驾驭延误:探索影响审计及时性的因素

Agus Dwianto, Zulfikar Zulfikar, Erma Setiawati, Annisa Qurrota A'yun, Lulu Hardina, Diana Puspitasari
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引用次数: 0

摘要

目的:本研究探讨了2019年至2023年在IDX上市的食品饮料制造公司审计及时性的影响因素。研究对象包括 26 家在研究期间有完整连续财务报告的公司:分析采用多元线性回归的方法,考察公司规模、盈利能力、偿债能力和公共会计师声誉对审计报告滞后性的影响:结果表明,公司规模对审计报告滞后性的影响不大,这对以往的研究提出了质疑。盈利能力对审计及时性也没有重大影响,这与一些研究结果相矛盾。与此相反,偿付能力对审计报告滞后有积极而显著的影响,表明债务与总资产比率越高,滞后时间越长。此外,PAR 的正面声誉与较短的审计报告滞后期相关:原创性/价值:了解这些因素有助于从业人员、审计师和监管机构理解食品饮料行业审计及时性的动态变化,从而促进更有效的监督和决策:这项研究有助于深入了解特定行业中公司特征与审计及时性之间的微妙关系,为审计和财务管理领域的学者和从业人员提供了一个有价值的视角。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Navigating Delays: Exploring Factors Influencing Audit Timeliness
Purpose: This research explores factors influencing audit timeliness in the food and beverage manufacturing companies listed on the IDX from 2019 to 2023. The study population comprises 26 companies with complete and continuous financial reports during the research period. Design/methodology/approach: The analysis employs multiple linear regression to examine the impact of company size, profitability, solvency, and Public Accountant Reputationon audit report lag. Findings: Results reveal that company size does not significantly affect audit report lag, challenging previous studies. Profitability also shows no significant influence on audit timeliness, contradicting some research findings. In contrast, solvency has a positive and significant impact on audit report lag, indicating longer delays with higher debt-to-total-asset ratios. Moreover, a PAR positive reputation correlates with shorter audit report lag. Practical implications: Understanding these factors can help practitioners, auditors, and regulatory bodies comprehend the dynamics of audit timeliness in the food and beverage industry, facilitating more effective monitoring and decision-making. Originality/value: This research contributes to the literature by providing insights into the nuanced relationships between company characteristics and audit timeliness in a specific industry, offering a valuable perspective for academics and practitioners in auditing and financial management.
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