Audit Delay of Listed Companies On The IDX

Erma Hartika Rani, Ni Nyoman Alit Triani

Abstract


The purpose of this study is to examine the effect of company size, company age, profitability, leverage, and audit tenure on audit delay. The sample in this study is select with a purposive sampling method on the companies listed on the IDX in 2019, with a total sample of 581 companies. The method of analysis used multiple linear regressions. The result of this study indicates that company size and profitability negatively influenced audit delay. Meanwhile, the company age, leverage, and audit tenure did not affect audit delay.

Full Text:

PDF

References


Abdullah, S. N. (2006). Board composition, audit committee and timeliness of corporate financial reports in Malaysia. Corporate Ownership and Control, 4(2 A), 33–45.

Abernathy, J. L., Barnes, M., Stefaniak, C., & Weisbarth, A. (2016). An International Perspective on Audit Report Lag : A Synthesis of the Literature and Opportunities for Future Research. International Journal of Auditing. https://doi.org/10.1111/ijau.12083

Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(2), 217–226. https://doi.org/10.1016/j.adiac.2008.08.002

Alfraih, M. M. (2016). Corporate governance mechanisms and audit delay in a joint audit regulation. Journal of Financial Regulation and Compliance, 24(3), 292–316. https://doi.org/10.1108/JFRC-09-2015-0054

Amani, F. A., & Waluyo, I. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit, dan Umur Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2012-2014). Jurnal Nominal, 5(1). https://doi.org/10.21831/nominal.v5i1.11482

Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). Reports An Empirical Analysis of Audit Delay. Journal of Accounting Research, 25(2), 275–292.

Astusti, P., & Puspita, E. (2020). Reputasi Audit Sebagai Pemoderasi Pengaruh Laba Operasi, Audit Tenure, Dan Ukuran Perusahaan Terhadap Audit Delay. Jurnal PETA, 5(2), 66–78.

Astuti, Y. S. (2016). Faktor-Faktor yang Memengaruhi Audit Delay pada Perusahaan Manufaktur Yang Go Publik Di BEI. Jurnal Ilmu & Riset Akuntansi, Vol.5(6), 1–17.

Ayemere, I. L., & Elijah, A. (2015). Corporate Attributes and Audit Delay in Emerging Markets: Empirical Evidence from Nigeria. International Journal of Business and Social Research, 5(3), 1–10. https://doi.org/10.18533/ijbsr.v5i3.712

Bahri, S., Hasan, K., & Carvalho, B. De. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay. Conference on Innovation and Application of Science and Technology, 9(2), 33–49. https://doi.org/10.31937/akuntansi.v9i2.728

Bonson-Ponte, E., Escobar-Rodrguez, T., & Borrero-Domnguez, C. (2008). Empirical Analysis of Delays in the Signing of Audit Reports in Spain. International Journal of Auditing, 12(2), 129–140. https://doi.org/10.1111/j.1099-1123.2008.00375.x

Brigham, E. F., & Houston, J. F. (2009). Fundamentals of Financial Management Concise 6th Edition.

Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management 15 Edition. Cengage Learning.

Carslaw, C. A. P. N., & Kaplan, S. E. (1991). An Examination of Audit Delay: Further Evidence from New Zealand. Accounting and Business Research, 22(85), 21–32. https://doi.org/10.1080/00014788.1991.9729414

Che-Ahmad, A., & Abidin, S. (2008). Audit Delay of Listed Companies: A Case of Malaysia. International Business Research, 1(4), 32–39. https://doi.org/10.5539/ibr.v1n4p32

Dao, M., & Pham, T. (2014). Audit tenure, auditor specialization, and audit report lag. Managerial Auditing Journal, 29(6), 490–512. https://doi.org/10.1108/MAJ-07-2013-0906

Dyer, J. C., Mchugh, A. J., Iv, J. C. D., & Mchugh, A. J. (1975). The Timeliness of the Australian Annual Report times. Journal of Accounting Research, 13(2), 204–219.

Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.

Handoko, B. L., Deniswara, K., & Nathania, C. (2019). Effect of profitability, leverage, audit opinion and firm reputation toward audit report lag. International Journal of Innovative Technology and Exploring Engineering, 9(1), 2214–2219. https://doi.org/10.35940/ijitee.A4787.119119

Hayes, R., Dassen, R., Schilder, A., & Wallage, P. (2004). Principal of Auditing: An Introduction to International Standards on Auditing.

Imaniar, F. Q., & Kurnia. (2016). Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan. Jurnal Ilmu Dan Riset Akuntansi, 5(6), 1–18.

Krisnanda, I. G. W., & Ratnadi, N. M. D. (2017). Pengaruh Financial Distress, Umur Perusahaan, Audit Tenure, Kompetensi Dewan Komisaris Pada Kecepatan Publikasi Laporan Keuangan. E-Jurnal Akuntansi Universitas Udayana, 20(3), 1933–1960.

Kuswanto, H., & Manaf, S. (2015). Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Ke Publik (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013). Journal of Chemical Information and Modeling.

Lee, H.-Y., Mande, V., & Son, M. (2009). Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor Reduce Audit Report Lags? International Journal of Auditing, 13(2), 87–104. https://doi.org/10.1111/j.1099-1123.2008.00406.x

Lestari, K. A. N. M., & Putu, W. S. (2017). Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Auditor dan Audit Tenure Terhadap Audit Delay pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2012-2015. Jurnal Ilmiah Manajemen & Bisnis, 23(1), 1–11.

Manalu, D. A., & Majidah. (2018). Analisis Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). E-Proceeding of Management, 5(3), 2061–2068.

Mazkiyani, N., & Handoyo, S. (2017). Audit report lag of listed companies in Indonesia stock exchange. Jurnal Aplikasi Bisnis, 17(1), 77–95. https://doi.org/10.20885/jabis.vol17.iss1.art5

Octaviani, S., & Supriono, E. S. dan. (2017). Faculty of Economics Riau University. JOMFekom, 4(1), 1945–1959.

Rosyid, M. (2017). Pengaruh Audit Tenure, Tingkat Solvabilitas Terhadap Audit Delay dengan Spesialisasi Auditor Sebagai Variabel Pemoderasi. Publikasi Ilmiah.

Saemargani, F. I., & Mustikawati, R. I. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas Dan Opini Auditor Terhadap Audit Delay. Jurnal Analisa Akuntansi Dan Perpajakan, IV No 2(2). https://doi.org/10.25139/jaap.v2i2.1397

Santosa, M. P., & Kurnia, R. (2013). Pengaruh Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009 – 2011. Jurnal ULTIMA Accounting, 5(1), 19–35. https://doi.org/10.31937/akuntansi.v5i1.140

Saputra, A. D., Irawan, C. R., & Ginting, W. A. (2020). Pengaruh Ukuran Perusahaan, Opini Audit, Umur Perusahaan, Profitabilitas dan Solvabilitas Terhadap Audit Delay. Owner (Riset Dan Jurnal Akuntansi), 4(2), 286–295. https://doi.org/10.33395/owner.v4i2.239

Tiono, I., & Jogi, Y. (2012). Faktor-Faktor yang Mempengaruhi Audit Report Lag di Bursa Efek Indonesia.

Tryana, A. L. (2020). Pengaruh Audit Tenure, Profitabilitas, dan Leverage Terhadap Audit Delay Pada Perusahaan Manufaktur Sub Sektor Semen Tahun 2015-2019. Jurnal Ekonomi Dan Bisnis Indonesia, 5(2), 38–40.

Van Johnson, E., Khurana, I. K., & Reynolds, J. K. (2002). Audit-Firm Tenure and the Quality of Financial Reports. Contemporary Accounting Research, 19(4), 637–660. https://doi.org/10.1506/LLTH-JXQV-8CEW-8MXD

Wan-Hussin, W. N., & Bamahros, H. M. (2013). Do investment in and the sourcing arrangement of the internal audit function affect audit delay? Journal of Contemporary Accounting and Economics, 9(1), 19–32. https://doi.org/10.1016/j.jcae.2012.08.001

Yendrawati, R., & Mahendra, V. W. (2018). The Influence of Profitability, Solvability, Liquidity, Company Size, and Size of Public Accountant Firm on Audit Report Lag. The International Journal of Social Sciences an Humanities Invention, 5(12), 5170–5178. https://doi.org/10.18535/ijsshi/v5i12.13

Yohaniar, E., & Asyik, N. F. (2017). Pengaruh Profitabilitas , Solvabilitas , Size , Komite Audit , Kompleksitas Operasi dan Opini Auditor Terhadap Audit Delay. Jurnal Ilmu Dan Riset Akuntansi, 6, 1–19.




DOI: https://doi.org/10.17509/jaset.v13i1.32824

Refbacks

  • There are currently no refbacks.


Creative Commons License

Jurnal ASET (Akuntansi Riset) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. 

View My Stats Visitor