Analisis Determinan Audit Delay Perusahaan Property dan Real Estate
Abstract
One of the things that are mandatory for public companies is the obligation to report an annual audit report. The purpose of this study was to examine the effect of operating complexity, firm size, solvency, audit switching and profitability on Audit Delay. The companies studied came from the property and real estate sectors listed on the Indonesia Stock Exchange in 2018-2020 with a total sample of 52 companies. The analysis technique used is multiple linear regression. The results showed that firm size had no effect on Audit Delay, profitability had no effect on Audit Delay, solvency had no effect on Audit Delay, operating complexity had no effect on Audit Delay, audit switching had no effect on Audit Delay.
Keywords: Company Size; Operational Complexity; Profitability; Audit Switching; Leverage; Audit Delay.
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References
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Dao, M., & Pham, T. (2014). Audit tenure, auditor specialization and audit report lag. Managerial Auditing Journal, 29(6), 490–512. https://doi.org/10.1108/MAJ-07-2013-0906
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Modugu, P. K., Eragbhe, E., & Ikhatua, O. J. (2012). Determinants of Audit Delay in Nigerian Companies : Empirical Evidence. Research Journal of Finance and Accounting, 3(6), 46–55.
Moradi, M., Salehi, M., & Mareshk, M. S. (2013). Timeliness Of Annual Financial Reporting: Evidence From The Tehran Stock Exchange. ABAC Journal, 33(3), 20–29.
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Prameswari, A. S., & Yustrianthe, R. H. (2017). Analisis Faktor – Faktor Yang Memengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Akuntansi, 19(1), 50. https://doi.org/10.24912/ja.v19i1.113
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.
Shukeri, S. N., & Islam, M. A. (2012). The determinants of audit timeliness: Evidence from malaysia. Journal of Applied Sciences Research, 8(7), 3314–3322.
Singhvi, S. S., & Desai, H. B. (1971). An empirical analysis of the quality of corporate financial disclosure. The Accounting Review, 46(1), 129–138. http://www.jstor.org/stable/243894
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. CV Alfabeta.
Susilawati, S., & Safary, A. (2020). Pengaruh Ukuran Perusahaan, Net Profit Margin dan Debt to Equity Ratio Terhadap Audit Delay. Jurnal Akuntansi, 9(1).
Verawati, N., & Wirakusuma, M. (2016). Pengaruh Pergantian Auditor, Reputasi Kap, Opini Audit, Dan Komite Audit Dalam Audit Delay. E-Jurnal Akuntansi, 17(2), 1083–1111.
Vuko, T., & Cular, M. (2014). Finding determinants of audit delay by pooled OLS regression analysis. Croatian Operational Research Review, 81–91.
Walker, A., & Hay, D. (2013). Non-Audit Services and Knowledge Spillovers: An Investigation of the Audit Report Lag. SSRN Electronic Journal, 1–35. https://doi.org/10.2139/ssrn.1852836
Yanthi, K. D. P., Merawati, L. K., & Munidewi, I. A. B. (2020). Pengaruh Audit Tenure, Ukuran KAP, Pergantian Auditor dan Opini Audit Terhadap Audit Delay. Jurnal Kharisma, 2(1), 148–158.
Akhlumeh, P. B., Izevbekhain, M. O., & Ohenhen, P. E. (2017). Firm Characteristics and Audit Report Delay in Nigeria: Evidence From the Post-Ifrs Adoption Era. Materials Testing, 41(7–8), 307–307.
Angruningrum, S., & Wirakusuma, M. G. (2013). Pengaruh Profitabilitas, Leverage, Kompleksitas Operasi, Reputasi Kap Dan Komite Audit Pada Audit Delay. E-Jurnal Akuntansi, 5(2), 251–270.
Apriyana, N., & Rahmawati, D. (2017). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, Dan Ukuran Kap Terhadap Audit Delay Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015. Nominal, Barometer Riset Akuntansi Dan Manajemen, 6(2). https://doi.org/10.21831/nominal.v6i2.16653
Bank Indonesia. (2021). SHPR Triwulan I 2021: Penjualan Properti Meningkat. https://www.bi.go.id/id/publikasi/ruang-media/news-release/Pages/sp_2313121.aspx
Che-Ahmad, A., & Abidin, S. (2009). Audit Delay of Listed Companies: A Case of Malaysia. International Business Research, 1(4). https://doi.org/10.5539/ibr.v1n4p32
Dao, M., & Pham, T. (2014). Audit tenure, auditor specialization and audit report lag. Managerial Auditing Journal, 29(6), 490–512. https://doi.org/10.1108/MAJ-07-2013-0906
Darmawan, I. P. Y., & Widhiyani, N. L. S. (2017). Pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan Dan Komite Audit Pada Audit Delay. E-Jurnal Akuntansi, 2017(1), 254–282.
Gligorić, M., Mizdraković, V., Mitrašinović, I., & Bošković-Marković, V. (2019). Audit timeliness and market capitalization: Evidence from an emerging market. Industrija, 47(4), 21–45. https://doi.org/10.5937/industrija47-24095
Hardani. Ustiawaty, J. A. H. (2017). Buku Metode Penelitian Kualitatif dan Kuantitatif (Issue April).
Idx.co.id. (2021). Aktivitas Pencatatan Tahun 2018, 2019, 2020. https://www.idx.co.id/perusahaan-tercatat/aktivitas-pencatatan/
Irman, M. (2017). Pengaruh Ukuran Perusahaan, ROA, DAR, Dan Reputasi Auditor terhadap Audit Delay. Journal of Economic, Bussines and Accounting (COSTING), 1(1), 23–34. https://doi.org/10.31539/costing.v1i1.53
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
Lai, T. T. T., Tran, M. D., Hoang, V. T., & Nguyen, T. H. L. (2020). Determinants influencing audit delay: The case of Vietnam. Accounting, 6(5), 851–858. https://doi.org/10.5267/j.ac.2020.5.009
Lestari, K. A. N. M., & Saitri, P. W. (2017). Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Auditor dan Audit Tenure Terhadap Audit Delay pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2012-2015. Jurnal Ilmiah Manajemen & Bisnis, 23(1), 1–11.
Libu, B. T. K., & Muskanan, M. W. (2017). Analisis Faktor Internal Perusahaan Yang Mempengaruhi Audit Delay (Studi pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015). Universitas Pendidikan Ganesha.
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
Modugu, P. K., Eragbhe, E., & Ikhatua, O. J. (2012). Determinants of Audit Delay in Nigerian Companies : Empirical Evidence. Research Journal of Finance and Accounting, 3(6), 46–55.
Moradi, M., Salehi, M., & Mareshk, M. S. (2013). Timeliness Of Annual Financial Reporting: Evidence From The Tehran Stock Exchange. ABAC Journal, 33(3), 20–29.
Munsif, V., Raghunandan, K., & Rama, D. V. (2012). Internal control reporting and audit report lags: Further evidence. Auditing, 31(3), 203–218. https://doi.org/10.2308/ajpt-50190
Prameswari, A. S., & Yustrianthe, R. H. (2017). Analisis Faktor – Faktor Yang Memengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Akuntansi, 19(1), 50. https://doi.org/10.24912/ja.v19i1.113
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.
Shukeri, S. N., & Islam, M. A. (2012). The determinants of audit timeliness: Evidence from malaysia. Journal of Applied Sciences Research, 8(7), 3314–3322.
Singhvi, S. S., & Desai, H. B. (1971). An empirical analysis of the quality of corporate financial disclosure. The Accounting Review, 46(1), 129–138. http://www.jstor.org/stable/243894
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. CV Alfabeta.
Susilawati, S., & Safary, A. (2020). Pengaruh Ukuran Perusahaan, Net Profit Margin dan Debt to Equity Ratio Terhadap Audit Delay. Jurnal Akuntansi, 9(1).
Verawati, N., & Wirakusuma, M. (2016). Pengaruh Pergantian Auditor, Reputasi Kap, Opini Audit, Dan Komite Audit Dalam Audit Delay. E-Jurnal Akuntansi, 17(2), 1083–1111.
Vuko, T., & Cular, M. (2014). Finding determinants of audit delay by pooled OLS regression analysis. Croatian Operational Research Review, 81–91.
Walker, A., & Hay, D. (2013). Non-Audit Services and Knowledge Spillovers: An Investigation of the Audit Report Lag. SSRN Electronic Journal, 1–35. https://doi.org/10.2139/ssrn.1852836
Yanthi, K. D. P., Merawati, L. K., & Munidewi, I. A. B. (2020). Pengaruh Audit Tenure, Ukuran KAP, Pergantian Auditor dan Opini Audit Terhadap Audit Delay. Jurnal Kharisma, 2(1), 148–158.
Published
2022-02-26
How to Cite
HARIANTO, Harianto; SAPUTRA, Agung Joni.
Analisis Determinan Audit Delay Perusahaan Property dan Real Estate.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 2, p. 399-410, feb. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/82523>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i02.p10.
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