Pengaruh Kompleksitas Operasi, Kontinjensi, Jenis Industri, dan Kepemilikan Manajerial terhadap Audit Delay

Abstract

ABSTRAKMasih didapati kasus audit delay di emiten yang tergolong dalam indeks LQ45 yang tercantum di BEI dan terdapat banyak faktor disebutkan dalam beberapa penelitian yang mendasari terjadinya audit delay. Ketepatwaktuan dalam menyampaikan laporan keuangan dapat dilihat positif atau negatif tergantung sudut pandang seluruh pemakai laporan keuangan. Metode kuantitatif merupakan metode yang digunakan penulis pada penelitian ini. Jenis data dalam penelitian ini menggunakan Data Sekunder. Populasi penelitian ini adalah adalah perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021, memakai teknik sampel nonprobabilitas yakni purposive sampling diperoleh sampel penelitian sebanyak 20 sampel pada kurun waktu 5 tahun maka 100 unit sampel penelitian didapat. Metode penelitian memakai analisis deskriptif juga analisis regresi data panel. Penelitian memiliki hasil yang menunjukkan bahwa kompleksitas operasi, kontinjensi, jenis industri, dan kepemilikan manajerial memiliki pengaruh secara simultan terhadap audit delay. Secara parsial, kompleksitas operasi, kontinjensi dan jenis industri memiliki pengaruh positif terhadap audit delay, sementara kepemilikan manajerial tidak berpengaruh secara parsial terhadap audit delay. Hasil penelitian diharapkan dapat menjadi pedoman yang baik untuk pihak perusahaan dalam mengelola perusahaan, dan auditor dalam mengaudit laporan keuangan.Kata Kunci: Audit delay, Kompleksitas Operasi, Kontinjensi, Jenis Industri, Kepemilikan Manajerial.

The Effect of Company Size, Industry Classification, and Audit Tenure on Audit Report Lag

“…As a result, the audit process in the non-financial industry takes longer than in the financial industry. This is supported by other researchers who state that companies in non-financial industries will experience longer audit report lag (Purnami & Kurniawan, 2019; Alfiany & Triyanto, 2023). Based on this explanation, the formulation of the hypothesis for this research is as follows: H2: Industry classification has a positive effect on audit report lag.…”

“…Industry classification groups companies based on certain criteria, such as financial and non-financial sectors. According to Alfiany & Triyanto (2023), in their research it was stated that industry classification has a positive influence on audit report lag, which means that non-financial companies require more in the audit process. Contrary to research Widyastuti & Astika (2017) which states that the type of industry has no effect.…”

“…Operational complexity reflects the level of complexity of audit tasks which can be measured by the number of subsidiaries owned. According to Widyastuti & Astika (2017) and Alfiany & Triyanto (2023), operational complexity has a positive effect on audit report lag. The more complicated the company's operations, the longer the audit report lag tends to be.…”

“…The more complicated the company's operations, the longer the audit report lag tends to be. This research uses references from several previous studies, to re-examine the influence of company size, industry classification and audit tenure on audit report lag with operational complexity as a moderating variable (Fayyum & Rustiana, 2019;Dewanto & Darsono, 2023;Alfiany & Triyanto, 2023). The novelty of this research lies in the addition of operational complexity as a moderating variable.…”

“…Large companies with high operational complexity tend to have longer audit report lags. Operational complexity has a positive influence on audit report lag (Darmawan & Widhiyani, 2017; Alfiany & Triyanto, 2023). Based on this explanation, the formulation of this research hypothesis is as follows: H4: Operational complexity strengthens the influence of company size on audit report lag.…”