Studi Literatur Review: Pengaruh Profitabilitas, Audit Complexity dan Kualitas Audit Terhadap Audit Report Lag

Hayatun Ruwaidha; Trinandari Prasetya Nugrahanti

doi:10.59581/jap-widyakarya.v2i2.3494

Authors

Hayatun Ruwaidha Perbanas Institute
Trinandari Prasetya Nugrahanti Perbanas Institute

DOI:

https://doi.org/10.59581/jap-widyakarya.v2i2.3494

Keywords:

Audit Report Lag, Profitability, Audit Complexity dan Audit Quality

Abstract

Background: Financial reports are considered important for the final accounting process which is a means of financial communication and accountability to stakeholders for decision making for the next period. This study aims to analyze and obtain empirical evidence of influence by producing articles to review the effect of profitability, audit complexity and audit quality on audit report lag. The research methodology used in this research is the literature review method, using qualitative research methods where the articles analyzed in this article are 21 article writings, consisting of 5 international and 16 national journals which have been selected according to the keywords analyzed and their searches using google scholar with quantitative and qualitative research designs. The review results Profitability affects Audit Report Lag. Companies that have a good level of profitability try to avoid delays in the audit process because these delays can be considered bad news and become public conversation. Audit Complexity affects Audit Report Lag, because companies with high operating complexity and more subsidiaries will tend to complete their audits longer. The effect of Audit Quality on Audit Report Lag, because the higher the quality of a company's KAP, the faster the audit report can be completed. Conclusion: Profitability, Audit Complexity and Audit Quality have a significant effect on Audit Report Lag. Audit Report Lag can have an unfavorable effect on future business because it can hinder decision making for the next period and affect other aspects.

References

Asyrofi, R. P., & Widati, L. W. (2023). Dampak Profitabilitas, Solvabilitas, Ukuran Perusahaan Dan Kualitas Audit Perusahaan Terhadap Audit Report Lag (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2022). Jurnal Bisnis Dan Manajemen , 1043-1054.

Bimo, A. A., & Sari, I. R. (2022). The Effect Of Audit Complexity, Financial Distress And Institutional Ownership On Audit Report Lag. Current Advanced Research On Sharia Finance And Economic Worldwide (Cashflow), 75-89.

Dedewi, M. Y., & Yusuf. (2023). Pengaruh Solvabilitas, Opini Audit Dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Sektor Pertambangan. Inovasi: Jurnal Ekonomi, Keuangan Dan Manajemen, 223-234.

Dwi, M. L., Nisah, A., & Yuwono, M. (2024). Pengaruh Profitabilitas, Komite Audit Dan Leverage Terhadap Audit Report Lag Dimoderasi Oleh Ukuran Perusahaan. Al-Azhar Journal Of Islamic Economics, 46-68.

Fakhriyah, A. L., & Bawono, A. D. (2024). Pengaruh Kualitas Audit, Pergantian Auditor, Dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag Dengan Board Gender Diversity Sebagai Variabel Moderasi. Jurnal Ilmiah Edunomika, 1-14.

Febrianty, K., & Raharja, S. (2024). Effect Of Firm Size, Profitability, And Audit Opinion On Audit Report Lag (In Mining Company Registered In Indonesia’s Stock Exchange For The Financial Year Between 2017 And 2020). Diponegoro Journal Of Accounting, 1-15.

Fernaldy, I., & Chrisnanti, F. (2022). Ukuran Perusahaan Dan Faktor-Faktor Yang Memengaruhi Audit Report Lag. E-Jurnal Akuntansi Tsm , 147-158.

Firdaus, V., Muksin, A., & Awaludin, M. (2024). Analisis Faktor-Faktor Yang Mempengaruhi Audit Report Lag Dan Dampaknya Terhadap Abnormal Return Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode. Jurnal Mitra Manajemen, 1-14.

Fujianti, L., Wirawan, R. I., & Astuti, T. (2024). Faktor-Faktor Yang Mempengaruhi Kualitas Audit: Studi Empiris Pada Kantor Akuntan Publik Di Jakarta. Jurnal Riset Bisnis, 172-188.

Imelda, L., Ikhsan, S., & Espa, V. (2024). Analysis Of The Influence Of Profitability, Solvency, And Liquidity On Audit Report Lag With Company Size As A Moderation Variable In Property And Real Estate Companies Listed On The Indonesian Stock Exchange During The Period 2018-2022. Neraca: Jurnal Ekonomi, Manajemen Dan Akuntansi, 204-225.

Jannah, S. R., Habibi Z, M. R., Hilmi, M. F., & Situmeang, J. P. (2024). Pengaruh Kompleksitas Operasi, Solvabilitas Dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2020. Owner: Riset & Jurnal Akuntansi, 803-812.

Luxviasah, A. T., & Bawono, A. D. (2024). Pengaruh Kualitas Audit, Opini Auditor, Profitabilitas Terhadap Audit Report Lag Dengan Ukuran Dewan Komisaris Sebagai Variabel Moderasi. Jurnal Ilmiah Edunomika, 1-16.

Maryani, S. P., & Handayani, A. (2024). Pengaruh Audit Complexity, Ownership Concentration, Dan Financial Distress Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Property Dan Real Estate Yang Terdafatar Di Bursa Efek Indonesia Periode 2017-2022). Jurnal Nusa Akuntansi, 187-201.

Meizary, R. M., Nuraini, N., Dimitri, C. A., Ulfika, P., & Nugraha, T. P. (2023). Faktor-Faktor Yang Mempengaruhi Audit Delay: Systematic Literature Review Periode 2019-2023. Neraca: Jurnal Ekonomi, Manajemen Dan Akuntansi, 551-560.

Nurmalina, R. (2023). Pengaruh Profitabilitas Dan Leverage Terhadap Audit Report Lag Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021. Indonesian Accounting Literacy Journal, 204-214.

Pratiwi, N. F., & Suwarno, A. E. (2024). Pengaruh Ukuran Perusahaan, Leverage, Kualitas Audit Dan Opini Audit Terhadap Audit Report Lag (Pada Perusahaan Sektor Barang Konsumen Non-Primer Subsektor Perdagangan Ritel Yang Terdaftar Di Bei Tahun 2019-2022). Jurnal Revenue, 200-215.

Ramadya, A. P., Murtanto, & Hasnawati. (2024). Pengaruh Fee Audit, Audit Tenure, Spesialisasi Auditor, Dan Ukuran Perusahaan Terhadap Kualitas Audit. Muqaddimah : Jurna Ekonomi, Manajemen, Akuntansi Dan Bisnis, 257-269.

Rely, G. (2023). Effectofauditfirmstatus,Audit Complexity,Familyownership,Andloss Ofaudit Reportlagwithindustrialspecializationas Moderated. Insight Journal, 102-121.

Sanjiwi, & Nazir, N. (2023). Pengaruh Komite Audit Serta Dewan Komisaris Independen Dalam Mempengaruhi Audit Report Lag: Literature Review. Innovative: Journal Of Social Science Research, 13082-13091.

Saputra, F., Muchlish, M., & Bastian, E. (2024). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Report Lag Dengan Reputasi Kap Sebagai Variabel Moderasi. Jurnal Locus: Penelitian & Pengabdian, 67-78.

Senduk, R., Morasa, J., & Tangkuman, S. (2023). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021. Jurnal Emba, 220-230.

Shanti, Y. K., Sudarmadi, & Purwanti, T. (2024). Pengaruh Audit Tenure, Ukuran Perusahaan Dan Kualitas Audit Terhadap Audit Report Lag. Jurnal Ilmiah Edunomika, 1-16.

Zahrotunnisa, S. B., & Kuntadi, C. (2024). Pengaruh Solvabilitas, Profitabilitas, Dan Audit Tenure Terhadap Audit Report Lag. Jurnal Media Akademik (Jma), 1-13.

Zanra, S. W., & Zubir. (2023). The Effect Of Auditor Switching And Profitability On Audit Report Lag With The Audit Committee As A Moderating Variable. International Journal Multidisciplinary Science , 13-21.