Faktor-Faktor Pengaruh dalam Audit Delay pada Perusahaan Energi di Bursa Efek Indonesia (BEI) Tahun 2017-2020

Abstract

The time span for the completion of the audit is an important factor in making an audit report. The amount of time it takes to get an audit report, so there are often delays or it takes longer than it should. This delay is known as audit delay. The indicator that forms the basis for this audit delay can be measured from the closing date of the financial year to the date of issuance of the audit report. This study explains the effect of company size, company profit/loss, profitability, solvency, and public accountant's opinion on audit delay in energy companies listed on the Indonesia Stock Exchange. The sample population used in this study are energy companies listed on the Indonesia Stock Exchange in the 2017-2020 period. In the purposive sampling method there are 50 companies that meet the sample criteria in this study from 70 energy companies listed on the Indonesia Stock Exchange. Data analysis used SPSS 22 software. The results of the study stated that firm size and solvency level had a significant effect on audit delay. Meanwhile the company's profit/loss, profitability, and public accountant's opinion/opinion have no significant effect on audit delay. So that this research can be a reference in analyzing the factors of audit delay and is very helpful in facilitating the management in taking appropriate and fast action.

The Effect of Political Connections, Leverage, Audit Committee Gender, and Company Size on Audit Delay

“…In this study, it gave the same results as previous research, namely (Masyta et al, 2021;Monica et al, 2022;Yuliusman et al, 2020) who concludes that company size has a significant effect on audit delay because the large size scale owned by a company can affect how fast or slow the process of submitting audited financial statements is. This shows that companies that have large company sizes tend to be able to submit their audited financial reports on time to the public.…”

Analisis Faktor-Faktor yang Mempengaruhi Audit Delay Berdasarkan Literature Review Terindeks Sinta Tahun 2019-2023

“…Sibarani, (2022) Penemuan menunjukkan adanya korelasi negatif antara ukuran dan umur perusahaan dengan keterlambatan audit, serta adanya pengaruh dari laba rugi terhadap keterlambatan audit meskipun tidak signifikan. Berikutnya penelitian yang dilakukan (Monica et al, 2022) menyatakan bahwa hasil opini audit, ukuran perusahaan, dan tingkat solvabilitas memiliki dampak yang signifikan pada keterlambatan audit, sementara faktor laba rugi dan profitabilitas tidak memiliki pengaruh pada keterlambatan audit.…”

“…Berikut adalah kriteria data artikel yang digunakan: Menurut data dalam Tabel 2, Artikel yang paling banyak dikutip sebanyak 132 kali dan terdaftar dalam Sinta 3, berjudul "Pengaruh Ukuran Perusahaan, Opini Audit, Umur Perusahaan, Profitabilitas, dan Solvabilitas terhadap Audit Delay" yang disusun oleh Alan, dkk, dan diterbitkan dalam Jurnal Owner: Riset dan Jurnal Akuntansi, Volume 4 Nomor 2, Agustus 2022, keterlambatan audit dipengaruhi oleh ukuran dan masa keberadaan perusahaan, sementara pendapat auditor, profitabilitas, dan solvabilitas tidak memengaruhi keterlambatan audit. Variabel independen yang memiliki pengaruh paling signifikan adalah ukuran perusahaan.Hasil penelitian ini pada variabel ukuran Perusahaan juga didukung oleh penelitian (Rahardi et al, 2021); (Monica et al, 2022); (Ginanjar et al, 2019); (Sulistiawati & Amyar, 2022); (Faradista & Stiawan, 2022).…”