Factors Affecting Audit Delay In Manufacturing Companies Listed on the Indonesia Stock Exchange
DOI:
https://doi.org/10.38035/sjam.v1i3.61Keywords:
Profitability, Solvency, Company Size, Audit Delay, Auditor's reputation, Audit committee, Audit opinions, Audit delayAbstract
This research aims to demonstrate and validate the connections between profitability (X1), solvency (X2), auditor's reputation (X3), audit committee (X4), audit opinions (X5), and company size (X6) in relation to audit delay (Y1). Audit delay is gauged by the duration from the completion of the audit following the fiscal year's end to the issuance of an independent auditor's report. The study focuses on companies listed on the Indonesian Stock Exchange between 2014 and 2018, applying specific selection criteria. Following tests and analysis, the author concludes that profitability, solvency, company size, audit committee, auditor's reputation, and audit opinion collectively impact audit delay.
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Karina, A., & Kusumawardhani, F. (2023). ANALYSIS OF SOLVABILITY, LIQUIDITY, AND COMPANY SIZE ON AUDIT DELAY WITH AUDIT QUALITY AS MODERATION.JRAK, 15(2), 209-218.
Litt, B., Tanyi, P., & Weidenmier Watson, M. (2023). Cybersecurity Breach at a Big 4 Accounting Firm: Effects on Auditor Reputation.Journal of Information Systems, 1-24.
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NOVITASARI, M. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Dan Keterlambatan Publikasi Laporan Keuangan Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia. Jae (Jurnal Akuntansi Dan Ekonomi), 3(1), 63. https://doi.org/10.29407/jae.v3i1.12009
Phillips, K., & Sutandi, S. (2022). Effects of Company Size, Profitability and Auditor's Reputation on Audit Delay And its Impact on Abnormal Return.eCo-Buss, 5(1), 250-259.
Rothenberg, N. R. (2020). Auditor reputation concerns, legal liability, and standards.The Accounting Review, 95(3), 371-391.
Santoso, EB, & Salim, SN (2023, January). The influence of profitability, financial leverage, dividends, company size, institutional ownership, and business groups on case study income smoothing in non-financial companies listed on the IDX. InConference in Business, Accounting, and Management (CBAM) (Vol. 1, No. 1, pp. 185-213).
Tantawy, S. M., & Moussa, T. (2023). The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt.Asian Review of Accounting, (ahead-of-print).
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A Sartono. (2010). manajemen keuangan teori dan aplikasi. Yogyakarta: BPFE.
Aydo?mu?, M., GÜLAY, G., & ERGUN, K. (2022). Impact of ESG performance on firm value and profitability.Borsa Istanbul Review.
Arindita, TA, & Yunita, EA (2023). The Influence of Profit and Loss, Bankruptcy Prediction, and Industry Type, on Audit Delay.JIBEMA: Journal of Business, Economics, Management and Accounting, 1(1), 54-65.
Bahri, S., & Amnia, R. (2020). Effects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay.Journal of Auditing, Finance, and Forensic Accounting, 8(1), 27-35.
Chen, C., Jia, H., Xu, Y., & Ziebart, D. (2022). The effect of audit firm attributes on audit delay in the presence of financial reporting complexity.Managerial Auditing Journal, 37(2), 283-302.
Darmayanti, N., Africa, L.A., & Mildawati, T. (2021). The effect of audit opinion, financial distress, audit delay, change of management on auditor switching.International Journal of Economics and Finance Studies, 13(1), 173-193.
Devi, C. M. (2022). CORPORATE GOVERNANCE, PROFITABILITY, SOLVENCY, AND AUDIT REPORT LAG.SCIENTIFIC JOURNAL OF REFLECTION: Economics, Accounting, Management and Business, 5(1), 11-20.
Fahmi, I. (2014). Analisis Laporan Keuangan (Alfabeta). Bandung.
Forero-Quintero, J.F., Villafáfila-Robles, R., Barja-Martinez, S., Munné-Collado, I., Olivella-Rosell, P., & Montesinos-Miracle, D. (2022). Profitability analysis on demand-side flexibility: A review.Renewable and Sustainable Energy Reviews, 169, 112906.
indriantoro, n., & Supomo, B. (2013). metodologi penelitian bisnis untuk akuntansi dan manajemen. Yogyakarta: BPFE.
Karina, A., & Kusumawardhani, F. (2023). ANALYSIS OF SOLVABILITY, LIQUIDITY, AND COMPANY SIZE ON AUDIT DELAY WITH AUDIT QUALITY AS MODERATION.JRAK, 15(2), 209-218.
Litt, B., Tanyi, P., & Weidenmier Watson, M. (2023). Cybersecurity Breach at a Big 4 Accounting Firm: Effects on Auditor Reputation.Journal of Information Systems, 1-24.
McHugh, J. C. D. I. and A. J. (1980). The Timeliness of the Australian Annual Report: 1972-1977. Journal of Accounting Research, 18(2), 623. https://doi.org/10.2307/2490598
Mulyadi, R., Octavianti, S., & Sulistiana, I. (2022). The Effect of Company Size, Profitability, Solvency and Audit Opinion on Audit Delay.Journal of Applied Business, Taxation and Economics Research, 2(1), 100-113.
NOVITASARI, M. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Dan Keterlambatan Publikasi Laporan Keuangan Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia. Jae (Jurnal Akuntansi Dan Ekonomi), 3(1), 63. https://doi.org/10.29407/jae.v3i1.12009
Phillips, K., & Sutandi, S. (2022). Effects of Company Size, Profitability and Auditor's Reputation on Audit Delay And its Impact on Abnormal Return.eCo-Buss, 5(1), 250-259.
Rothenberg, N. R. (2020). Auditor reputation concerns, legal liability, and standards.The Accounting Review, 95(3), 371-391.
Santoso, EB, & Salim, SN (2023, January). The influence of profitability, financial leverage, dividends, company size, institutional ownership, and business groups on case study income smoothing in non-financial companies listed on the IDX. InConference in Business, Accounting, and Management (CBAM) (Vol. 1, No. 1, pp. 185-213).
Tantawy, S. M., & Moussa, T. (2023). The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt.Asian Review of Accounting, (ahead-of-print).
Yulianto, KI (2021). Factors that influence audit delay (case study on LQ-45 company listed on the Indonesia Stock Exchange 2016-2019).Journal of Economics and Business Letters, 1(3), 9-17.
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Published
2023-12-06
How to Cite
Fitri, & Gunarto, M. (2023). Factors Affecting Audit Delay In Manufacturing Companies Listed on the Indonesia Stock Exchange. Siber Journal of Advanced Multidisciplinary, 1(3), 114–123. https://doi.org/10.38035/sjam.v1i3.61
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