Determinant Factors of Audit Delay: Evidence on Jakarta Islamic Index (JII)
DOI:
https://doi.org/10.54471/muhasabatuna.v6i2.2929Keywords:
audit opinion, audit delay, company size, return on assetAbstract
This study aims to analyze the factors that influence audit delay. The method used in this research is to use descriptive analysis with a quantitative approach in the sampling technique using purposive sampling and based on predetermined criteria there are 10 companies with a period of 5 years or as much as 50 data. The statistical test tools used in this study are descriptive statistical analysis, classical assumption test, multiple linear test, coefficient of determination analysis (R2) and hypothesis testing using the t test and f test. The results showed that partially company size, audit opinion and profitability using return on assets had no significant effect on audit delay. Simultaneously, it shows that company size, audit opinion and profitability together have no significant effect on audit delay with the results of the coefficient of determination test (R2 ) the R square value is 0.129 or 12.9%, meaning that the three variables are only able to influence audit delay only by 12.9% and 87.1% by other factors.
Downloads
References
Christiane, G. S., Indrabudiman, A., & Handayani, W. S. (2022). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor terhadap Audit Delay. Jurnal Akuntansi, Keuangan, Dan Manajemen, 3(3), 263–278. https://doi.org/10.35912/jakman.v3i3.1297
Devina, N. & F. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas,Ukuran KAP, Audit Tenure, dan Solvabilitas Terhadap Audit Delay. Jurnal Ilmu Dan Riset Akuntansi, 8(2), 1–17.
Ebang, Y. B. T., Falah, S., & Pangayow, B. J. . (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Opini Audit Dan Ukuran Kantor Akuntan Publik Terhadap Audit Delay Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Akuntansi Dan Keuangan Daerah, 14(2), 140–154. https://doi.org/10.52062/jakd.v14i2.1460
Faradista, C. S., & Stiawan, H. (2022). Pengaruh Financial Distress, Laba Operasi dan Ukuran Perusahaan Terhadap Audit Delay. Jurnal Simki Economic, 5(1), 20–32. https://doi.org/10.29407/jse.v5i1.122
Fitri Sulmi, H. dan A. N. (2020). Pengaruh Ukuran Opini Audit, kOMITE aUDIT dan Ukuran Perusahaan Terhadap Audit Delay. Syntax Transformation, 1(8), 453–463.
Gustini, E. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Jenis Industri terhadap Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 10 No. 01(2), 71. https://doi.org/10.36982/jiegmk.v11i2.1187
Hartono, J. (2008). Teori Portofolio dan Analisis Investasi. BPFE.
Hasanah, R., & Estiningrum, S. D. (2022). Analisis Faktor Penyebab Audit Delay. Owner Riset & Jurnal Akuntansi, 6(2), 1764–1771. https://doi.org/10.33395/owner.v6i2.816
Kasmir. (2019). Analisis Laporan Keuangan (Revisi). Rajawali Pers.
Malae, R. (2019). Faktor-faktor yang Berpengaruh Terhadap Audit Delay Di Indonesia. Jurnal Ilmu Dan Riset Akuntansi, 8(7), 1–21.
Musah, A., Okyere, B., & Osei-Bonsu, I. (2023). The influence of the COVID-19 pandemic on audit fees and audit report timeliness of listed firms in Ghana. Cogent Business & Management, 10(2), 2217571.
Pizzini, M., Lin, S., & Ziegenfuss, D. E. (2015). The impact of internal audit function quality and contribution on audit delay. Auditing: A Journal of Practice & Theory, 34(1), 25–58.
Putri, J. R. A. (2020). Faktor-Faktor yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020.
Putri, R. A., Praditha, R., & Suriani, S. (2022). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Audit delay pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Tangible Journal, 7(1), 40–47. https://doi.org/10.53654/tangible.v7i1.248
Ramadhany, F. R., Suzan, L., & Dillak, V. J. (2018). Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas dan Umur Listing Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). E-Proceeding of Management, 5(1), 843–851.
Reichenbach, A., Bringmann, A., Reader, E. E., Pournaras, C. J., Rungger-Brändle, E., Riva, C. E., Hardarson, S. H., Stefansson, E., Yard, W. N., Newman, E. A., & Holmes, D. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas dan Umur Perusahaan Terhadap Audit Delay. In Progress in Retinal and Eye Research (Vol. 561, Issue 3).
Saleh, M., Zulkifli, N., & Muhamad, R. (2010). Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia. Managerial Auditing Journal, 25(6), 591–613. https://doi.org/https://doi.org/10.1108/02686901011054881
Sarapaivanich, N., Ekasingh, E., Sampet, J., & Patterson, P. (2023). SME clients evaluation of audit quality: the roles of auditors’ communication effectiveness, rapport and social capital. Journal of Accounting in Emerging Economies.
Setiawan, H. (2013). Effect of Company Size, Auditor Reputation, Audit Opinion, Profitability, and Solvency on Audit Delay. In Thesis, Faculty of Economics and Business, Syarif Hidayatullah State Islamic University, Jakarta.
Tjeng, P. S., & Nopianti, R. (2021). The effect of auditor’s technical abilities on the quality of financial statement information. International Journal of Economics and Finance, 13(6), 129.
Utami, N. E. (2019). Pengaruh profitabilitas, solvabilitas dan size terhadap audit delay pada perusahaan yang terdaftar di BEI. 4(1).
Witono, K., & Yanti, L. D. (2019). Pengaruh Leverage, Reputasi Auditor, Ukuran Perusahaan Dan Audit Tenure Terhadap Audit Delay (Studi Empiris Pada Perusahaan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014-2017. Akuntoteknologi: Jurnal Ilmiah Akuntansi Dan Teknologi, 11(1), 1–15.
Wulansari, A. (2021). Pengaruh Ukuran Peusahaan, Umur Perusahaan dan Opini Auditor Terhadap udit Delay (Studi pada Perusahaan Manufaktur Subsektor Tekstil dan Garment yang Terdaftar di Bursa Efek Indonesia tahun 2016-2020).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Ade Ponirah, Laela Sinta Nurriyah, Amar Muslih, Lina Yulianti, Gina Sakinah
This work is licensed under a Creative Commons Attribution 4.0 International License.
