intermediate Accounting. Yogyakarta: Bpfe.

Carslaw, C. A. P. N., & Kaplan, S. E. (1991). An Examination of Audit Delay: Further Evidence from New Zealand. Accounting and Business Research, 22(85), 21-32.

Debbianita, V. S. H. & Ivana. (2017). Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan Terhadap Audit Delay Pada Perusahaan Retail Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015. Jurnal Akuntansi Maranatha, Program Studi Akuntansi, Fakultas Ekonomi, Universitas Kristen Maranatha, 9(2).

Dyer, J. C., & Mchugh, A. J. (1975). The Timeliness of the Australian Annual Report. Journal of Accounting Research, 13(2), 204-219.

Horne, J. C. V., & Jhon, M. W. (2016). Prinsip-Prinsip Manajemen Keuangan. Jakarta: Salemba Empat.

Jensen, M., C., & Meckling, W. (1976). Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Finance Economic, 3, 305- 360.

Joy, J. (2018). Pengaruh Efektivitas Komite Audit Terhadap Audit Report Lag. Jurnal Ilmiah Mahasiswa FEB, 7(1).

Jusup, H. (2001). Dasar-Dasar Akuntansi. Yogyakarta: STIE YKPN.

Ratnasari, I. K., & Ardiati, Y. (2016). Pengaruh Karakteristik Komite Audit, Prediksi Kebangkrutan dan Kepemilikan Publik Terhadap Audit Report Lag. Modus, 28(2), 117-136.

Mulyadi. (2002). Auditing, Buku 1. Jakarta: Salemba Empat.

Nasution, M., & Setiawan, D. (2007). Pengaruh Corporate Governance Terhadap Manajemen Laba di Industri Perbankan. Simposium Nasional Akuntansi X, Makassar.

Novitasari, A., Mulyani, A. T., A’yun, S. Q., Purwaningsih, T., & Suripto, S. (2020). Pengaruh Pengungkapan CSR (Corporate Social Responsibility), Kebijakan Dividen, Dan Tingkat Inflasi Terhadap Harga Saham. Proceedings Universitas Pamulang, 1(1), 36-41.

Pitriani, N., Haryanti, P., Adriansyah, T., & Suripto, S. (2020). Pengaruh Pendapatan Usaha, Biaya Operasional, dan Volume Penjualan Terhadap Laba Bersih. Proceedings Universitas Pamulang, 1(1), 14-20.

Platt, H. D., & Platt, M. B. (2006). Understanding Differences between Financial Distress and Bankruptcy. Review of Applied Economics, 2(2), 141-157.

Prahesti, E., & Supri. W. U. (2019). Pengaruh Profitabilitas dan Solvabilitas Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEI). Forum Ilmiah Pendidikan Akuntansi Progam Studi Pendidikan Akuntansi-Fkip Universitas Pgri Madiun.

Putri, A. N. S., Lebata, C. E., Sari, N., Supriadi, R., & Suripto, S. (2020). Pengaruh Kompetensi, Independensi dan Integritas Terhadap Kualitas Audit. Proceedings Universitas Pamulang, 1(1), 78-88.

Rohyati, Y., & Suripto, S. (2021). Corporate Social Responsibility, Good Corporate Governance, and Management Compensation against Tax Avoidance. Budapest International Research and Critics Institute (Birch-Journal): Humanities and Social Sciences, 4(2), 2612-2625.

Sugiyanto, S., Febrianti, F. D., & Suripto, S. (2020). Good Corporate Governance and Tax Avoidance to Cost of Debt with Growth Opportunities Moderating (Empirical Study on Manufacturing Company and Finance Service Listed In Idx 2015-2019). The Accounting Journal of Binaniaga, 5(2), 123-140.

Sugiyono. (2013). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Dan R&D). Bandung: Alfabeta.

Sugiyono. (2017). Statistika Untuk Penelitian. Bandung: Alfabeta.

Suripto, S. (2019). Corporate Social Responsibility and Creating Shared Value: A Preliminary Study from Indonesia. International Journal of Contemporary Accounting, 1(1), 23-36.

Suripto, S. (2020, February). Pengaruh Pemanfaatan Tax Haven, Withholding Taxes, Dan Ukuran Komite Audit Terhadap Praktik Thin Capitalization. In Proseding Seminar Nasional Akuntansi, 2(1).

Suripto, S., & Sugiyanto, S. (2021). Transparansi Perusahaan Memoderasi Pengaruh Tax Avoidance dan Leverage Terhadap Nilai Perusahaan Manufaktur Di Bursa Efek Indonesia. Proceedings Universitas Pamulang, 1(1).

Suripto. (2019). Pengaruh Tarif Pajak, Earning per Share Dan Pertumbuhan Penjualan Terhadap Harga Saham (Studi Empiris Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016).

Published
2021-05-28
How to Cite
Nugroho, B. A., Suripto, S., & Effriyanti, E. (2021). Audit Committee, Effectiveness, Bankruptcy Prediction, and Solvency Level Affect Audit Delay. International Journal of Science and Society, 3(2), 176-190. https://doi.org/10.200609/ijsoc.v3i2.328