Profitabilitas, Leverage, Pandemi Covid-19, dan Rentang Waktu Audit dengan Variabel Moderasi Firm Size
Abstract
Go public companies listed on the IDX are required to report their financial reports to the Financial Services Authority to avoid delays in financial reporting. The purpose of this study was to empirically test firm size in moderating the effect of profitability, leverage, and the COVID-19 pandemic on audit timeframes in energy sector companies listed on the IDX. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with a total of 39 companies obtained using a purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The research results show that firm size moderates the influence of profitability and the COVID-19 pandemic on the audit time span. However, firm size does not moderate the effect of leverage on the audit time span.
Keywords: Profitability; leverage; COVID-19 pandemic; Firm Size; Audit Timeframe
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References
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Farid, M., Alqatamin, R., & Arouri, H. (2021). The Effect of Covid-19 Pandemic on Audit Quality: Evidence from Jordan. Journal of Accounting in Emerging Economies, 11(3), 395-415.
Frimmantuti, H., & Julianto, W. (2022). Pengaruh Ukuran Perusahaan, Financial Distress, Auditor Switching Dan Pandemi Covid-19 Terhadap Audit Delay. Jurnal Ilmiah Raflesia Akuntansi, 8(2), 1–10.
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Sulistyani, L., & Safawi, U. (2019). Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Lq 45 Di Bursa Efek Indonesia. AKTUAL : Jurnal Akuntansi Dan Keuangan, 4 (1), 1-12.
Syachrudin, D. (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 & Technology Research, 7(10), 106-111.
Wahyuningtyas, Y. & Lutfiyah, N. (2017). Pengaruh leverage, ukuran perusahaan, dan audit tenure terhadap audit delay dengan ukuran auditor sebagai variabel pemoderasi. Jurnal Riset Akuntansi Kontemporer, 9(2), 105-115.
Wijasari, L. K. A., & Wirajaya, I G.A.W. (2021). Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia. E Jurnal Akuntansi, 31(1), 168- 181.
Wulandari, I., Indriantoro, N., & Rahmawati, R. (2018). The Effect of Leverage and Company Size on Audit Delay with Board of Commissioners as Moderating Variable. Journal of Applied Accounting and Taxation, 3(2), 133-142.
Yanti, W. S. E., Adnyana, I. N. K., & Sudiartana, I. M. (2020). Opini Audit Terhadap Audit Delay Pada Perusahaan Manufaktur Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018. Jurnal Kharisma, 2(3), 212–226.
Yendrawati, R., & Mahendra, V. W. (2018). The Influence of Profitability, Solvability, Liquidity, Company Size and Size of Public Accountant Firm on Audit Report Lag. International Journal of Social Sciences and Humanities Invention, 5(12), 5170–5178.
Angruningrum, S. & Wirakusuma, M. G. (2013). Pengaruh Profitabilitas, Leverage, Kompleksitas Operasi, Reputasi Kap Dan Komite Audit Pada Audit Delay. E-Jurnal Akuntansi Universitas Udayana. 5(2), 251-270.
Anwar, R., Yulianto, A., & Budi, I. S. (2016). The Effect of Leverage, Size and Audit Firm Size on Audit Delay. Journal of Economics, Business, and Accountancy Ventura, 19(3), 407-418.
Farid, M., Alqatamin, R., & Arouri, H. (2021). The Effect of Covid-19 Pandemic on Audit Quality: Evidence from Jordan. Journal of Accounting in Emerging Economies, 11(3), 395-415.
Frimmantuti, H., & Julianto, W. (2022). Pengaruh Ukuran Perusahaan, Financial Distress, Auditor Switching Dan Pandemi Covid-19 Terhadap Audit Delay. Jurnal Ilmiah Raflesia Akuntansi, 8(2), 1–10.
Fujianti, L., & Satria, I. (2020). Firm size, profitability, leverage as determinants of audit report lag: Evidence from Indonesia. International Journal of Financial Research, 11(2), 61-67.
Hanna, J. (2021). Audit report lag under COVID–19 pandemin–en kvantitativ studie av börbolag i USA. Thesis. Svenska Handelshögskolan Helsingfors.
Herdyansyah, Ridwan, Fitriana, Fitriana, dan Yuliaty, Farida. (2020). Pengaruh Profitabilitas, Leverage, Reputasi KAP Terhadap Audit Delay. Jurnal Syntax Idea, 2 (11), 902-915.
Jones, C. P. (1996), Investments: Analysist and Management, Fifth Edition, John Wiley and Sons Inc, New York Chichester Brisbane Toronto, Singapore.
Kartika, R. A., & Sadalia, I. (2021). The Effect of the Covid-19 Pandemic on Audit Quality in Indonesia: The Moderating Role of Office Size. Journal of Finance and Banking Review, 6(5), 1-7.
Kristanti, C., & Mulya, H. (2021). The Effect of Leverage, Profitability and The Audit Committee on Audit Delay With Company Size as a Moderated Variables. DIJEFA (Dinasti International Journal of Economic Finance and Accounting, 2(3), 253-264.
Lapinayanti, N. M. M., & Budiartha, I. K. (2018). Pengaruh Profitabilitas dan LeveragePada Audit Delaydengan Ukuran Perusahan Sebagai Pemoderasi. E-Jurnal Akuntansi, 23(2), 1066–1092.
Manajang, F. C., & Yohanes, Y. (2022). Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan, Reputasi Kap, Dan Pandemi Covid-19 Terhadap Audit Delay. Jurnal Akuntansi Trisakti, 9(2), 245–268.
Maggy, & Diana, P. (2018). Internal and External Determinants of Audit Delay : Evidence from Indonesian Manufacturing Companies. Accounting and Finance Review, 3(1), 16-25.
Meini, Z., & Wulandari, S. (2022). The Effect of Profitability, KAP Reputation, Size of Audit Committee and COVID-19 Pandemic on Audit Delay (Empirical Study in Property and Real Estate Sub Sector Companies Listed on Indonesia Stock Exchange in 2016-2020). Budapest International Research and Critics Institute-Journal , 5(2).
Miradhi, M. Devi. & Juliarsa, I Gede. (2016). Ukuran Perusahaan Sebagai Pemoderasi Pengaruh Profitabilitas dan Opini Auditor Pada Audit Delay. EJurnal Akuntansi Universitas Udayana, 16 (1), 388-415.
Okalesa. (2018). Analysis Of Effect Of Company Size, Roa And Dar To Audit Delay (Empirical Study On Company Sectors Of Consumption Industry Registered In Indonesia Stock Exchange Year 2011-2016). Journal of Economic, Business and Accounting (COSTING), 1(2), 221-232.
Peraturan Otoritas Jasa Keuangan Nomor 14/POJK.04/2022 Tentang Laporan Tahunan Emiten Atau Perusahaan Publik.
Peraturan Otoritas Jasa Keuangan Nomor 13/POJK.03/2017 Tentang Penggunaan Jasa Akuntan Publik Dan Kantor Akuntan Publik Dalam Kegiatan Jasa Keuangan.
Peraturan Pemerintah Nomor 45 Tahun 1995 Pasal 63e tentang Sanksi Administratif Peraturan Otoritas Jasa Keuangan Nomor/POJK.04/ Tentang Pernyataan Pendaftaran Dalam Rangka Penawaran Umum Dan Penambahan Modal Dengan Memberikan Hak Memesan Efek Terlebih Dahulu Oleh Perusahaan Dengan Aset Skala Kecil Atau Perusahaan Dengan Aset Skala Menengah.
Pratiwi, C. I. E., & Wiratmaja, I. D. N. (2018). Pengaruh Audit Tenure dan Kompleksitas Operasi Terhadap Audit Delay Perusahaan Pertambangan di BEI Tahun 2013-2016. E-Jurnal Akuntansi, 1964.
Prasetyo, A., & Siregar, V. S. (2021). The Effect of Leverage on Audit Delay: Evidence from Manufacturing Companies in Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 6(1), 12-22.
Putra, A. C., & Wiratmaja, I. D. N. (2019). Pengaruh Profitabilitas Dan Kompleksitas Operasi Pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 24 (3), 1964-1989.
Rahmawati, T., Nurhayati, E., Martika, L., Wiharno, H., & Puspasari, O. (2021, March 8). An Empirical Investigation of Internal and External Factors Associated with Audit Report Lag in Indonesia. UNISET: Uniku International Conference (Social Science, Environmen, and Technology), 12(12), 1-8.
Rattu, N. M., Saerang, D. P. E., & Nangoi, G. (2015). Pengaruh Ukuran Perusahaan, Profitabilitas Perusahaan, Solvabilitas Perusahaan dan Likuiditas Perusahaan Terhadap Penundaan Audit pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akuntansi Dan Auditing "Goodwill", 6 (1), 50–60.
Sari, I. M., Hidayat, A., & Dewi, I. K. C. (2020). The Effect of Financial Ratios, Auditor Quality, and Audit Committee on Audit Delay. Journal of Applied Accounting and Taxation, 2(2), 125-131.
Sari, K. A. N., & Sudjarni, L. K. (2015). Pengaruh Likuiditas, Leverage, Pertumbuhan Perusahaan, Dan Profitabilitas Terhadap Kebijakan Dividen Pada Perusahaan Manufakturdi BEI. E-Jurnal Manajemen Unud, 4(10), 3346–3374.
Sulistyani, L., & Safawi, U. (2019). Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Lq 45 Di Bursa Efek Indonesia. AKTUAL : Jurnal Akuntansi Dan Keuangan, 4 (1), 1-12.
Syachrudin, D. (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 & Technology Research, 7(10), 106-111.
Wahyuningtyas, Y. & Lutfiyah, N. (2017). Pengaruh leverage, ukuran perusahaan, dan audit tenure terhadap audit delay dengan ukuran auditor sebagai variabel pemoderasi. Jurnal Riset Akuntansi Kontemporer, 9(2), 105-115.
Wijasari, L. K. A., & Wirajaya, I G.A.W. (2021). Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia. E Jurnal Akuntansi, 31(1), 168- 181.
Wulandari, I., Indriantoro, N., & Rahmawati, R. (2018). The Effect of Leverage and Company Size on Audit Delay with Board of Commissioners as Moderating Variable. Journal of Applied Accounting and Taxation, 3(2), 133-142.
Yanti, W. S. E., Adnyana, I. N. K., & Sudiartana, I. M. (2020). Opini Audit Terhadap Audit Delay Pada Perusahaan Manufaktur Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018. Jurnal Kharisma, 2(3), 212–226.
Yendrawati, R., & Mahendra, V. W. (2018). The Influence of Profitability, Solvability, Liquidity, Company Size and Size of Public Accountant Firm on Audit Report Lag. International Journal of Social Sciences and Humanities Invention, 5(12), 5170–5178.
Published
2023-08-30
How to Cite
WULANDARI, Komang Ayu; RASMINI, Ni Ketut.
Profitabilitas, Leverage, Pandemi Covid-19, dan Rentang Waktu Audit dengan Variabel Moderasi Firm Size.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 8, p. 2186-2200, aug. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/101585>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i08.p16.
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