Analisis Faktor-Faktor yang Mempengaruhi Audit Delay
Abstract
This study is a quantitative study that aims to determine the effect of company size, leverage, audit tenure, type of industry, and the complexity of company operations on audit delay. This study uses data on annual report of finance companies and food and beverage companies listed on Indonesia Stock Exchange. The selection of sample criteria was done by purposive sampling technique with predetermined criteria and data obtained totaling 93 sample data from 31 financial institutions and food and beverage companies. Testing the hypothesis in this study was used Multiple Linear Regression analysis with the SPSS 25 program and a significance level of 5% (0.05). Simultaneously, the results show that company size, leverage, audit tenure, type of industry, and complexity of company operations have a significant effect on audit delay. Partially, the results show that company size has a negative and significant effect on audit delay, while leverage, audit tenure, type of industry, and the complexity of company operations do not have a significant effect on audit delay.
Keywords: Audit Delay; Company Size; Leverage; Audit Tenure; Industry Type; Complexity of Company.
Keywords
Full Text:
PDFReferences
_________. (2015). Peraturan Pemerintah Republik Indonesia Nomor 20 Tahun 2015 Tentang Praktik Akuntan Publik. 1–23.
Annisa, D. (2018). Pengaruh Ukuran Perusahaan, Jenis Opini Auditor, Ukuran Kap Dan Audit Tenure Terhadap Audit Delay. Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 108. https://doi.org/10.32493/jabi.v1i1.y2018.p108-121
Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An Empirical Analysis of Audit Delay. Journal of Accounting Research, 25(2), 275. https://doi.org/10.2307/2491018
Charviena, C., & Tjhoa, E. (2016). Pengaruh Ukuran Perusahaan, Laba Rugi Operasi, Solvabilitas, Umur Perusahaan, Klasifikasi Industri, Dan Ukuran Kap Terhadap Audit Delay. Jurnal ULTIMA Accounting, 8(2), 66–88. https://doi.org/10.31937/akuntansi.v8i2.582
Dewi, G. A. N. P., & Suputra, I. D. G. D. (2017). Pengaruh Kompleksitas Operasi, Kontinjensi, Pergantian Auditor pada Audit Report Lag dengan Spesialisasi Auditor sebagai Pemoderasi. E-Jurnal Akuntansi, 21(2), 912–941. https://doi.org/10.24843/EJA.2017.v21.i02.p02
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Ginanjar, Y., Rahmayani, M. W., & Riyadi, W. (2019). Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia. Jurnal Kajian Akuntansi, 3(2), 210. https://doi.org/10.33603/jka.v3i2.2628
Hassan, Y. M. (2016). Determinants of audit report lag: evidence from Palestine. 6(1), 13–32.
Innayati, C. D., & Susilowati, E. (2015). Pengaruh Karakteristik Perusahaan Dan Auditor Terhadap Audit Delay (Studi Kasus Pada Perusahaan Hotel, Restoran, dan Pariwisata di Bursa Efek Indonesia). Jurnal Akuntansi, 19(3), 449. https://doi.org/10.24912/ja.v19i3.91
Iskandar, M. J., & Trisnawati, E. (2010). Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Yang. Jurnal Bisnis Dan Akuntansi, 12(3), 175–186.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm : Managerial Behavior Agency Costs And Ownership Structure. Journal of Financial Economics 3, 72(10), 305–360. https://doi.org/10.1177/0018726718812602
Karami, G., Karimiyan, T., & Salati, S. (2017). Auditor Tenure , Auditor Industry Expertise , and Audit Report Lag : Evidences of Iran. 10. https://doi.org/10.22059/ijms.2017.219348.672346
Mariani, K., & Latrini, M. (2016). Komite Audit Sebagai Pemoderasi Pengaruh Reputasi Auditor Dan Tenure Audit Terhadap Audit Report Lag. E-Jurnal Akuntansi, 16(3), 2122–2148.
Modugu, P. K., Eragbhe, E., & Ikhatua, O. J. (2012). Determinants of Audit Delay in Nigerian Companies : Empirical Evidence. 3(6), 46–55.
Praptika, P., & Rasmini, N. (2016). Pengaruh Audit Tenure, Pergantian Auditor Dan Financial Distress Pada Audit Delay Pada Perusahaan Consumer Goods. E-Jurnal Akuntansi, 15(3), 2052–2081.
Pratiwi, C. I. E., & Wiratmaja, I. D. N. (2018). Pengaruh Audit Tenure Dan Kompleksitas Operasi Terhadap Audit Delay. 24, 1964–1989.
Primantara, I. M. D., & Rasmini, N. K. (2015). Pengaruh Jenis Industri, Spesialisasi Industri Auditor, Dan Opini Auditor Pada Audit Delay. E Jurnal Akuntansi Universitas Udayana, 13, 1001–1028.
Puspitasari, K. D., & Latrini, M. Y. (2014). Pengaruh Ukuran Perusahaan, Anak Perusahaan, Leverage, dan Ukuran KAP Terhadap Audit Delay. 2, 283–299.
Rahmawati. (2012). Teori Akuntansi Keuangan. Graha Ilmu.
Scott, W. R. (2015). Financial Accounting Theory.
Susianto, S. N. (2017). Pengaruh Penerapan Wajib IFRS, Jenis Industri, Rugi, Anak Perusahaan, Ukuran KAP, Ukuran Perusahaan, Opini Audit, dan Ukuran Komite Audit Terhadap Audit Report Lag (ARL) (Studi Empiris pada Perusahaan yang Terdaftar di BEI Periode Tahun 2009 -2013). Jurnal Akuntansi Bisnis, 15(1), 152–178.
Türel, A., & TUNCAY, F. E. (2016). AN EMPIRICAL ANALYSIS OF AUDIT DELAY IN TURKEY. Annales Universitatis Apulensis : Series Oeconomica; Alba Iulia, 18(2). https://doi.org/10.2307/2491018
Tyler, T. R. (1989). The Psychology of Procedural Justice : A Test of the Group-Value Model. 57(5), 830–838.
Ulfa, R., & Hilmia, N. (2017). Pengaruh Laba Akuntansi, Opini Audit, Solvabilitas dan Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015). Jurnal Akuntansi Dan Keuangan FEB Universitas Budi Luhur, 6(2), 161–180, ISSN: 2252-7141.
Yousef, A., Bhoor, A., & Khamees, B. A. (2016). Audit Report Lag , Audit Tenure and Auditor Industry Specialization ; Empirical Evidence from Jordan. 12(2), 459–479.
Refbacks
- There are currently no refbacks.
Copyright (c) 2021 Konferensi Riset Nasional Manajemen Akuntansi dan Ekonomi
Diterbitkan oleh:
Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Jl. RS Fatmawati No. 1, Pondok Labu, Jakarta Selatan, Indonesia 12450
Prosiding BIEMA is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.