Keterbacaan Catatan Atas Laporan Keuangan dan Dampak Audit (Readability over Financial Reporting Footnotes and Audit Outcomes)

Sagitarisma, Nadiah Bella and Wijaya, Riesanti Edie (2021) Keterbacaan Catatan Atas Laporan Keuangan dan Dampak Audit (Readability over Financial Reporting Footnotes and Audit Outcomes). Akuntansi Bisnis dan Manajemen (ABM), 28 (2). pp. 52-59. ISSN 0854-4190; E-ISSN 2685-3965

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Abstract

This study aims to find out the relationship of readability over financial reporting footnotes and audit outcomes. Audit outcomes are projected by audit fees and audit report lag. Researchers used data from the company's financial statements listed on IDX in 2015-2018. Researchers used purposive sampling. From the copying, researchers processed 184 company data. This study used the panel's data regression analysis method. Data processing uses Generalized - least - squares. This research proves that the worse the readability, the lower the audit fee. Meanwhile, the worse the readability, the more time it takes the auditor to carry out an examination of the financial statements. This phenomenon occurs because the condition of the readability of notes to financial statements in Indonesia is still at a low level. Studi ini bertujuan mengetahui hubungan keterbacaan atas financial reporting footnotes dan audit outcome. Audit outcomes diproksikan dengan audit fee dan audit report lag. Peneliti menggunakan data dari laporan keuangan perusahaan terdaftar di IDX pada tahun 2015-2018. Peneliti menggunakan purposive sampling. dari penyampelan, peneliti mengolah 184 data perusahaan. Penelitian ini menggunakan metode analisis regresi data panel. Pengolahan data menggunakan Generalized - least - squares. Penelitian ini membuktikan bahwa semakin buruk keterbacaan, maka semakin menurunkan audit fee. Sedangkan, semakin buruk keterbacaan, semakin membutuhkan waktu auditor untuk melaksanakan pemeriksaan atas laporan keuangan. Fenomena ini terjadi karena kondisi keterbacaan notes to laporan keuangan di Indonesia masih dalam tingkatan rendah.

Item Type:	Article
Uncontrolled Keywords:	keterbacaan; catatan kaki; biaya audit; keterlambatan laporan audit
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Ester Sri W. 196039
Date Deposited:	09 Dec 2021 08:33
Last Modified:	09 Dec 2021 08:33
URI:	http://repository.ubaya.ac.id/id/eprint/40810

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