Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan LQ45)
Abstract
The purpose of this study is to analyze the effect of leverage, KAP reputation, audit committee, and complexity of operations, on audit delay. The population used in this study is LQ45 companies listed on the Indonesia Stock Exchange for 2016-2018, the sample was taken using purposive sampling with 84 observations. The analysis technique used in this research is multiple linear regression. The results showed that leverage had a negative effect on audit delay while the reputation of KAP, audit committee, operating complexity had no effect on audit delay.
Keywords: Leverage; KAP Reputation; Audit Committee; Operation Complexity; Audit Delay
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References
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Darmawan, Widhiyani, N. L. S. (2017). Pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan Dan Komite Audit Pada Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 2017(1), 254–282.
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Dianova, A., Mildawati, T., & Kurnia. (2019). Effect of Leverage , Profitability and Audit Committee on Audit Delay with KAP Reputation as Moderating Variable. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3906–3916.
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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.
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Lidyah, R., Mismiwati, Hartini, T., Akbar, D. A., Africano, F., & Anggraeni, M. (2020). The Effect of Audit Commitee, Independent Commissioners Board and Firm Size on Audit Delay through Capital Structure as An Intervening Variable in Sharia Bank. Palarch’s Journal of Archaeology of Egypt/ Egyptology PJAEE, 17(12), 11313–11325.
Nuryanti, & Setyorini, D. (2018). Faktor-Faktor yang Berpengaruh Terhadap Audit Delay Pada Perusahaan LQ-45 Tahun 2013-2016. Jurnal Profita Kajian Ilmu Akuntansi, 6(6), 1–13.
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Rosalia, Y., -, K., & Ardini, L. (2019). Faktor-Faktor Yang Mempengaruhi Audit Report Lag Dengan Reputasi Kap Sebagai Pemoderasi. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 4(1), 44.
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Saragih, M. R. (2019). The Effect of Company Size, Solvency, and Audit Committee on Delay Audit. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 2(2), 191–200.
Utami, F. (2018). Analysis Determined Audit Delay (An Empirical on Mining Companies Listed in Indonesia Stock Exchange During 2012-2016). Internasional Seminar & Conference on Learning Organization, 228–237.
Widyastuti, M. T., & Astika, I. B. P. (2017). Pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan dan Jenis Industri terhadap Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 18(2), 1082–1111.
Wijayanti, Y. P., Machmuddah, Z., & Utomo, S. D. (2019). Audit Delay : Case Studies at Conventional Banking in Indonesia. Journal of Innovation in Business and Economics, 03(01), 33–40.
Yamashida, M. A. R., Askandar, N. S., & Sudaryanti, D. (2020). Pengaruh Profitabilitas, Leverage, Kompleksitas Operasi, Reputasi KAP dan Komite Audit Pada Audit Delay Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. E-Jurnal Ilmiah Riset Akuntansi e-Jra, 09(02), 122–136.
Darmawan, Widhiyani, N. L. S. (2017). Pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan Dan Komite Audit Pada Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 2017(1), 254–282.
Desiana, & Dermawan, W. D. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Reputasi KAP terhadap Audit Report Lag. Jurnal Akuntansi, 15(1), 35–43.
Dewi, N. M. W. P., & Wiratmaja, I. D. N. (2017). Pengaruh Profitabilitas dan Solvabilitas pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 20(1), 409–437.
Dianova, A., Mildawati, T., & Kurnia. (2019). Effect of Leverage , Profitability and Audit Committee on Audit Delay with KAP Reputation as Moderating Variable. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3906–3916.
Indarti, A. R. (2018). Pengaruh Opini Audit, Komite Audit, Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015). Jurnal Ilmu Dan Riset Akuntansi, 6(4).
Jensen, C., & Meckling, H. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 3, 305–360.
Juwita, R., T, S., & Hariadi, B. (2020). Influence of Audit Committee and Internal Audit on Audit Report Lag : Size of Public Accounting Firm as A Moderating Variable. International Journal of Research in Business and Social Science, 9(1), 137–142.
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.
Lestari, S. Y., & Nuryatno, M. (2018). Factors Affecting the Audit Delay and Its Impact on Abnormal Return in Indonesia Stock Exchange. International Journal of Economics and Finance, 10(2), 48.
Lidyah, R., Mismiwati, Hartini, T., Akbar, D. A., Africano, F., & Anggraeni, M. (2020). The Effect of Audit Commitee, Independent Commissioners Board and Firm Size on Audit Delay through Capital Structure as An Intervening Variable in Sharia Bank. Palarch’s Journal of Archaeology of Egypt/ Egyptology PJAEE, 17(12), 11313–11325.
Nuryanti, & Setyorini, D. (2018). Faktor-Faktor yang Berpengaruh Terhadap Audit Delay Pada Perusahaan LQ-45 Tahun 2013-2016. Jurnal Profita Kajian Ilmu Akuntansi, 6(6), 1–13.
Pattiasina, V. (2017). Analisis Pengaruh Kualitas Auditor, Ukuran Perusahaan, Jumlah Komite Audit, Kompleksitas Operasi Perusahaan terhadap Audit Delay dan Opini Audit yang Diinterveing oleh Audit Lag. Future Jurnal Manajemen Dan Akuntansi, 5(September), 85–98.
Rosalia, Y., -, K., & Ardini, L. (2019). Faktor-Faktor Yang Mempengaruhi Audit Report Lag Dengan Reputasi Kap Sebagai Pemoderasi. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 4(1), 44.
Rubianto, A. V. (2017). The Analysis on Factors Affecting Audit Delay on Manufacturing Companies Listed in Indonesia Stock Exchange. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 2(3), 205–214.
Rusmin, R., & Evans, J. (2017). Audit quality and audit report lag: Case of Indonesian listed companies. Asian Review of Accounting, 25(2), 191–210.
Saragih, M. R. (2019). The Effect of Company Size, Solvency, and Audit Committee on Delay Audit. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 2(2), 191–200.
Utami, F. (2018). Analysis Determined Audit Delay (An Empirical on Mining Companies Listed in Indonesia Stock Exchange During 2012-2016). Internasional Seminar & Conference on Learning Organization, 228–237.
Widyastuti, M. T., & Astika, I. B. P. (2017). Pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan dan Jenis Industri terhadap Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 18(2), 1082–1111.
Wijayanti, Y. P., Machmuddah, Z., & Utomo, S. D. (2019). Audit Delay : Case Studies at Conventional Banking in Indonesia. Journal of Innovation in Business and Economics, 03(01), 33–40.
Yamashida, M. A. R., Askandar, N. S., & Sudaryanti, D. (2020). Pengaruh Profitabilitas, Leverage, Kompleksitas Operasi, Reputasi KAP dan Komite Audit Pada Audit Delay Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. E-Jurnal Ilmiah Riset Akuntansi e-Jra, 09(02), 122–136.
Published
2022-08-26
How to Cite
DESIANA, Desiana; NANDA, Ulfa Luthfia.
Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan LQ45).
E-Jurnal Akuntansi, [S.l.], v. 32, n. 8, p. 2093-2104, aug. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/88711>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i08.p10.
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