Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Sektor Properties & Real Estate

Krismando Viktor  Sinaga; Syafira Ulya Firza; Eni Duwita Sigalingging

doi:10.33395/owner.v8i3.2171

Authors

Krismando Viktor Sinaga Universitas Mikroskil
Syafira Ulya Firza Universitas Mikroskil
Eni Duwita Sigalingging Universitas Mikroskil

DOI:

10.33395/owner.v8i3.2171

Keywords:

audit delay, auditor reputation, firm size, profitability, solvency

Abstract

This research is based on the phenomenon of many public companies experiencing long periods of time in publishing their financial reports. This research aims to test the effect of profitability, solvency, firm size, and auditor reputation on audit. In this study, profitability, solvency, firm size, and auditor reputation variables act as independent variables, besides the dependent variable used is audit delay. The sample in this study is properties & real estate companies listed on the IDX in 2021- 2022 with a total sample of 70 samples. The sample selection is based on the purposive sampling method with the criteria and requirements determined by the researcher. The analytical method used in this research is multiple linear regression analysis using SPSS 25 program aid. The results showed that partially variables profitability have a significant negative effect on audit delay and solvency have a negative effect but not significant on audit delay. Meanwhile, the firm size and auditor reputation have a positif but not significant effect on audit delay.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Abdillah, M. R., Mardijuwono, A. W., & Habiburrochman. (2019). The effect of company characteristics and auditor characteristics to audit report lag. Asian Journal of Accounting, 4(1), 129-144. doi:10.1108/AJAR-05-2019-0042

Adela, & Badera, I. D. (2022). The Influence of Company Size, Profitability, Auditor’s Opinion, and Reputation of Public Accounting Firm on Audit Delay. European Journal of Business and Management Research, 7(4), 87-92. doi:10.24018/ejbmr.2022.7.4.1354

Annisa, M. L., & Hamzah, R. S. (2020). Influence of Debt to Equity Ratio, Return on Asset Ratio, and Firm Size on Audit Delay. Sriwijaya International Journal of Dynamic, 4(4), 315-324. doi:10.29259/sijdeb.v4i4.315-324

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. doi:10.21107/jaffa.v8i1.7058

Darmawan. (2020). Dasar-Dasar Memahami Rasio dan Lap Keuangan. Yogyakarta: UNY Press.

Donleavy, G. (2016). An Introduction to Accounting Theory. Australia.

Febisianigrum, P., & Meidiyustiani, R. (2020). Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay Dimoderasi oleh Ukuran Perusahaan. AKUNSIKA: Jurnal Akuntansi dan Keuangan, 1(2), 46-56.

Fujianti, L., & Satria, I. (2020). Firm Size, Profitability, Leverage as Determinants of Audit Report Lag: Evidence From Indonesia. International Journal of Financial Research, 11(2), 61-67. doi:10.5430/ijfr.v11n2p61

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.

Hasanah, R., & Estiningrum, D. S. (2022). Analisis Faktor Penyebab Audit Delay. Owner: Riset & Jurnal Akuntansi, 6(2), 1764-1771. doi:10.33395/owner.v6i2.816

Jura, J. V., & ML., D. T. (2021). Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange). International Journal of Business Studies, 4(1), 44-54. doi: 10.9744/ijbs.4.1.44–54

Kasmir. (2020). Analisis Laporan Keuangan. Jakarta: PT. RajaGrafindo Persada.

Prasetyo, D., & Rohman, A. (2022). Pengaruh Solvabilitas, Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Komite Audit, Opini Audit, Dan Reputasi KAP Terhadap Audit Report Lag. Diponegoro Journal Of Accounting, 11(3), 1-15.

Rahmawati, S. (2017). Konflik keagenan dan tata kelola Perusahaan di Indonesia. Banda Aceh: Syiah Kuala University Press.

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. doi:10.33395/owner.v4n2

Subroto, B. (2014). Pengungkapan Wajib Pajak Perusahaan Publik. Malang: Universitas Brawijaya Press.

Sudana, I. M. (2015). Teori dan Praktik Manajemen Keuangan Perusahaan. In I. M. Sudana, Teori dan Praktik Manajemen Keuangan Perusahaan (pp. 25-26). Jakarta: Erlangga.

Sukmantari, N. W., Astuti, P. D., & Putra, I. G. (2022). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Opini Audit Terhadap Audit Delay. Jurnal Riset Akuntansi Warmadewa, 3(2), 42-48.

Sumarni, T., Nor, W., Saprudin, Alfian, & Lesmanawati, D. (2022). Faktor-Faktor Yang Mempengaruhi Fenomena Audit Delay di Masa Covid-19. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol. 8 No. 2, 165 – 180.