FAKTOR- FAKTOR PENENTU ADANYA AUDIT DELAY
DOI:
https://doi.org/10.32897/jsikap.v8i2.3479Keywords:
Audit Delay, Profitability, Solvency, Company Size, Audit Committee, Auditor TurnoverAbstract
Audit delay is the length of time needed by an independent auditor to complete his audit work, measured from the closing date of the financial year to the date stated by the independent auditor report. This research aims to determine the effect profitability, solvency, company size, audit committee and auditor turnover on audit delay. The population in this research is banking companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used was a purposive sampling method so that a sample of 44 banking companies was obtained. The analysis technique uses multiple linear regression analysis techniques. The research results show that the company size and audit committee have a negative effect on audit delay. Meanwhile profitability, solvency and Changing auditors has no effect on audit delay.
References
Adiraya, I., & Sayidah, N. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Opini Auditor Terhadap Audit Delay. Jurnal Analisa Akuntansi Dan Perpajakan, 2(2), 99–109.
Anggraini, L. (2022). Pengaruh Opini Audit, Komite Audit, Dan Financial Distress Terhadap Audit Delay Dengan Variabel Moderasi. Accounting Student Research Journal, 1(1), 117–133.
Chairani, S., Reza Hanafi Lubis SE, M. S., & Debbi Chyntia Ovami, S.Pd, M. S. (2019). Pengaruh Rasio Likuiditas, Solvabilitas, Profitabilitas, Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan LQ 45. Jurnal Akuntansi Dan Pembelajaran, 8(2), 44–50.
Fadrul, Lianto, K., Febriansyah, E., & Suharti. (2021). Analysis of Profitability, Solvability, Liquidity, Company Size and Auditor Reputation on Audit Report Lag in Large Trading Companies Sector Listed on Indonesia Stock Exchange on 2015-2019. Kurs : Jurnal Akuntansi , Kewirausahaan Dan Bisnis, 6(1), 78–90.
Fitriyani, A., & Putri, E. (2022). Solvabilitas, Pergantian Auditor, Kualitas Audit Dan Opini Audit Terhadap Audit Delay. Jurnal Akuntansi STIE Muhammadiyah Palopo, 8(2), 53-67.
Gaol, R. L., & Sitohang, M. (2020). Pengaruh Pergantian Auditor, Ukuran Kantor Akuntan Publik, Solvabilitas Dan Umur Perusahaan Terhadap Audit Report Lag. Jurnal Riset Akuntansi & Keuangan, 6(2), 207–228. https://doi.org/10.54367/jrak.v6i2.1058
Gustiana, E. C., & Rini, D. D. O. (2022). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Financial Distress Terhadap Audit Delay. Owner: Riset Dan Jurnal Akuntansi, 6, 3688–3700.
Kasmir. (2019). Analisis Laporan Keuangan. PT Raja Grafindo Persada. Depok.
Kawatu, F. F., & Pangaribuan, L. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Dan Kualitas Audit Terhadap Audit Delay Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019. Kwik Kian Gie School Of Business, 5–10.
Kriestince, D. S. P., Hartono, A., & Ulfa, I. F. (2019). Pengaruh Profitabilitas, Solvabilitas dan Ukuran Perusahaan terhadap Audit Delay (Studi pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi Syariah Darussalam, 3(I), 9–25.
Kristianti, R. A. (2022). Pengaruh Profitabilitas, Likiuditas, dan Solvabilitas terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 11, 8.
Nanda, A. A. A. D. N., Sunarsih, N. M., & Munidewi, I. A. B. (2022). Umur Perusahaan, Profitabilitas, Solvabilitas, Ukuran Kap dan Opini Auditor terhadap Audit Delay pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020. Jurnal Kharisma, 4(1), 430–441.
Niditia, D., & Pertiwi, D. A. (2021). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Reputasi Auditor terhadap Audit Delay. Jurnal GeoEkonomi, 3(1), 89–102. https://doi.org/10.36277/geoekonomi.v13i1.195
Oktrivina, A., & Azizah, W. (2022). Pengaruh solvabilitas, profitabilitas, ukuran perusahaan dan ukuran Kantor Akuntan Publik terhadap audit delay. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 4(1).
Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 tentang Laporan Tahunan Emiten atau Perusahaan Publik, (2016). https://paralegal.id/peraturan/peraturan-otoritas-jasa-keuangan nomor-29-pojk-04-2016/. Diakses pada 16 April 2021
Rajaguk-guk, J. A., Hidayat, H., & Imelda. (2022). Pengaruh Ukuran Perusahaan, Leverage, Dan Komite Audit Terhadap Audit Delay Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016- 2020. Jurnal Ekonomi Dan Bisnis, 10(1), 56–64.
Rochmah, R., Pahala, I., & Perdana, P. N. (2022). Dan Komite Audit Terhadap Audit Delay Pada Perusahaan. 3(2).
Saputra, A. D., Irawan, C. R., & Ginting, W. A. (2020). 2020 Saputra Irawan. Owner: Riset Dan Jurnal Akuntansi, 4 No.2, 286–295.
Saragih, M. R. (2018). Pengaruh Ukuran Perusahaan, Solvabilitas Dan Komite Audit Terhadap Audit Delay. Jurnal Akuntansi Berkelanjutan Indonesia, 1(3), 352. https://doi.org/10.32493/jabi.v1i3.y2018.p352-371
Sihombing, A. S. P., Ovami, D. C., & Lubis, R. H. (2022). Pengaruh Solvabilitas, Likuiditas, Opini Auditor dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan yang Terdaftar di BEI. Universitas Muslim Nusantara Al-Washliyah Medan, 3(1), 283–291.
Sirait, I. M. (2021). Pengaruh Ukuran Perusahaan, Komite Audit, Dan Income Smoothing Terhadap Audit Delay. Kompartemen: Jurnal Ilmiah Akuntansi, 19(2), 136–146. http://jurnalnasional.ump.ac.id/index.php/kompartemen/
Tumanggor, R. A., & Lubis, M. S. (2022). Pengaruh Likuiditas, Profitabilitas, Solvabilitas dan Ukuran perusahaan terhadap audit delay tahun 2017-2019. Owner, 6(2), 1208–1220. https://doi.org/10.33395/owner.v6i2.736
Wardani, A. P. (2019). Peran Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 - 2018). Benefecium, 2(Prosiding 2nd Business and Economics Conference In Utilizing of Modern Technology), 79–94.
Wulandari, L. P. E., Suryandari, N. N. A., & Susandya, A. A. P. G. B. A. (2022). Pengaruh Kompleksitas Operasi Perusahaan, Opini Audit, Reputasi KAP, Solvabilitas, Dan Ukuran Perusahaan Terhadap AuditDelay. KARMA (Karya Riset Mahasiswa Akuntansi ), 2, 2274–2283.
www.cnbcindonesia.com. (2023). Belum Lapor Kinerja Keuangan, 32 Emiten Kena Sanksi Bursa. https://www.cnbcindonesia.com/market/20230208084527-17-411986/belum-lapor-kinerja keuangan-32-emiten-kena-sanksi-bursa
Yuliana, F., Dewi, R. R., & Fajri, R. N. (2021). Pengaruh Karakteristik Perusahaan Terhadap Lamanya Penyelesaian Audit (Audit Delay) (Studi Empiris pada Perusahaan Food And Beverage yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019). Ekonomis: Journal of Economics and Business, 5(1), 65. https://doi.org/10.33087/ekonomis.v5i1.201
Yuni, N. K., Suryandari, N. N. A., & Susandya, A. A. P. G. B. A. (2022). Pengaruh Kompleksitas Operasi Perusahaan, Umur Perusahaan, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik, Dan Komite Audit Terhadap Audit Delay Pada Perusahaan Penghasil Bahan Baku. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 4(1), 174–185. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/455
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish their articles in Jurnal Sistem Informasi, Keuangan, Auditing & Perpajakan (SIKAP) agree to the following terms:
(1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
(2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
(3) The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
