Peran Spesialisasi Auditor dalam Memoderasi Financial Distress dan Komite Audit Terhadap Audit Report Lag

Zulfa Rosharlianti, E. Hanifah
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Abstract

Objectives. This study aims to investigate the factors that influence the occurrence of audit report lag, considering financial distress and audit committees as the cause, and auditor specialization as a moderating variable.Design/method/approach. This study's population comprises mining companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. A purposive sampling method was employed to select a sample of 229 listed companies. Data analysis involved the use of the multiple linear regression method and the moderated regression analysis.Result/findings. Financial distress and the presence of audit committee are likely to influence the audit report lag. However, it was observed that auditor specialization does not moderate the impact of financial distress and the audit committee on the audit report lag.Theoretical contribution. This study investigates the moderating role of auditor specialization on the impact of financial distress and audit committees on audit report lag. Notably, this simultaneous examination of these variables has not been conducted before.Practical contribution. The findings indicate that both financial distress and the presence of audit committee play crucial roles in ensuring punctual submission of audited financial reports. This punctual reporting helps companies manage their financial condition effectively and enhances the audit committee's effectiveness in improving the punctuality of financial reporting.Limitations. The auditor specialization index in this study exclusively focuses on companies within the mining sector.
审计师在使金融萎缩管理和审计委员会对审查后审查委员会的作用
目标。本研究旨在探讨影响审计报告滞后发生的因素,认为财务困境和审计委员会是原因,审计师专业化是调节变量。设计/方法/途径。本研究的对象包括2017年至2021年间在印尼证券交易所(IDX)上市的矿业公司。采用目的抽样方法,选取229家上市公司作为样本。数据分析包括使用多元线性回归方法和有调节回归分析。结果/发现。财务困境和审计委员会的存在可能会影响审计报告的滞后。然而,我们观察到审计师专业化并没有缓和财务困境和审计委员会对审计报告滞后的影响。理论贡献。本研究探讨了审计师专业化对财务困境和审计委员会对审计报告滞后影响的调节作用。值得注意的是,这种对这些变量的同时检查以前从未进行过。实际的贡献。研究结果表明,财务困境和审计委员会的存在在确保按时提交审计财务报告方面发挥着至关重要的作用。这种准时报告有助于公司有效地管理其财务状况,并提高审计委员会在改善财务报告准时性方面的有效性。本研究中的审计师专业化指数专门关注矿业部门内的公司。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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