Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia
Abstract
Audited financial reports are considered a reliable source of information for users of financial information in order to make decisions, therefore they must pay attention to the factors that affect audit delay. This study aims to determine the effect of auditor switching, financial distress, KAP reputation, and the Covid-19 pandemic on audit delay. The study was carried out at the Indonesian Stock Exchange's mining firms for the period 2017-2019. The number of samples in this study were 105 companies using nonprobability sampling techniques. Multiple linear regression analysis is selected as the technique in analyzing the data. Based on the analysis, it is known that auditor switching has no effect on audit delay, financial distress has a positive effect on audit delay, and the reputation of KAP has a negative effect on audit delay. There is a significant difference in the audit delay before the Covid-19 pandemic and during the Covid-19 pandemic.
Keywords: Audit Delay; Auditor Switching; Financial Distress; Reputation of KAP; Pandemic Covid-19.
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References
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Ahmad, R. A. R., & Kamarudin, K. A. (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence. Communication Hawaii International Conference on Business. June, University of Hawaii-West Oahu.
Akhalumeh, P. B. (2017). Firm characteristics and audit report delay in Nigeria.
Alfraih, M. M. (2016). Corporate governance mechanisms and audit delay in a joint audit regulation. Journal of Financial Regulation and Compliance, 24(3), 292–316. https://doi.org/10.1108/JFRC-09-2015-0054
Arens, A., Elder, R. J., Beasley, M. S., & Jusuf, A. A. (2011). Auditing dan Jasa Assurance Pendekatan Terpadu. Jilid.
Baatwah, S. R., Salleh, Z., & Stewart, J. (2019). Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics. Asian Review of Accounting, 27(2), 273–306. https://doi.org/10.1108/ARA-12-2017-0190
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Chandra Kusuma, B., & Bawono, A. D. B. (2018). Ukuran Perusahaan Sebagai Variabel Moderasi Pengaruh Profitabilitas, Financial Distress, dan Kepemilikan Publik Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016). Universitas Muhammadiyah Surakarta.
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Dewi, G. A. N. P., & Suputra, I. D. G. D. (2017). Pengaruh Kompleksitas Operasi, Kontinjensi, Pergantian Auditor pada Audit Report Lag dengan Spesialisasi Auditor sebagai Pemoderasi. E-Jurnal Akuntansi, 21, 912–941. https://doi.org/10.24843/EJA.2017.v21.i02.p02
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Oussii, A. A., & Boulila Taktak, N. (2018a). Audit committee effectiveness and financial reporting timeliness: The case of Tunisian listed companies. African Journal of Economic and Management Studies, 9(1), 34–55. https://doi.org/10.1108/AJEMS-11-2016-0163
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Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 Tentang Laporan Tahunan Emiten dan Perusahaan Publik
Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 Tentang Laporan Tahunan Emiten dan Perusahaan Publik
Praptika, P., & Rasmini, N. (2016). Pengaruh Audit Tenure, Pergantian Auditor Dan Financial Distress Pada Audit Delay Pada Perusahaan Consumer Goods. E-Jurnal Akuntansi, 15(3), 2052–2081.
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, 24, 1964. https://doi.org/10.24843/eja.2018.v24.i03.p12
Ratnaningsih, N., & Dwirandra, A. (2016). Spesialisasi Auditor Sebagai Variabel Pemoderasi Pengaruh Audit Tenure Dan Pergantian Auditor Pada Audit Delay. E-Jurnal Akuntansi, 16(1), 18–44.
Rusmin, R., & Evans, J. (2017). Audit quality and audit report lag: case of Indonesian listed companies. Asian Review of Accounting.
Sakka, I. F., & Jarboui, A. (2016). Audit reports timeliness: Empirical evidence from Tunisia. Cogent Business & Management, 3(1), 1195680.
Saputra, I. K. W. S. (2017). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Dengan Opini Audit Sebagai Pemoderasi. E-Jurnal Akuntansi, 20(2), 1592–1620. https://doi.org/10.24843/EJA.2017.v20.i02.p26
Verawati, N. M. A., & Wirakusuma, M. G. (2016). Pengaruh Pergantian Auditor, Reputasi Kap, Opini Audit, Dan Komite Audit Dalam Audit Delay. E-Jurnal Akuntansi, 17(2), 1083–1111.
Vuko, T., & Čular, M. (2014). Finding determinants of audit delay by pooled OLS regression analysis. Croatian Operational Research Review, 81–91.
Widhiasari, N. M. S., & Budiartha, I. K. (2016). Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor Terhadap Audit Report Lag. E-Jurnal Akuntansi, 15(1), 200–228.
Yuniarti, R. (2018). Rina Yuniarti Pengaruh Likuiditas, Ukuran Perusahaan Dan Reputasi KAP. Baabu Al-Ilmi, 1, 127–145.
Abdulla, J. Y. A. (1996). The timeliness of Bahraini annual reports. Advances in International Accounting, 9, 73–88.
Ahmad, R. A. R., & Kamarudin, K. A. (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence. Communication Hawaii International Conference on Business. June, University of Hawaii-West Oahu.
Akhalumeh, P. B. (2017). Firm characteristics and audit report delay in Nigeria.
Alfraih, M. M. (2016). Corporate governance mechanisms and audit delay in a joint audit regulation. Journal of Financial Regulation and Compliance, 24(3), 292–316. https://doi.org/10.1108/JFRC-09-2015-0054
Arens, A., Elder, R. J., Beasley, M. S., & Jusuf, A. A. (2011). Auditing dan Jasa Assurance Pendekatan Terpadu. Jilid.
Baatwah, S. R., Salleh, Z., & Stewart, J. (2019). Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics. Asian Review of Accounting, 27(2), 273–306. https://doi.org/10.1108/ARA-12-2017-0190
Bursa Efek Indonesia. Pengumuman Penyampaian Laporan Keuangan Auditan yang Berakhir per31 Desember 2017, 2018, dan 2019. Diakses pada 2 Juli 2020, dari www.idx.co.id
Chandra Kusuma, B., & Bawono, A. D. B. (2018). Ukuran Perusahaan Sebagai Variabel Moderasi Pengaruh Profitabilitas, Financial Distress, dan Kepemilikan Publik Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016). Universitas Muhammadiyah Surakarta.
Dellaportas, S., Leung, P., Cooper, B. J., Ika, S. R., & Ghazali, N. A. M. (2012). Audit committee effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journal.
Dewi, G. A. N. P., & Suputra, I. D. G. D. (2017). Pengaruh Kompleksitas Operasi, Kontinjensi, Pergantian Auditor pada Audit Report Lag dengan Spesialisasi Auditor sebagai Pemoderasi. E-Jurnal Akuntansi, 21, 912–941. https://doi.org/10.24843/EJA.2017.v21.i02.p02
Diastiningsih, N. P. J., & Tenaya, G. A. I. (2017). Spesialisasi Auditor Sebagai Pemoderasi Pengaruh Audit Tenure Dan Ukuran Kap Pada Audit Report Lag. E-Jurnal Akuntansi, 18, 1230–1258.
Fatimah, S., & Wiratmaja, I. D. N. (2018). Kompleksitas Operasi Perusahaan sebagai Pemoderasi Pengaruh Pergantian Auditor dan Financial Distress terhadap Audit Delay. E-Jurnal Akuntansi, 25, 1205. https://doi.org/10.24843/eja.2018.v25.i02.p15
Ha, H. T. V., Hung, D. N., & Phuong, N. T. T. (2018). The study of factors affecting the timeliness of financial reports: The experiments on listed companies in Vietnam. Asian Economic and Financial Review, 8(2), 294–307. https://doi.org/10.18488/journal.aefr.2018.82.294.307
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics. https://doi.org/10.1016/0304-405X(76)90026-X
Khoufi, N., & Khoufi, W. (2018). An empirical examination of the determinants of audit report delay in France. Managerial Auditing Journal, 33(8–9), 700–714. https://doi.org/10.1108/MAJ-02-2017-1518
Listyaningsih, D. F., & Cahyono, Y. T. (2018). Pengaruh Karakteristik Perusahaan Dan Financial Distress Terhadap Audit Delay ( Studi Empiris Perusahaan Manufaktur Terdaftar di BEI ). Seminar Nasional Dan Call for Paper III Fakultas Ekonomi, 67–78.
Mathuva, D. M., Tauringana, V., & Owino, F. J. O. (2019). Corporate governance and the timeliness of audited financial statements: The case of Kenyan listed firms. Journal of Accounting in Emerging Economies, 9(4), 473–501. https://doi.org/10.1108/JAEE-05-2018-0053
Muliantari, N. P. I. A., & Latrini, M. Y. (2017). Ukuran Perusahaan Sebagai Pemoderasi Pengaruh Profitabilitas Dan Financial Distress Terhadap Audit Delay Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universi. E-Jurnal Akuntansi, 20(3), 1875–1903.
Oktaviani, N. P. S., & Ariyanto, D. (2019). Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay Ni. E-Jurnal Akuntansi, 27(3), 2154–2182.
Oussii, A. A., & Boulila Taktak, N. (2018a). Audit committee effectiveness and financial reporting timeliness: The case of Tunisian listed companies. African Journal of Economic and Management Studies, 9(1), 34–55. https://doi.org/10.1108/AJEMS-11-2016-0163
Oussii, A. A., & Boulila Taktak, N. (2018b). Audit report timeliness: Does internal audit function coordination with external auditors matter? Empirical evidence from Tunisia. EuroMed Journal of Business, 13(1), 60–74. https://doi.org/10.1108/EMJB-10-2016-0026
Perangin-angin, D. S. B. (2019). Pengaruh Solvabilitas , Pergantian Auditor dan Opini Auditor Terhadap Audit Delay. Jurnal Akuntansi, 1(1), 92–95.
Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 Tentang Laporan Tahunan Emiten dan Perusahaan Publik
Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 Tentang Laporan Tahunan Emiten dan Perusahaan Publik
Praptika, P., & Rasmini, N. (2016). Pengaruh Audit Tenure, Pergantian Auditor Dan Financial Distress Pada Audit Delay Pada Perusahaan Consumer Goods. E-Jurnal Akuntansi, 15(3), 2052–2081.
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, 24, 1964. https://doi.org/10.24843/eja.2018.v24.i03.p12
Ratnaningsih, N., & Dwirandra, A. (2016). Spesialisasi Auditor Sebagai Variabel Pemoderasi Pengaruh Audit Tenure Dan Pergantian Auditor Pada Audit Delay. E-Jurnal Akuntansi, 16(1), 18–44.
Rusmin, R., & Evans, J. (2017). Audit quality and audit report lag: case of Indonesian listed companies. Asian Review of Accounting.
Sakka, I. F., & Jarboui, A. (2016). Audit reports timeliness: Empirical evidence from Tunisia. Cogent Business & Management, 3(1), 1195680.
Saputra, I. K. W. S. (2017). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Dengan Opini Audit Sebagai Pemoderasi. E-Jurnal Akuntansi, 20(2), 1592–1620. https://doi.org/10.24843/EJA.2017.v20.i02.p26
Verawati, N. M. A., & Wirakusuma, M. G. (2016). Pengaruh Pergantian Auditor, Reputasi Kap, Opini Audit, Dan Komite Audit Dalam Audit Delay. E-Jurnal Akuntansi, 17(2), 1083–1111.
Vuko, T., & Čular, M. (2014). Finding determinants of audit delay by pooled OLS regression analysis. Croatian Operational Research Review, 81–91.
Widhiasari, N. M. S., & Budiartha, I. K. (2016). Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor Terhadap Audit Report Lag. E-Jurnal Akuntansi, 15(1), 200–228.
Yuniarti, R. (2018). Rina Yuniarti Pengaruh Likuiditas, Ukuran Perusahaan Dan Reputasi KAP. Baabu Al-Ilmi, 1, 127–145.
Published
2021-01-26
How to Cite
ADHIKA WIJASARI, Luh Komang; ARY WIRAJAYA, I Gde.
Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 1, p. 168-181, jan. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/66105>. Date accessed: 20 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i01.p13.
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