EFFECT OF CFO EDUCATIONAL BACKGROUND, PROFITABILITY, AND AUDIT TENURE ON AUDIT REPORT LAG
Abstract
ABSTRACT
The research was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange in 2018-2021. There were 14 companies that were issued warnings by the Indonesia Stock Exchange for not reporting and paying fines for late audited financial reporting. The research aimed to determine the effect of a CFO's educational background, profitability, and audit tenure on audit report lag. The method in this research is quantitative research with multiple linear analysis tests. The sampling technique used is the purposive sampling method. Based on the research results, (1) CFO's educational background has no significant effect on ARL. (2) ROA has a positive effect on ARL. (3) Tenure audit has a positive effect on ARL.
Keywords: audit report lag, chief financial officer, company profitability, audit tenure
References
Annisa, D. (2018). Pengaruh Ukuran Perusahaan, Jenis Opini Auditor, Ukuran Kap Dan Audit Tenure Terhadap Audit Delay. Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 108. https://doi.org/10.32493/jabi.v1i1.y2018.p108-121
Artaningrum, R. G., Budhiarta, I. K., & Wirakusuma, M. G. (2017). Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan Dan Pergantian Manajemen Pada Audit Report Lag Perusahaan Perbankan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 3, 1079–1108.
Dao, M., & Pham, T. (2014). Audit tenure, auditor specialization and audit report lag. Managerial Auditing Journal, 29(6), 490–512. https://doi.org/10.1108/MAJ-07-2013-0906
Dewi, I. C., & Hadiprajitno, P. T. B. (2017). PENGARUH AUDIT TENURE DAN KANTOR AKUNTAN PUBLIK (KAP) SPESIALISASI MANUFAKTUR TERHADAP AUDIT REPORT LAG (ARL). Diponegoro Journal of Accounting, 6, 450–461.
Fayyum, N. H., & Rustiana, S. H. (2019). The Effect of Audit Tenure, Company Age, and Company Size on Audit Report Lag with Manufacturing Industrial Specialization Auditors As Moderation Variables (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange). 2019, 888–905. https://doi.org/10.18502/kss.v3i26.5421
Financial, C., Educational, O., Performance, C., Rahmawati, A., Roro, R., & Ningtyas, W. (2022). Chief Financial Officer Educational Background and Company Performance Anisa Rahmawati 1, and Raden Roro Widya Ningtyas Soeprajitno 2  1, 2. 14(1), 44–53.
Ghozali, I. (2016). Aplikasi Analisis Multivariete SPSS 23.
Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization as a Reflection of Its Top Managers. Academy of Management Review, 9(2), 193–206. https://doi.org/10.5465/amr.1984.4277628
Harahap, S. S. (2001). Analisa kritis atas laporan keuangan. RajaGrafindo Persada.
Hidayatullah, A. (2018). Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi. 5(2), 117–136.
Komisioner, D., & Jasa, O. (2015). Otoritas jasa keuangan republik indonesia.
Mitra, S., Song, H., & Yang, J. S. (2015). The Effect of Auditing Standard No. 5 on Audit Report Lags. Accounting Horizons, 29, 507–527.
Munsif, V., Raghunandan, K., & Rama, D. V. (2012). Internal Control Reporting and Audit Report Lags: Further Evidence. Auditing-a Journal of Practice & Theory, 31, 203–218.
Octaviani, S. (2017). PENGARUH TENURE AUDIT DAN UMUR LISTING TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI MODERASI (Studi Empiris pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Oleh. JOMFekom, 4(1), 843–857.
Otoritas Jasa Keuangan Republik Indonesia. (2017). Salinan Peraturan Otoritas Jasa Keuangan Nomor 75 /Pojk.04/2017 Tentang Tanggung Jawab Direksi Atas Laporan Keuangan.
Sunarsih, N. M., Munidewi, I. A. B., & Masdiari, N. K. M. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Audit, Opini Audit, Komite Audit Terhadap Audit Report Lag. KRISNA: Kumpulan Riset Akuntansi, 13(1), 1–13. https://doi.org/10.22225/kr.13.1.2021.1-13
Susilawati, S., & Safary, A. (2020). Pengaruh Ukuran Perusahaan, Net Profit Margin Dan Debt To Equity Ratio Terhadap Audit Delay. Jurnal Akuntansi, 9(1), 24–36. https://doi.org/10.37932/ja.v9i1.93
