Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri
Abstract
Delays in auditing financial reports within companies can be a cause of overall delays in issuing company reports, but audits will be necessary to ensure the accuracy and transparency of financial reports published by companies. Many factors trigger the emergence of audit delay. So researchers want to learn more about the effect of variables profitability, solvency, company size, audit opinion, and auditor reputation on audit delays. The researcher chose the population in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) 2019-2021. The data analysis technique in this research is multiple linear regression. Sampling method with purposive sampling with the number of samples used 93 companies that have complied with the sampling. This study proves that profitability, company size, audit opinion affect audit delay while solvency and auditor reputation do not affect audit delay.
Keywords: Profitability, Solvency, Company Size, Audit Opinion, Auditor Reputation, Audit delay.
References
Bahri, S., & Amnia, R. (2020). Effects Of Company Size, Profitability, Solvability And Audit Opinion On Audit delay. Journal Of Auditing, Finance, And Forensic Accounting, 8(1), 27–35.
Faizah, W. N., Ferisha, F., Belinda, C., & Meiden, C. (2022). Pengaruh Ukuran Perusahaan, Ukuran Kap Dan Opini Audit Terhadap Audit delay. Jurnal Analisa Akuntansi Dan Perpajakan, 6(2), 116-126.
Fanny, D. R., Septiyanti, R., & Syaippudin, U. (2019). Analysis Of Factors Affecting The Audit delay In Manufacturing Companies Listedi Indonesia Stock Exchange In 2013-2015. International Journal For Innovation Education And Research, 7(12), 289-297.
Ginting, C. U., & Hidayat, W. (2019). The Effect Of A Fraudulent Financial Statement, Firm Size, Profitability, And Audit Firm Size On Audit delay. International Journal Of Innovation, Creativity And Change, 9(7), 323-341.
Hakim, M. Z., Prayoga, A., Yahawi, S. H., & Abbas, D. S. (2022). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Solvablitas Terhadap Audit delay. Competitive Jurnal Akuntansi Dan Keuangan, 6(1), 203-210.
Hasanah, R., & Estiningrum, S. D. (2022). Analisis Faktor Penyebab Audit delay. Owner: Riset & Jurnal Akuntansi, 6(2), 1764-1771.
Juanta, D., & Ratih, S. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Opini Auditor, Dan Umur Perusahaan Terhadap Audit delay Pada Perusahaan Sektor Perdagangan Eceran. Jurnal Syntax Fusion, 1(11), 675-685.
Kristiana, L. W., & Annisa, D. (2022). Pengaruh Kepemilikan Institusional, Auditor Switching, Dan Financial Distress Terhadap Audit delay. Jurnal Revenue Jurnal Akuntansi, 3(1), 267-278.
Lubis, R. H., Ovami, D. C., & Chairani, 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.
Nurfitriani, & Senjani, Y. P. (2022). Determinan Audit delay Berdasarkan Kondisi Internal Perusahaan Manufaktur Di Indonesia. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 10(1), 72 80.
Sari, D. P., & Mulyani, E. (2019). Faktor – Faktor Yang Mempengaruhi Audit delay. Jurnal Eksplorasi Akuntansi, 1(2), 646-665.
Susanto, E. V., Ulum, A. S., & Ardianingsih, A. (2021). The Influence Of Company Internal And External Factors On Audit delay. Budapest International Research And Critics Institute-Journal (Birci-Journal), 4(4), 11038-11047.
Turini. (2020). Pengaruh Tingkat Profitabilitas , Reputasi Auditor Dan Ukuran Perusahaan Terhadap Audit delay Pada Perusahaan Lq 45 Tahun 2010 – 2016. Jurnal Digit, 10(2), 196-207.
Wijasari, L. A., & Wirajaya, I. A. (2021). Faktor-Faktor Yang Mempengaruhi Fenomena Audit delay Di Bursa Efek Indonesia. E-Jurnal Akuntansi, 31(1), 168-181.
Yanti, N. E., Adnyana, I. K., & Sudiartana, I. M. (2020). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Opini Audit Terhadap Audit delay Pada Perusahaan Manufaktur Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2018. Jurnal Kharisma, 2(3), 212-226.
