Pengaruh Reputasi Audit, Audit complexity, Audit Tenure terhadap Audit delay

Abstract

This study examines the effects of audit reputation, audit complexity, and audit tenure on audit delay among Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during 2020–2024. The population comprises all Consumer Non-Cyclicals companies consistently listed throughout the observation period. The sample was selected using purposive sampling based on companies that published complete audited financial statements, presented their financial statements in Indonesian rupiah, and provided the data required to measure all research variables. The final sample consists of 45 companies and 225 firm-year observations. This study employs a quantitative approach using secondary data obtained from annual reports, audited financial statements, and the official Indonesia Stock Exchange website. Audit delay is measured as the number of days between the fiscal year-end and the date of the independent auditor’s report. Audit reputation is measured using a dummy variable based on Big Four and non-Big Four affiliation. Audit complexity is proxied by the ratio of inventories and trade receivables to total assets, while audit tenure is measured by the number of consecutive years a company engages the same public accounting firm. The data are analyzed using panel data regression with the Fixed Effects Model and robust standard errors. The results show that audit reputation has a positive and significant effect on audit delay, audit complexity has no significant effect, and audit tenure has a negative and significant effect. This study contributes empirical evidence regarding the use of an account-based audit complexity proxy and the determinants of audit timeliness in the Consumer Non-Cyclicals sector. The study concludes that audit firm reputation and engagement duration affect audit completion time, whereas the proportion of inventories and trade receivables does not determine audit delay.