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"Penelitian ini menguji pengaruh efektivitas komite audit terhadap audit report lag di Indonesia dengan variabel company size, audit type, profitability, dan leverage sebagai variabel pengendali. Penelitian ini menggunakan data panel dengan 173 perusahaan yang terdaftar pada Indonesia Stock Exchange selama 2009 ? 2011.Dalam melakukan penelitian, peneliti mengacu pada Junaidda dan Rashidah (2011) dan melakukan pengembangan dengan menggunakan scorecard of audit committee effectiveness (Hermawan, 2009). Efektivitas komite audit dibagi menjadi tiga variabel dependen: activities, size, and competence. Hasil regresi menunjukkan hanya variabel activities yang memiliki dampak signifikan terhadap audit report lag.

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This study examines the effect of audit committee effectiveness on audit report lag in Indonesia setting with company size, audit type, profitability, and leverage as controlling variable. This study is conducted using panel data of 173 public companies listed in IDX within three years period. We refer to Junaidda and Rashidah (2011) and measure the audit committee effectiveness using Hermawan?s scorecard of audit committee effectiveness (2009). Audit committee effectiveness is divided into three parts: activities, size, and competence. The result shows that audit committee activities has significant impact on audit report lag while the other two do not."

"Penelitian ini bertujuan menguji pengaruh efektivitas dewan komisaris, komite audit dan struktur kepemilikan terhadap biaya jasa audit. Sampel penelitian terdiri dari 192 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014 dan 2015 yang mengungkapkan biaya jasa auditnya. Hasil penelitian menunjukkan bahwa efektivitas dewan komisaris tidak terbukti memiliki pengaruh terhadap biaya jasa audit, namun efektivitas komite audit berpengaruh positif terhadap biaya jasa audit. Kepemilikan keluarga berpengaruh positif terhadap biaya jasa audit, sedangkan kepemilikan manajerial berpengaruh negatif terhadap biaya jasa audit. Kepemilikan asing tidak terbukti berpengaruh terhadap biaya jasa audit.

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This research aims to investigate the effect of board of commissioner's effectiveness, audit committee's effectiveness and ownership structure on audit fee. The sample of this study consists of 192 non financial companies which are listed in Bursa Efek Indonesia for period 2014 and 2015 with audit fee disclosure.

The result shows that board of commissioner's effectiveness has no effect on audit fee, but audit committee's effectiveness has positive effect on audit fee. Family ownership has positive effect on audit fee, while managerial ownership has negative effect on audit fee. Foreign ownership has not proven to affect the audit fee."

"Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai beberapa faktor penyebab audit delay dengan memasukkan faktor efektivitas komite audit sebagai variabel pemoderasi. Variabel utama yang digunakan adalah financial distress, kompleksitas operasi dan ukuran KAP. Penelitian ini menggunakan metode kuantitatif dengan model regresi data panel dan metode purposive sampling. Sumber data yang digunakan yaitu seluruh perusahaan selain perusahaan dalam industri keuangan dan pertambangan yang tercatat di Bursa Efek Indonesia tahun 2012 sampai 2016. Financial distress diukur dengan model prediksi kebangkrutan Altman Revised Z Score (1983) sedangkan kompleksitas operasi ukur dengan jumlah entitas anak perusahaan. Efektivitas komite audit diukur dengan menggunakan indeks skoring yang dikembangkan oleh Hermawan (2009). Berdasarkan hasil pengujian, penelitian ini tidak menemukan bukti empiris bahwa efektivitas komite audit mempu memoderasi hubungan financial distress dengan audit delay, dan hubungan kompleksitas operasi dengan audit delay

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This study aims to obtain empirical evidence on several factors causing audit delay by including the effectiveness of the audit committee as a moderating variable. The main variables used are financial distress, operating complexity and size of Public Accounting Firm. This research uses quantitative method with panel data regression model and purposive sampling method. Source of data used is all companies other than companies in the financial and mining industries that listed on the Indonesia Stock Exchange from year 2012 through 2016. Financial distress is measured by the Altman Revised Z Score prediction bankruptcy model (1983) while the complexity operations was measured with the number of subsidiaries. The effectiveness of the audit committee was measured using the scoring index developed by Hermawan (2009). Based on the test results, this study found no empirical evidence that the effectiveness of the audit committee is able to moderate the relationship of financial distress with audit delay, and the relationship of the complexity of operations with audit delay."

"Penelitian ini meneliti pengaruh kualitas audit, efektivitas dewan komisaris dan komite audit terhadap manajemen laba pada emiten manufaktur antara periode 2009 hingga 2012 dengan ukuran perusahaan, leverage dan struktur kepemilikan sebagai variabel kontrol. Variabel dependen manajemen laba pada penelitian ini dibagi ke dalam dua yaitu manajemen laba akrual dan manajemen laba riil. Variabel independen kualitas audit diukur menggunakan hasil pemeriksaan PPAJP Kementerian Keuangan Republik Indonesia yang akan memberikan gambaran yang lebih baik mengenai kualitas audit. Variabel independen efektivitas dewan komisaris dan komite audit diukur berdasarkan daftar pertanyaan untuk mencari efektivitas keduanya berdasarkan informasi yang terdapat pada laporan tahunan. Hasil penelitian menunjukkan bahwa efektivitas dewan komisaris dan komite audit berpengaruh negatif signifikan terhadap manajemen laba akrual maupun manajemen laba riil. Kualitas audit terbukti memiliki pengaruh negatif signifikan terhadap manajemen laba akrual, namun berpengaruh positif signifikan terhadap manajemen laba riil. Hasil ini mengindikasikan bahwa pengawasan yang baik mampu menekan terjadinya manajemen laba.

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This study researched the influence of audit quality, effectiveness of board of directors and audit committee on earnings management in listed manufacturing companies from 2009 through 2012 with company size, leverage and ownership structure as control variables. The dependent variables, earnings management, in this study were divided into two categories which are accrual earnings management and real earnings management. The independent variable of audit quality was measured using review of PPAJP Kementerian Keuangan Republik Indonesia which considered giving better picture of audit quality. The independent variables of the effectiveness of board of directors and audit committee were measured using questionnaire based on annual reports information. The results showed that the effectiveness of board of directors and audit committee have a negative significant influence to accrual earnings management and real earnings management. Audit quality is proven to have a negative significant to accrual earnings management, while it has a positive significant influence to real earnings management. This result implies that proper supervision could prevent earnings management."

"Penelitian ini bertujuan untuk mengetahui adanya pengaruh positif karakteristik komite audit, yang diukur menggunakan kualifikasi profesional komite audit, kualifikasi akademis pasca-sarjana komite audit, pengalaman kerja pada top level managerial komite audit, dan frekuensi penyelenggaraan rapat komite audit; serta karakteristik audit internal yang diukur menggunakan kualifikasi profesional kepala audit internal terhadap kualitas audit, yang diproksikan dengan pemilihan Kantor Akuntan Publik KAP Big Four. Penelitian ini menggunakan tiga variabel kontrol, yaitu: kompleksitas, leverage dan ukuran perusahaan. Pengujian dilakukan dengan menggunakan uji regresi logistik terhadap 102 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia per 31 Desember 2013. Penelitian ini memberikan bukti empiris bahwa pengalaman kerja komite audit pada top level managerial dan kualifikasi profesional kepala audit internal mempunyai pengaruh positif terhadap kualitas audit. Namun demikian, penelitian ini secara empiris tidak memiliki kecukupan bukti bahwa kualifikasi profesional komite audit, kualifikasi akademis pasca-sarjana komite audit, dan frekuensi pelaksanaan rapat komite audit mempunyai pengaruh positif terhadap kualitas audit.

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The purpose of this study is to analyze positive influence of the audit committee rsquo s characteristics, which are measured by its professional qualification, academic qualification on post graduate program, working experience on the top level managerial, and meeting frequencies and the internal audit characteristic which measured by chief audit executive rsquo s professional qualification to audit quality, which is proxied by the selection of the Big Four Public Accounting Firm PAF . This study used three control variables complexity, leverage, and size of the company. Testing are carried out by logistic regression test for 102 companies listed on the Indonesia Stock Exchange as of December 31, 2013. This study provides empirical evidence that audit committee rsquo s working experience on the top level managerial and chief audit executive rsquo s professional qualification have positive influence to audit quality. However, this study does not provide sufficient evidence that audit committee rsquo s professional qualification, audit committee rsquo s academic qualification on post graduate program, and audit committee rsquo s meeting frequencies have positive influence to audit quality. "

"Penelitian ini bertujuan untuk menguji pengaruh positif transaksi pihak berelasi terhadap biaya audit serta pengaruh moderasi efektivitas dewan komisaris dan komite audit dalam memperlemah hubungan antara transaksi pihak berelasi terhadap biaya audit. Sampel penelitian terdiri dari semua industri, kecuali keuangan, yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai 2016 yang mengungkapkan biaya audit dan transaksi pihak berelasi. Penelitian menggunakan data panel dengan model mengadopsi penelitian Habib et al. 2015 dan menyesuaikannya dengan relevansi di Indonesia. Hasil penelitian menunjukkan bahwa transaksi pihak berelasi berpengaruh positif terhadap biaya audit, namun efektivitas dewan komisaris dan komite audit tidak terbukti mempengaruhi hubungan antara transaksi pihak berelasi dan biaya audit.

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The purpose of this study is to examine the positive effect of related party transaction toward audit fee and the weakening effect of board of commissioners and audit committee effectiveness between related party transaction and audit quality. The sample of the research consists of all industries, except financial, listed in the Indonesia Stock Exchange IDX from 2015 until 2016 which disclose audit fee and related party transaction. This research uses panel data with model adopting Habib et al. 2015 research and some adjustments in accordance with its relevance in Indonesia. This research proves that related party transactions positively affect audit fee, but the moderating effect of board of commissioners and audit committees effectiveness do not affect the relationship between related party transaction and audit fee."

"ABSTRAKPenelitian ini bertujuan untuk meneliti faktor-faktor yang mempengaruhi waktu penyelesaian audit yang berdampak pada ketepatan waktu penyampaian laporan keuangan dengan menggunakan audit report lag (ARL) sebagai proksinya. Objek penelitian adalah 236 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia selama 2008-2011. Data diolah menggunakan metode regresi data panel.Hasil penelitian menunjukkan bahwa ARL ditemukan lebih panjang pada perusahaan yang mengalami kerugian dan memiliki banyak anak perusahaan, namun lebih pendek pada perusahaan yang mendapat opini audit wajar tanpa pengecualian. Sementara itu, berita baik/buruk dan probabilitas kebangkrutan tidak ditemukan memiliki pengaruh terhadap ARL sama halnya dengan rotasi partner audit. Selain itu, perusahaan yang melakukan rotasi KAP secara riil terbukti memiliki ARL yang lebih panjang, sedangkan perusahaan yang melakukan rotasi KAP secara semu memiliki ARL yang lebih pendek. Hasil pengujian juga menunjukkan bahwa rotasi KAP secara cross-up tidak ditemukan berpengaruh terhdap ARL. Sedangkan rotasi KAP secara cross-down atau rotasi dari KAP dengan ukuran lebih besar ke KAP dengan ukuran lebih kecil terbukti memiliki ARL yang lebih pendek.

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ABSTRACTThis research is aimed to examine factors that influence timeliness of audit completion which later affect the timeliness financial reporting with audit report lag (ARL) as proxy. The samples of this research are 236 non-financial companies listed on the Indonesia Stock Exchange from period 2008 to 2011. The data is examined using panel data regression. Results show that audit report lag is also found to be longer for firms which experienced loss in their current year income and has large number of subsidiaries but shorter for firms who got unqualified opinion. Meanwhile, good/bad news and bankrupcty probability have no effect on audit report lag. the audit partner rotation does not significant effect on audit efficiency. Real audit firm rotation has effect on make audit report lag becomes longer and quasi firm rotation has effect on make it shorter. Results also show that cross-up rotation has no influences on audit report lag. On the other hand, firms which experienced cross-down audit firms rotation (audit rotation from larger audit firms to smaller audit firms) significantly have longer audit report lag."

"Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh struktur modal, kepemilikan keluarga, efektivitas Dewan Komisaris dan Komite Audit terhadap tingkat efisiensi pada perusahaan manufaktur. Tingkat efisiensi diukur dengan metode Data Envelopment Analysis (DEA), sedangkan efektivitas Dewan Komisaris dan Komite Audit diukur melalui metode penilaian yang dikembangkan oleh Hermawan (2009). Pengujian hipotesis dilakukan melalui model regresi data panel dengan fixed effect method terhadap sampel 100 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2008 hingga tahun 2012. Hasil penelitian ini menghasilkan kesimpulan bahwa perusahaan yang memiliki tingkat leverage lebih tinggi cenderung dapat beroperasi lebih efisien. Perusahaan dengan efektivitas Dewan Komisaris yang lebih tinggi juga cenderung dapat beroperasi lebih efisien. Sementara itu, proporsi kepemilikan keluarga dan efektivitas Komite Audit dalam perusahaan tidak memiliki pengaruh yang signifikan terhadap tingkat efisiensi perusahaan.

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This research aims to provide empirical evidence regarding the effect of capital structure, family ownership, and the effectiveness of board of commissioners and audit committee on efficiency in manufacturing company. Efficiency is measured by Data Envelopment Analysis (DEA) score, while the effectiveness of board of commissioners and audit committee are measured by effectiveness measurement method which was developed by Hermawan (2009). The hypothesis are examined using panel data regression with fixed effect method to a sample of 100 manufacturing companies listed in Indonesian Stock Exchange during 2008 to 2012.

The result of this research concludes that companies with higher leverage could gain higher efficiency in their operation. The companies with higher effectiveness of board of commissioners also could gain higher efficiency in their operation. Meanwhile, family ownerships and the effectiveness of audit committee have no significant impact to efficiency in the companies."

"Penelitian ini bertujuan untuk memberikan bukti secara empiris mengenai pengaruh tenure audit pada tingkat kantor akuntan publik (KAP) terhadap audit report lag, serta pengaruh moderasi spesialisasi industri auditor terhadap hubungan antara tenure audit dengan audit report lag. Tenure KAP yang digunakan dalam penelitian ini dihitung berdasarkan afiliasi internasionalnya. Audit report lag pada penelitian didefinisikan sebagai periode waktu antara tanggal akhir tahun fiskal perusahaan sampai dengan tanggal yang tertera pada laporan audit independen. Penelitian ini menggunakan sampel 49 bank umum konvensional di Indonesia pada periode 2008-2010.Hasil penelitian ini menunjukkan bahwa tenure KAP memiliki pengaruh positif dan signifikan terhadap audit report lag. Sedangkan pengaruh moderasi spesialisasi industri auditor terhadap hubungan antara tenure KAP dengan audit report lag belum konsisten antara hasil pengujian utama dan pengujian tambahan. Pengujian utama dalam penelitian ini menggunakan perhitungan tenure KAP sebagai variabel dummy, sementara pengujian tambahan dalam penelitian ini menggunakan perhitungan tenure KAP akumulatif.

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This research aims to give empirical evidence of the influence of audit tenure, on public accountant firm (KAP tenure) level, to audit report lag, also the moderating influence of auditors? industry specialization to the correlation of KAP tenure and audit report lag. KAP tenure used in this research is counted based on the international affiliation of the KAP. Audit report lag in this research is defined as audit completion period, the period between a company?s fiscal year end and the audit report date. This research used 49 samples of commercial banks in Indonesia during 2008-2010.

The result of this research shows that KAP tenure gives positive and significant influence to audit report lag. While the moderating influence of auditors? industry specialization to the correlation of KAP tenure and audit report lag is yet to be consistent based on main test and additional test. Main test on this research measured KAP tenure as dummy variable, meanwhile additional test measured KAP tenure accumulatively."

"[ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pergantian kantor akuntan publik, ukuran kantor akuntan publik, dan penerapan good corporate governance (yang terdiri dari ukuran dewan komisaris, proporsi komisaris independen, jumlah rapat dewan komisaris, ukuran komite audit, kompetensi komite audit, dan jumlah rapat komite audit) terhadap audit report lag. Penelitian ini juga menggunakan empat buah variabel kontrol, yaitu: profitabilitas perusahaan, ukuran perusahaan, opini going concern, dan jenis industri.Pengujian hipotesis dilakukan dengan menggunakan uji regresi linier berganda terhadap 331 perusahaan yang tercatat di Bursa Efek Indonesia per 31 Desember 2013. Sampel penelitian diperoleh melalui metode purposive sampling.Penelitian ini memberikan bukti empiris bahwa ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit, jumlah rapat komite audit, profitabilitas perusahaan, dan jenis industri berpengaruh negatif terhadap audit report lag. Penelitian ini juga memberikan bukti empiris bahwa ukuran perusahaan dan opini going concern berpengaruh positif terhadap audit report lag. Namun demikian, penelitian ini tidak dapat memberikan bukti yang cukup untuk menjelaskan pengaruh dari pergantian kantor akuntan publik, ukuran kantor akuntan publik, proporsi komisaris independen, dan kompetensi komite audit terhadap audit report lag.

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ABSTRACTThe objective of this research is to examine the effect of audit firm changes, audit firm size, and good corporate governance implementation (which consists of the board of commissioner size, independent board of commissioner proportion, number of board of commissioner meetings, audit committee size, audit committee?s competence, and number of audit committee meetings) on audit report lag. This research also uses four control variables: the profitability of the company, the size of the company, going concern opinion, and the type of industry.The hypotheses testing is done by using multiple linear regression of 331 listed companies in the Indonesia Stock Exchange of December 31, 2013. The samples are taken by using purposive sampling method.The research provides empirical evidence that board of commissioner size, number of board of commissioner meetings, audit committee size, number of audit committee meetings, the profitability of the company, and the type of industry have a negative effect on audit report lag. This research also provides empirical evidence that the size of the company, and going concern opinion have a positive effect on audit report lag. However, this research can not provide sufficient evidence to explain the effect of audit firm changes, audit firm size, independent board of commissioner proportion, and audit committee?s competence on audit report lag., The objective of this research is to examine the effect of audit firm changes, audit firm size, and good corporate governance implementation (which consists of the board of commissioner size, independent board of commissioner proportion, number of board of commissioner meetings, audit committee size, audit committee’s competence, and number of audit committee meetings) on audit report lag. This research also uses four control variables: the profitability of the company, the size of the company, going concern opinion, and the type of industry.The hypotheses testing is done by using multiple linear regression of 331 listed companies in the Indonesia Stock Exchange of December 31, 2013. The samples are taken by using purposive sampling method.The research provides empirical evidence that board of commissioner size, number of board of commissioner meetings, audit committee size, number of audit committee meetings, the profitability of the company, and the type of industry have a negative effect on audit report lag. This research also provides empirical evidence that the size of the company, and going concern opinion have a positive effect on audit report lag. However, this research can not provide sufficient evidence to explain the effect of audit firm changes, audit firm size, independent board of commissioner proportion, and audit committee’s competence on audit report lag.]"