Efek Reputasi Kap dan Keterlambatan Laporan Auditor Independen Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

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Published: Jan 1, 2022
DOI: https://doi.org/10.35870/emt.v6i1.485
Keywords:
Reputation of Public Accounting Firm Delays In Independent Auditor Reports Timely Submission of Financial Reports

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Zulkifli Umar
Universitas Muhammadiyah Aceh
Ermad M J
Universitas Muhammadiyah Aceh
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.

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How to Cite
Umar, Z., J, E. M., & Suemdra, D. A. (2022). Efek Reputasi Kap dan Keterlambatan Laporan Auditor Independen Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Jurnal EMT KITA, 6(1), 14–20. https://doi.org/10.35870/emt.v6i1.485
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Vol. 6 No. 1 (2022): JANUARY-JUNE 2022
Section
Articles
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Author Biographies

Zulkifli Umar, Universitas Muhammadiyah Aceh

Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh Banda Aceh, Indonesia

Ermad M J, Universitas Muhammadiyah Aceh

Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh Banda Aceh, Indonesia

Dhea Adhima Suemdra, Universitas Muhammadiyah Aceh

Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh Banda Aceh, Indonesia

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