PENGARUH UKURAN DAERAH, OPINI AUDIT DAN TINGKAT KETERGANTUNGAN KEUANGAN DAERAH TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA PERIODE 2015-2016
DOI:
https://doi.org/10.22441/profita.2019.v12.02.001Keywords:
Audit Delay, Regional Size, Audit Opinion, Level of Regional Financial DependenceAbstract
ABSTRACK This study aims to analyze the factors that influence the length of audit delay in the Regency / City governments in Indonesia in 2015 and 2016. These factors are regional size, audit opinion and level of regional financial dependence. The population of this study is all districts / cities in Indonesia in 2015 and 2016. The study sample was determined by purposive sampling method. The data used is secondary data. The analytical method used is descriptive statistical analysis and multiple regression statistical analysis. The results showed that the size of the area did not affect audit delay. Audit opinion and the level of regional financial dependence proved to have a significant effect on audit delay. The size of the area does not affect the audit delay because many of the few accounting entities cannot determine the size of the audit delay. Audit opinion has an effect on audit delay because the area that obtains WTP opinion indicates that the region has good governance that will compile financial reports in a timely manner so as to minimize audit delay. The level of regional financial dependency influences audit delay, this is due to the higher regional financial dependence, so that the area will be more obedient to the regulations and will prepare its financial statements in a timely manner so as to minimize audit delayReferences
Arens, Elder and Beasley, (2008). “Auditing dan Jasa Assurance”, Alih Bahasa Gina Gania, Edisi Indonesia, Jakarta: Penerbit Erlangga
Belkaoui, A.R., (2008). “Accounting Theory” Firth Editions, Singapura: Cangage Learning Asia Fasific Ltd
Cohen, S., & Leventis, S., (2013). “Effects of Municipal, Auditing Political Factors on Audit Delay”, Dalam Accounting Forum, Vol 37. Thessalonki: International Hellenic University.
Dyer, J. C., & McHugh, A. J. (1975). The timeliness of the Australian annual report. Journal of Accounting Research, 204-219.
Hardini, Z. G., & Sukirman, S. (2016). Analisis Determinan Audit Delay Pada Pemerintah Kabupaten/Kota Di Indonesia. Accounting Analysis Journal, 5(1).
Indriani, P., & Terzagie, T., (2016). Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Kasus Perusahaan LQ45 Yang Terdaftar Di BEI Tahun 2014). Profita: Komunikasi Ilmiah AKuntansi dan Perpajakan, 9(3). 327-338. DOI: https://dx.doi.org/10.22441/profita_v9.3.01
International Public Sector Accounting Standars Boards. (2010). Conseptual Framework For General Purpose Financial Reporting By Public Sector Entities. The International Federation Of Accountants (IFAC)
Itsniawan, A.M., & Suranta, S., (2016). Audit Report Lag Pada Pemerintah Kabupaten/Kota Di Indonesia. SNEMA-2015. Padang: Fakultas Ekonomi Universitas Negeri Padang.
Jusup, A. H. (2001). Auditing (Pengauditan) Buku 1. STIE YKPN: Jogjakarta.
Mardiasmo, (2009). Akuntansi Sektor Publik. Yogyakarta: ANDI.
Muladi, A., & Sudarno, S. (2014). Faktor-Faktor yang Mempengaruhi Audit delay pada Pemerintah Kabupaten/Kota di Indonesia (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
Mulyadi. (2002). Auditing Buku 1, Jakarta: Salemba Empat.
Nordiawan, D., Putra, S., & Rahmawati, M., (2009). Akuntansi Pemerintahan. Salemba Empat.
Payne, J. L., & Jensen, K. L. (2002). An examination of municipal audit delay. Journal of Accounting and Public Policy, 21(1), 1-29.
Peraturan Pemerintah No 17 Tahun 2010 Tentang Standar Akuntansi Pemerintah
Peraturan Pemerintah No 8 Tahun 2006 Tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah
Rahmawati, Z., & Aris, M. A. (2016). Audit Delay dan Faktor-faktor yang Mempengaruhinya (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2011-2014) (Doctoral dissertation, Universitas Muhammadiyah Surakarta).
Subekti, I., & Widiyanti, N. W. (2004). Faktor-faktor yang berpengaruh terhadap audit delay di Indonesia. Simposium Nasional Akuntansi, 7(1), 991-1002.
Suhardjanto, D., & Yulianingtyas, R. R. (2011). Pengaruh karakteristik pemerintah daerah terhadap kepatuhan pengungkapan wajib dalam laporan keuangan pemerintah daerah (Studi empiris pada kabupaten/kota di Indonesia). Jurnal Akuntansi dan Auditing, 8(1), 30-42.
Tiono, I., & Yulius Jogi C. (2013). “Faktor-Faktor yang Mempengaruhi AuditReport Lag di Bursa Efek Indonesia”. Dalam Business Accounting Review. Vol 1 No 3. Surabaya: Universitas Kristen Petra
Undang-Undang Republik Indonesia No 32 Tahun 2004 Tentang Pemerintah Daerah
Undang-Undang Republik Indonesia No 33 Tahun 2004 Tentang Perimbangan Keuangan antara Pemerintah Puat dan Pemerintah Daerah
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institutional presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Journal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. [email protected].
All off articles in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal are licensed under CC BY-SA
The Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan and its articles is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
