Audit Delay serta Faktor Internal Perusahaan : Studi Kasus Perusahaan Trade, Service, and Investment


  • Devi Dwi Yanti Universitas Prima Indonesia
  • Rollickus Elta Zagoto Universitas Prima Indonesia
  • Wenny Anggresia Ginting Lecturer at Universitas Prima Indonesia




The announcement from the Indonesia Stock Exchange on april 11, 2018, revealed that 70 companies have not submitted audited financial statements as of December 31, 2017, six of which are included in the trade, service, and investment sectors. Facts related to the rise of companies experiencing audit delays have been researched by several studies, but there are differences in results between researchers. Analyzing the effect of solvency, company size, company age, and audit opinions on audit delays is a research objective. The approach applied is the quantitative research method. The data processed comes from the website of the Indonesia Stock Exchange. The population in this study was 119 and a sample of 72 companies that are listed on the Indonesia Stock Exchange trade, service, and investment sector where the selection of samples using purposive sampling. The method used for statistical testing is the Logistic Regression and obtained solvency results, company size, and audit opinion do not affect audit delay, while the age of the company affects audit delay. The limitation of the research is to only process data based on data from the official website of the indonesia stock exchange trade, service, and investment sector for the period 2017-2019 and focus on research variables. This research is expected to be input and consideration for companies to report their report on time and for investors to be considered to decide their investment decisions and can contribute to filling the literature gap related to audit delay with the latest data 2017-2019.


Download data is not yet available.

        Plum-X Analityc


Diana, A. L. (2017). Perusahaan dan Opini Auditor terhadap Audit Delay. Jurnal AKuntansi dan Manajemen, 13(01), 21–41.

Effendi, B. (2018). Profitabilitas, Solvabilitas dan Audit Delay pada Perusahaan Consumer Goods yang terdaftar di BEI. OWNER: Riset & Jurnal Akuntansi, 2(2), 1–9.

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

Ginanjar, Y., Rahmayani, M. W., & Riyadi, W. (2019). Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia. Jurnal Kajian Akuntansi, 3(2), 210.

Hakim, L., & Sagiyanti, P. (2018). Pengaruh Ukuran Perusahaan, Jenis Industri, Komite Audit, dan Ukuran KAP terhadap Audit Delay. Jurnal Dinamika Manajemen, 1(2), 58–73.

Hery. (2017). Auditing and Asurans (Adipramono (ed.)). PT Grasindo.

Hery. (2020). Analisis Laporan Keuangan (Adipramono (ed.); 6th ed.). PT Grasindo.

Julia. (2020). Effect Financial Ratio, Company Age, Size Public Accountant Firm in Audit Delay. Jurnal Akuntansi, 24(1), 51.

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.

Mahendra, A. A. N. P., & Widhiyani, N. L. S. (2017). Pengaruh GCG, Opini Auditor, dan Internal Auditor terhadap Audit Delay pada Perusahaan TELEKOMUNIKASI di BEI. E-Jurnal Akuntansi Universitas Udayana, 21, 1601–1629.

Marni, Ali, S., & Yeni, N. S. (2019). The Influence of Government Size, Audit Opinion and Incumbent on Audit Delay in the Provincial Government in Indonesia. International Journal of Progressive Sciences and Technologies, 12(2), 118–126.

Rubianto, A. V. (2017). The Analysis on Factors Affecting Audit Delay on Manufacturing Companies Listed in Indonesia Stock Exchange. Jurnal Riset Dan Aplikasi Akuntansi dan Manajemen, 2(3), 205.

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 & Jurnal Akuntansi, 4(2), 286.

Sari, D. P., & Mulyani, E. (2019). Faktor-Faktor yang mempengaruhi Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017). Jurnal Eksplorasi Akuntansi, 1(2), 648.

Siahaan, I., Surya, R. A. S., & Zarefar, A. (2019). Pengaruh Opini Audit, Pergantian Auditor, Kesulitan Keuangan, dan Efektivitas Komite Audit terhadap Audit Delay (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014- 2017). Jurnal Akuntansi Keuangan dan Bisnis, 12(2), 135–144.

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Sukamulja, S. (2019). Analisa Laporan Keuangan sebagai Dasar Pengambilan Keputusan Investasi. ANDI.

Syachrudin, D., & Nurlis. (2018). Influence of Company Size, Audit Opinion, Profitability, Solvency, and Size of Public Accountant Offices to Delay Audit on Property Sector Manufacturing Companies listed in Indonesia stock Exchange. International Journal of Scientific and Technology Research, 7(10), 106–111.

Tullah, D. S., Apriyanti, E., & Rianti, F. (2019). Pengaruh Ukuran Daerah, Opini Audit dan Tingkat Ketergantungan Keuangan Daerah terhadap Audit Delay. ATESTASI?: Jurnal Ilmiah Akuntansi, 2(2), 87–97.

Wulandari, N. P. I., & Wiratmaja, I. dewa N. (2017). Pengaruh Audit Tenure dan Ukuran Perusahaan Klien terhadap Audit Delay dengan Financial Distress sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 21(1), 701–729.




How to Cite

Devi Dwi Yanti, Zagoto, R. E., & Ginting, W. A. (2021). Audit Delay serta Faktor Internal Perusahaan : Studi Kasus Perusahaan Trade, Service, and Investment. Owner : Riset Dan Jurnal Akuntansi, 5(2), 483-491.