This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Agustina, L., & Ferlysia, K. (2012). Pengaruh informasi laba akuntansi terhadap abnormal return pada perusahaan yang tergabung dalam indeks LQ45. Jurnal Akuntansi, 4(2), 135–152.Agustina,L., & Ferlysia,K.(2012).Pengaruh informasi laba akuntansi terhadap abnormal return pada perusahaan yang tergabung dalam indeks LQ45.Jurnal Akuntansi,4(2),135–152.Search in Google Scholar
Antara., & Setiawan, K. (2020, April 1). 4 Sektor yang paling tertekan akibat corona menurut Sri Mulyani. Tempo.co. Retrieved from https://bisnis.tempo.co/read/1326504/4-sektor-yang-paling-tertekan-akibat-corona-menurut-Sri-Mulyani/full&view=okAntara., & Setiawan,K.(2020,April1).4 Sektor yang paling tertekan akibat corona menurut Sri Mulyani. Tempo.co. Retrieved fromhttps://bisnis.tempo.co/read/1326504/4-sektor-yang-paling-tertekan-akibat-corona-menurut-Sri-Mulyani/full&view=okSearch in Google Scholar
Arnold, C. (2020, June 3). Summary of COVID-19 audit considerations. International Federation of Accountants (IFAC). Retrieved from https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/summary-covid-19-audit-considerationsArnold,C.(2020,June3).Summary of COVID-19 audit considerations.International Federation of Accountants (IFAC). Retrieved fromhttps://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/summary-covid-19-audit-considerationsSearch in Google Scholar
Ashton, R. H., Graul, P. R., & Newton, J. D. (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), 657–673. doi:10.1111/j.1911-3846.1989.tb00732.xAshton,R. H., Graul,P. R., & Newton,J. D.(1989).Audit delay and the timeliness of corporate reporting.Contemporary Accounting Research,5(2),657–673. doi:10.1111/j.1911-3846.1989.tb00732.xOpen DOISearch in Google Scholar
Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275–292. doi:10.2307/2491018Ashton,R. H., Willingham,J. J., & Elliott,R. K.(1987).An empirical analysis of audit delay.Journal of Accounting Research,25(2),275–292. doi:10.2307/2491018Open DOISearch in Google Scholar
Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor industry specialisation and earnings quality. Auditing: A Journal of Practice and Theory, 22(2), 71–97. doi:10.2139/ssrn.436260Balsam,S., Krishnan,J., & Yang,J. S.(2003).Auditor industry specialisation and earnings quality.Auditing: A Journal of Practice and Theory,22(2),71–97. doi:10.2139/ssrn.436260Open DOISearch in Google Scholar
Barbour, J. E. (2020, March 31). ICAS issues updated guidance for auditors on attendance at stocktakes during the coronavirus outbreak. Institute of Chartered Accountants of Scotland (ICAS). Retrieved from https://www.icas.com/professional-resources/coronavirus/practice/accounts-audit-and-corporate-reporting/icas-issues-updated-guidance-for-auditors-on-attendance-at-stocktakes-during-the-coronavirus-outbreakBarbour,J. E.(2020,March31).ICAS issues updated guidance for auditors on attendance at stocktakes during the coronavirus outbreak.Institute of Chartered Accountants of Scotland (ICAS). Retrieved fromhttps://www.icas.com/professional-resources/coronavirus/practice/accounts-audit-and-corporate-reporting/icas-issues-updated-guidance-for-auditors-on-attendance-at-stocktakes-during-the-coronavirus-outbreakSearch in Google Scholar
Collins, D. W., & Kothari, S. P. (1989). An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of Accounting and Economics, 11(2–3), 143–181. doi:10.1016/0165-4101(89)90004-9Collins,D. W., & Kothari,S. P.(1989).An analysis of intertemporal and cross-sectional determinants of earnings response coefficients.Journal of Accounting and Economics,11(2–3),143–181. doi:10.1016/0165-4101(89)90004-9Open DOISearch in Google Scholar
Dancey, K. (2020, May 13). COVID makes clear why we need to improve corporate reporting. International Federation of Accountants (IFAC). Retrieved from https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/discussion/covid-makes-clear-why-we-need-improve-corporate-reportingDancey,K.(2020,May13).COVID makes clear why we need to improve corporate reporting.International Federation of Accountants (IFAC). Retrieved fromhttps://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/discussion/covid-makes-clear-why-we-need-improve-corporate-reportingSearch in Google Scholar
Dao, M., Xu, H., & Pham, T. (2022). Auditors’ responses to classification shifting: Evidence from U.S. Firms. Accounting Horizons, 36(1), 25–48. doi:10.2308/HORIZONS-18–141.Dao,M., Xu,H., & Pham,T.(2022).Auditors’ responses to classification shifting: Evidence from U.S. Firms.Accounting Horizons,36(1),25–48. doi:10.2308/HORIZONS-18–141.Open DOISearch in Google Scholar
Dewi, W. P., & Herusetya, A. (2015). Market response toward accrual earnings management, real transactions, and strategic revenue recognition — earnings management. Jurnal Akuntansi Dan Keuangan, 17(2), 71–81. doi:10.9744/jak.17.2.71-81Dewi,W. P., & Herusetya,A.(2015).Market response toward accrual earnings management, real transactions, and strategic revenue recognition — earnings management.Jurnal Akuntansi Dan Keuangan,17(2),71–81. doi:10.9744/jak.17.2.71-81Open DOISearch in Google Scholar
Dewi, I. G. A. R. P., Putri, P. Y. A., & Idawati, P. D. P. (2019). Pengaruh ketidaktepatwaktuan pelaporan keuangan berpengaruh pada reaksi pasar perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016–2017. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(2), 177–187. Retrieved form https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/913Dewi,I. G. A. R. P., Putri,P. Y. A., & Idawati,P. D. P.(2019).Pengaruh ketidaktepatwaktuan pelaporan keuangan berpengaruh pada reaksi pasar perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016–2017.Jurnal KRISNA: Kumpulan Riset Akuntansi,10(2),177–187. Retrieved formhttps://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/913Search in Google Scholar
Diputra, R. S., & Anna, Y. D. (2014). Pengaruh ketepatan pelaporan laporan keuangan, opini audit, pergantian kantor akuntan publik, dan reputasi kantor akuntan publik terhadap reaksi investor. Bina Ekonomi Majalah Ilmiah Fakultas Ekonomi Unpar, 18(2), 39–59. Retrieved from https://journal.unpar.ac.id/index.php/BinaEkonomi/article/view/1186Diputra,R. S., & Anna,Y. D.(2014).Pengaruh ketepatan pelaporan laporan keuangan, opini audit, pergantian kantor akuntan publik, dan reputasi kantor akuntan publik terhadap reaksi investor.Bina Ekonomi Majalah Ilmiah Fakultas Ekonomi Unpar,18(2),39–59. Retrieved fromhttps://journal.unpar.ac.id/index.php/BinaEkonomi/article/view/1186Search in Google Scholar
Dwiyani, S. A., Badera, I. D. N., & Sudana, I. P. (2017). Faktor-faktor yang mempengaruhi ketepatwaktuan penyajian laporan keuangan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 6(4), 1451–1480. Retrieved from https://ojs.unud.ac.id/index.php/EEB/article/view/25160Dwiyani,S. A., Badera,I. D. N., & Sudana,I. P.(2017).Faktor-faktor yang mempengaruhi ketepatwaktuan penyajian laporan keuangan.E-Jurnal Ekonomi dan Bisnis Universitas Udayana,6(4),1451–1480. Retrieved fromhttps://ojs.unud.ac.id/index.php/EEB/article/view/25160Search in Google Scholar
Girsang, R. N., Machpudin, A., & Putra, W. E. (2017). Faktor-faktor yang mempengaruhi audit delay, profitabiltas dan reaksi investor (studi empiris pada perusahaan perbankan di Bursa Efek Indonesia tahun 2009–2013). Jurnal Akuntansi & Keuangan UNJA, 2(4), 44–55.Girsang,R. N., Machpudin,A., & Putra,W. E.(2017).Faktor-faktor yang mempengaruhi audit delay, profitabiltas dan reaksi investor (studi empiris pada perusahaan perbankan di Bursa Efek Indonesia tahun 2009–2013).Jurnal Akuntansi & Keuangan UNJA,2(4),44–55.Search in Google Scholar
Handoko, S. C., & Sudarno, S. (2015). Analisis pergantian kantor akuntan publik dan ketepatan waktu dalam pelaporan terhadap reaksi pasar (studi empiris pada perusahaan manufaktur yang terdaftar di BEI). Diponegoro Journal of Accounting, 4(1), 1–14. Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/15082Handoko,S. C., & Sudarno,S.(2015).Analisis pergantian kantor akuntan publik dan ketepatan waktu dalam pelaporan terhadap reaksi pasar (studi empiris pada perusahaan manufaktur yang terdaftar di BEI).Diponegoro Journal of Accounting,4(1),1–14. Retrieved fromhttps://ejournal3.undip.ac.id/index.php/accounting/article/view/15082Search in Google Scholar
Herdiana, B. C. (2017). Pengaruh ketepatan waktu pelaporan laporan keuangan, opini audit, pergantian kantor akuntan publik, perubahan reputasi kantor akuntan publik, dan informasi laba terhadap reaksi investor. Jurnal Akuntansi Bisnis, 15(2), 200–215. doi:10.24167/jab.v16i1.1362Herdiana,B. C.(2017).Pengaruh ketepatan waktu pelaporan laporan keuangan, opini audit, pergantian kantor akuntan publik, perubahan reputasi kantor akuntan publik, dan informasi laba terhadap reaksi investor.Jurnal Akuntansi Bisnis,15(2),200–215. doi:10.24167/jab.v16i1.1362Open DOISearch in Google Scholar
Hermawan, A. (2009). Pengaruh efektivitas dewan komisaris dan komite audit, kepemilikan oleh keluarga, dan peran monitoring bank terhadap kandungan informasi laba (Disertation). Pascasarjana Ilmu Akuntansi, Fakultas Ekonomi Universitas Indonesia.Hermawan,A.(2009).Pengaruh efektivitas dewan komisaris dan komite audit, kepemilikan oleh keluarga, dan peran monitoring bank terhadap kandungan informasi laba(Disertation).Pascasarjana Ilmu Akuntansi, Fakultas Ekonomi Universitas Indonesia.Search in Google Scholar
Herusetya, A. (2012). Analisis audit quality metric score (AQMS) sebagai pengukur multidimensi kualitas audit terhadap manajemen laba dan kandungan informasi laba (Disertation). Pascasarjana Ilmu Akuntansi, Fakultas Ekonomi Universitas Indonesia.Herusetya,A.(2012).Analisis audit quality metric score (AQMS) sebagai pengukur multidimensi kualitas audit terhadap manajemen laba dan kandungan informasi laba(Disertation).Pascasarjana Ilmu Akuntansi, Fakultas Ekonomi Universitas Indonesia.Search in Google Scholar
ICAEW. (2021). Coronavirus (COVID-19): Considerations for inventory audit testing. Institute of Chartered Accountants in England and Wales (ICAEW). Retrieved from https://www.icaew.com/technical/audit-and-assurance/audit/quality-control/coronavirus-considerations-for-inventory-audit-testingICAEW. (2021).Coronavirus (COVID-19): Considerations for inventory audit testing.Institute of Chartered Accountants in England and Wales (ICAEW). Retrieved fromhttps://www.icaew.com/technical/audit-and-assurance/audit/quality-control/coronavirus-considerations-for-inventory-audit-testingSearch in Google Scholar
Lestari, S. Y., & Nuryatno, M. (2018). Factors affecting the audit delay and its impact on abnormal return in Indonesia stock exchange. International Journal of Economics and Finance, 10(2), 48–56. doi:10.5539/ijef.v10n2p48Lestari,S. Y., & Nuryatno,M.(2018).Factors affecting the audit delay and its impact on abnormal return in Indonesia stock exchange.International Journal of Economics and Finance,10(2),48–56. doi:10.5539/ijef.v10n2p48Open DOISearch in Google Scholar
Lievia, V., Herusetya, A. (2022, June). Tax aggressiveness and audit report timeliness: The role of ownership structure and audit committee. Indonesian Journal of Sustainability Accounting and Management, 6(1), Article-in-Press. Retrieved from https://unpas.id/index.php/ijsam/index.Lievia,V., Herusetya,A.(2022,June).Tax aggressiveness and audit report timeliness: The role of ownership structure and audit committee.Indonesian Journal of Sustainability Accounting and Management,6(1), Article-in-Press. Retrieved fromhttps://unpas.id/index.php/ijsam/index.Search in Google Scholar
OJK. (2020, March 18). Siaran Pers: OJK Longgarkan batas waktu laporan keuangan dan RUPS. Otoritas Jasa Keuangan (OJK). Retrieved from https://www.ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/OJK-Longgarkan-Batas-Waktu-Laporan-Keuangan-dan-RUPS.aspxOJK. (2020,March18).Siaran Pers: OJK Longgarkan batas waktu laporan keuangan dan RUPS.Otoritas Jasa Keuangan (OJK). Retrieved fromhttps://www.ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/OJK-Longgarkan-Batas-Waktu-Laporan-Keuangan-dan-RUPS.aspxSearch in Google Scholar
Paramita, R. W. D. (2014). Pengaruh ketepatwaktuan penyampaian laporan keuangan terhadap respon laba akuntansi. Jurnal WIGA, 4(2), 39–44. Retrieved from https://www.neliti.com/publications/36668/pengaruh-ketepatwaktuan-penyampaian-laporan-keuangan-terhadap-respon-laba-akuntaParamita,R. W. D.(2014).Pengaruh ketepatwaktuan penyampaian laporan keuangan terhadap respon laba akuntansi.Jurnal WIGA,4(2),39–44. Retrieved fromhttps://www.neliti.com/publications/36668/pengaruh-ketepatwaktuan-penyampaian-laporan-keuangan-terhadap-respon-laba-akuntaSearch in Google Scholar
Paramita, R. W. D. (2020). Accounting earning response coefficient: Synthesis of earning responses. Jurnal Ilmiah Akuntansi, 3(2), 90–97.Paramita,R. W. D.(2020).Accounting earning response coefficient: Synthesis of earning responses.Jurnal Ilmiah Akuntansi,3(2),90–97.Search in Google Scholar
Paramita, R. W. D., Fadah, I., Tobing, D. S. K., & Suroso, I. (2020). Accounting earning response coefficient: pengukuran kualitas laba akuntansi. Jawa Timur: Widya Gama Press.Paramita,R. W. D., Fadah,I., Tobing,D. S. K., & Suroso,I.(2020).Accounting earning response coefficient: pengukuran kualitas laba akuntansi.Jawa Timur:Widya Gama Press.Search in Google Scholar
Pasupati, B., & Husain, T. (2020). COVID-19 pandemic: Audit delay and reporting in Indonesia. Research Inventy: International Journal of Engineering and Science, 10(11), 2319–6483. Retrieved from www.researchinventy.com.Pasupati,B., & Husain,T.(2020).COVID-19 pandemic: Audit delay and reporting in Indonesia.Research Inventy: International Journal of Engineering and Science,10(11),2319–6483. Retrieved fromwww.researchinventy.com.Search in Google Scholar
Pemerintah Indonesia. (2021). Data peta sebaran kasus COVID-19 di Indonesia. Covid19.go.id. Retrieved from dari https://covid19.go.id/Pemerintah Indonesia. (2021).Data peta sebaran kasus COVID-19 di Indonesia.Covid19.go.id. Retrieved from darihttps://covid19.go.id/Search in Google Scholar
Ross, S. A. (1977). The determination of financial structure: The incentive signaling approach. The Bell Journal of Economics, 8(1), 23–40. doi:10.2307/3003485Ross,S. A.(1977).The determination of financial structure: The incentive signaling approach.The Bell Journal of Economics,8(1),23–40. doi:10.2307/3003485Open DOISearch in Google Scholar
Sambuaga, E. A., Chen, C., Yovanka, J., & Fransiska, K. (2021). Financial restatement period: Internal and external auditing mechanism. The Indonesian Journal of Accounting Research, 24(1), 51–74. doi:10.33312/ijar.519Sambuaga,E. A., Chen,C., Yovanka,J., & Fransiska,K.(2021).Financial restatement period: Internal and external auditing mechanism.The Indonesian Journal of Accounting Research,24(1),51–74. doi:10.33312/ijar.519Open DOISearch in Google Scholar
Shulthoni, M. (2013). Determinan audit delay dan pengaruhnya terhadap reaksi investor (studi empiris pada perusahaan yang listing di BEI tahun 2007–2008). Jurnal Akuntansi Aktual, 2(1), 9–18. Retrieved from http://journal.um.ac.id/index.php/jaa/article/view/8315Shulthoni,M.(2013).Determinan audit delay dan pengaruhnya terhadap reaksi investor (studi empiris pada perusahaan yang listing di BEI tahun 2007–2008).Jurnal Akuntansi Aktual,2(1),9–18. Retrieved fromhttp://journal.um.ac.id/index.php/jaa/article/view/8315Search in Google Scholar
Spence, M. (1973). Job market signaling. The Quarterly Journal of Economics, 87(3), 355–374. doi:10.2307/1882010Spence,M.(1973).Job market signaling.The Quarterly Journal of Economics,87(3),355–374. doi:10.2307/1882010Open DOISearch in Google Scholar
Syafruddin, M. (2006). Reaksi pasar terhadap ketepatwaktuan penyampaian laporan keuangan. Journal of Accounting and Investment, 7(2), 126–157. Retrieved from https://journal.umy.ac.id/index.php/ai/article/view/888Syafruddin,M.(2006).Reaksi pasar terhadap ketepatwaktuan penyampaian laporan keuangan.Journal of Accounting and Investment,7(2),126–157. Retrieved fromhttps://journal.umy.ac.id/index.php/ai/article/view/888Search in Google Scholar
UNICEF, UNDP, PROSPERA., & The SMERU Research Institute. (2021, May). Analysis of the social and economic impacts of COVID-19 on households and strategic policy recommendations for Indonesia. United Nations Children’s Fund (UNICEF). Retrieved from https://www.unicef.org/indonesia/coronavirus/reports/socio-economic-impact-covid-19-households-indonesiaUNICEF, UNDP, PROSPERA., & The SMERU Research Institute. (2021,May).Analysis of the social and economic impacts of COVID-19 on households and strategic policy recommendations for Indonesia.United Nations Children’s Fund (UNICEF). Retrieved fromhttps://www.unicef.org/indonesia/coronavirus/reports/socio-economic-impact-covid-19-households-indonesiaSearch in Google Scholar
WHO. (2021). WHO Coronavirus (COVID-19) dashboard. World Health Organization. Retrieved from https://covid19.who.int/WHO. (2021).WHO Coronavirus (COVID-19) dashboard.World Health Organization. Retrieved fromhttps://covid19.who.int/Search in Google Scholar
Wijasari, L. K. A., & Wirajaya, I. G. A. (2021). Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia. E-Jurnal Akuntansi, 31(1), 168–181. doi:10.24843/EJA.2021.v31.i01.p13Wijasari,L. K. A., & Wirajaya,I. G. A.(2021).Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia.E-Jurnal Akuntansi,31(1),168–181. doi:10.24843/EJA.2021.v31.i01.p13Open DOISearch in Google Scholar