PENGARUH LEVERAGE, PROFITABILITAS, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI

Paula Ronauli  Saragi; Muhsin Muhsin; Muhammad  Fahmi

doi:10.33395/owner.v10i4.3631

Authors

Paula Ronauli Saragi
✉ Corresponding author: b1031231056@student.untan.ac.id Universitas Tanjungpura
Muhsin Universitas Tanjungpura
Muhammad Fahmi Universitas Tanjungpura

DOI:

https://doi.org/10.33395/owner.v10i4.3631

Keywords:

Agency Theory; Audit Committee; Audit Delay; Audit Quality; Consumer Non-Cyclicals; Leverage; Profitability; Signaling Theory

Abstract

Audit delay remains a problem on the Indonesia Stock Exchange, including in the consumer non-cyclicals sector, and the factors influencing it show inconsistent research results, thus further testing with a moderating role is needed. This study aims to examine the effect of leverage, profitability, and audit committee on audit delay as well as the moderating role of audit quality in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This research employs a quantitative approach using secondary data from annual reports. The sample was selected using purposive sampling with the criteria of companies that were consecutively listed, generated profits, and had complete data. The initial population comprised 132 companies, after which the selection process yielded 36 companies with 180 initial observations. Prior to analysis, outlier detection was performed using the casewise diagnostic method, removing observations with standardized residual (ZRESID) values greater than 3 or less than -3. This process resulted in 10 excluded observations, leaving 170 observations for analysis. Data analysis was conducted using panel data regression with the Random Effect Model after the Chow test, Hausman test, and Lagrange Multiplier test. The results show that leverage has a significant positive effect on audit delay, while profitability, audit committee, and audit quality have a significant negative effect. Audit quality moderates the effect of leverage and audit committee on audit delay in the hypothesized direction, but moderates profitability in the opposite direction (weakening), indicating that high-quality auditors tend to remain independent and are not influenced by the company's profit performance.

Keywords: Agency Theory; Audit Committee; Audit Delay; Audit Quality; Consumer Non-Cyclicals; Leverage; Profitability; Signaling Theory

Downloads

Download data is not yet available.

References

Al Faris, M. A., & Bahri, S. (2022). Determinan Ukuran Entitas, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay. Owner, 7(1), 302–311. https://doi.org/10.33395/owner.v7i1.1253

Ashton, R. H., Graul, P. R., & Newton, J. D. (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), 657–673. https://doi.org/https://doi.org/10.1111/j.1911-3846.1989.tb00732.x

Dwi, A., & Bawono, B. (2023). Impact of Audit and Financial Factors on Audit Report Lag?: Evidences from Indonesian Local Government. Riset Akuntansi Dan Keuangan Indonesia, 8(1), 100–110.

Febriana, D., Wijaya Z, R., & Jumaili, S. (2024). Perusahaan , Fee Audit , dan Ukuran KAP Terhadap. Owner (Riset Dan Jurnal Akuntansi), 8, 2807–2818. https://doi.org/doi.org/10.33395/owner.v8i3.2085

Firnanda, R. Di., Megasyara, I., Imawan, A., & Febrianti, D. (2025). Pengaruh Profitabilitas, Leverage, terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Pemoderasi. Jurnal Manajemen Dan Penelitian Akuntansi, 8(2), 272–280. https://doi.org/10.58431/jumpa.v18i2.333

Iryani, L. D., Farida, I., Rosanti, S., & Maulida, S. (2025). Audit delay, corporate operational complexity, and Computer-Assisted Audit Techniques (CAATs). Jurnal Akuntansi & Auditing Indonesia, 29(1), 64–78. https://doi.org/10.20885/jaai.vol29.iss1.art6

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.94043

Julianti, Puspitasari, A., & Muhsin. (2025). Determinasi Audit Delay?: Peran Ukuran Perusahaan dalam Memoderasi Faktor Internal Perusahaan Hasil penelusuran menunjukkan bahwa hingga 2023 , masih terdapat 129 perusahaan belum menyampaikan laporan keuangannya , sebagian diantaranya ialah perusahaan di. 8(1), 42–53. https://doi.org/10.30596/liabilities.v

Kasmir. (2020). Analisis Laporan Keuangan. In Buku.

Khoirun Nisa, A., & Hidayat, S. (2024). Pengaruh Pergantian Auditor, Profitabilitas, Dan Leverage Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi The Influence of Auditor Changes, Profitability, and Leverage on Audit Delay with Firm Size as a Moderating Variable. Jurnal Rekognisi Akuntansi, 8(2), 37–51. https://doi.org/10.34001/jra.v8i2.929

Krisyadi, R. (2022). Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Laporan Audit. Owner: Riset & Jurnal Akuntansi, 6. https://doi.org/https://doi.org/10.33395/owner.v6i1.541

Mahira, N. K., Wahyuni, S., Haryanto, E., & Azizah, S. N. (2024). Determining Factors of Audit Delay With Audit Quality as a Moderating Variable. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 8(1), 108–121. https://doi.org/10.36555/jasa.v8i1.2439

Meidina, I., & Tartilla, N. (2022). Analisis Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan Dan Ukuran Kap Terhadap Audit Delay. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 181–190. https://doi.org/10.37641/jiakes.v10i1.1270

Noormansyah Irvan, & Munawar Syahrul. (2025). PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021. : : Journal Of Economic, Accounting and Management, 03(1), 332–351.

Prastyawati, T., Anshari, R., Pribadi, M. I., Muhammadiyah, U., & Timur, K. (2025). Peran Frekuensi Rapat Komite Audit Dan Independensi Komite Dalam Meningkatkan Kualitas Pelaporan Keuangan Di Sektor Infrastruktur. Media Mahardhika, 24(1), 26–41.

Rani, E. H., & Triani, N. N. A. (2021). Audit Delay of Listed Companies On The IDX. Jurnal ASET (Akuntansi Riset), 13(1), 12–25.

Ross, S. A. (1977). Determination of Financial Structure: the Incentive-Signalling Approach. Bell J Econ, 8(1), 23–40. https://doi.org/10.2307/3003485

Setiyowati, M., & Januarti, I. (2022). Analysis of Influencing Factors Affecting Audit Report Lag. Jurnal ASET (Akuntansi Riset), 14(2), 235–244. https://doi.org/10.17509/jaset.v14i2.48654

Sinaga, K. V., Firza, S. U., & Sigalingging, E. D. (2024). Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Sektor Properties & Real Estate. Owner, 8(3), 2216–2224. https://doi.org/10.33395/owner.v8i3.2171

Tanujaya, K., & Evelyn, V. (2024). Jurnal ASET (Akuntansi Riset) Auditor Business, Audit Committee, and Report Quality: Intervening Effect of Audit Delay. Jurnal Aset (Akuntansi Riset), 16(2), 201–216.

Ulfah, D. F., Muhsin, M., & Noviarty, H. (2024). Pengaruh Komite Audit dan Audit Tenure terhadap Audit Delay dengan Reputasi Kantor Akuntan Publik sebagai Variabel Moderasi. Jurnal Penelitian Inovatif, 4(3), 801–816. https://doi.org/10.54082/jupin.414

Widhiyanto, M., Suryani, & Lubis, I. (2026). Pengaruh Leverage, Kualitas Audit, dan Intensitas Modal Terhadap Tax avoidance. Jurnal Ilmu Bisnis, Ekonomi, Manajemen, Dan Akuntansi, 3(4), 413–423. https://doi.org/10.62421/jibema.v3i4.215