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Pengaruh profitabilitas, Solvabilitas, dan Likuiditas terhadap Audit Delay dengan ukuran perusahaan sebagai Variabel Moderasi
Full text linkABSTRAK
Penelitian ini bertujuan untuk mengevaluasi pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap audit delay dengan mempertimbangkan peran ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor kesehatan yang tercatat di Bursa Efek Indonesia selama periode 2020-2023. Metode yang diterapkan adalah regresi logistik dan analisis regresi moderasi (MRA). Sampel penelitian ini ditentukan menggunakan metode purposive sampling, melibatkan 24 perusahaan dengan total 96 data hasil observasi. Variabel profitabilitas diukur menggunakan Return on Equity (ROE), sedangkan solvabilitas diukur melalui Debt to Equity Ratio (DER) dan likuiditas diukur menggunakan Current Ratio (CR). Sementara itu, ukuran perusahaan dinilai berdasarkan total aset yang telah dilogaritma.
Hasil penelitian mengindikasikan bahwa profitabilitas berpengaruh positif dan signifikan terhadap audit delay, demikian pula solvabilitas yang menunjukkan pengaruh positif dan signifikan. Di sisi lain, likuiditas tidak memiliki pengaruh yang signifikan terhadap audit delay. Penelitian ini juga mengungkap bahwa ukuran perusahaan memoderasi hubungan antara profitabilitas dan audit delay dengan pengaruh negatif, yang mengartikan bahwa perusahaan besar dengan profitabilitas tinggi cenderung menyelesaikan proses audit lebih cepat. Di sisi lain, ukuran perusahaan tidak memoderasi keterkaitan antara solvabilitas dan audit delay, tetapi dapat memoderasi pengaruh likuiditas dengan efek positif. Hal ini mengindikasikan bahwa perusahaan berukuran besar dengan tingkat likuiditas yang tinggi cenderung mengalami keterlambatan audit yang lebih signifikan.
ABSTRACT
This study aims to evaluate the influence of profitability, solvency, and liquidity on audit delay by considering the role of company size as a moderation variable in health sector companies listed on the Indonesia Stock Exchange during the 2020-2023 period. The methods applied are logistic regression and moderate regression analysis (MRA). The sample of this study was determined using the purposive sampling method, involving 24 companies with a total of 96 observation data. The profitability variable is measured using Return on Equity (ROE), while solvency is measured through Debt to Equity Ratio (DER) and liquidity is measured using Current Ratio (CR). Meanwhile, the size of the company is assessed based on the total assets that have been logarithmic.
The results of the study indicate that profitability has a positive and significant effect on audit delays, as well as solvency which shows a positive and significant influence. On the other hand, liquidity does not have a significant influence on audit delays. The study also revealed that company size moderated the relationship between profitability and audit delay with a negative influence, which means that large companies with high profitability tended to complete the audit process faster. On the other hand, company size does not moderate the relationship between solvency and audit delays, but it can moderate the influence of liquidity with positive effects. This indicates that large-sized companies with high levels of liquidity tend to experience more significant audit delays.
مستخلص البحث
تهدف هذه الدراسة إلى تقييم تأثير الربحية والملاءة المالية والسيولة على تأخير التدقيق من خلال النظر في دور حجم الشركة كمتغير اعتدال في شركات القطاع الصحي المدرجة في بورصة إندونيسيا خلال الفترة 2020-2023. الطرق المطبقة هي الانحدار اللوجستي وتحليل الانحدار المعتدل (MRA). تم تحديد عينة هذه الدراسة باستخدام طريقة أخذ العينات الهادفة ، والتي شملت 24 شركة بإجمالي 96 بيانات رصد. يتم قياس متغير الربحية باستخدام العائد على حقوق المساهمين (ROE)، بينما يتم قياس الملاءة المالية من خلال نسبة الدين إلى حقوق الملكية (DER) ويتم قياس السيولة باستخدام النسبة الجارية (CR). وفي الوقت نفسه ، يتم تقييم حجم الشركة بناء على إجمالي الأصول التي كانت لوغاريتمية.
تشير نتائج الدراسة إلى أن الربحية لها تأثير إيجابي وكبير على تأخر التدقيق ، وكذلك الملاءة المالية التي تظهر تأثيرا إيجابيا وكبيرا. من ناحية أخرى ، ليس للسيولة تأثير كبير على تأخير التدقيق. كما كشفت الدراسة أن حجم الشركة خفف من العلاقة بين الربحية وتأخير التدقيق مع تأثير سلبي ، مما يعني أن الشركات الكبيرة ذات الربحية العالية تميل إلى إكمال عملية التدقيق بشكل أسرع. من ناحية أخرى ، لا يخفف حجم الشركة من العلاقة بين الملاءة المالية وتأخير التدقيق ، ولكنه يمكن أن يخفف من تأثير السيولة مع الآثار الإيجابية. يشير هذا إلى أن الشركات الكبيرة ذات المستويات العالية من السيولة تميل إلى مواجهة تأخيرات أكبر في التدقيق
The Effect of Financial Performance on Audit Delay with Firm Size as Moderation
Full text linkPurpose: This study examines the effect of profitability, solvency, and liquidity on audit delay, with Firm size as a moderating variable. The healthcare sector was chosen due to its strict regulations, service stability, and reporting complexity exacerbated by the impact of the COVID-19 pandemic, making it relevant to study.
Method: Research using logistic regression analysis with the assistance of EViews 12 in healthcare sector companies using purposive sampling method.
Results: The research results indicate that the variables of profitability and solvency have an impact on audit delay, whereas the liquidity variable does not affect audit delay. Regarding the firm size variable, it can moderate the influence of profitability and liquidity on audit delay, while the firm size cannot moderate the impact of solvency on audit delay.
Implications: These results emphasize the importance of transparency and financial management in reducing audit delays in the healthcare sector. The findings are helpful for auditors and regulators in improving audit efficiency and timeliness of financial reporting.
Novelty: This research focused on the healthcare sector in Indonesia, which is an innovation from the study conducted by Anggraini et al. (2024). The study employed Return on Equity (ROE) measurement to identify profitability variables
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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