Faktor Yang Mempengaruhi Audit Delay

Abstract

Company is going public in Indonesia are required to publish their financial reporting that have been audited by an external auditor in accordance with the specified time. However in practice there are still companies that are late in submitting financial reporting. This research aims to examine the effect of tenur audite, audit opinion and size company to audit delay in manufacturing companies listed in Indonesia Stock Exchange on 2015-2017. 
 The population in this reserch is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with total number of 152 companies. The sample selected by random sampling with the number of samples calculated by the Solvin Formula, and obtained the result of 60 of minimum samples. The data analysis technique used F and t examined. .
 The results of the study show that simultaneously tenur audite, audit opinion and company size have a significant effect on audit delay. While partially tenur audite and audit opinion have a significant effect on audit delay, and company size does not significantly effect on audit delay.

Audit Delay : Influencing Factors (Case Study Of Large Trading Companies On The Indonesia Stock Exchange For The Period 2017 – 2021)

“…H3 : Profitability has a significant effect on audit delay There are several factors that can affect the non-compliance of financial reporting (audit delay), including according to research [14], [15] and [13] stating that audit delay is influenced by profitability, size, auditor reputation, leverage, audit tenure, audit opinion, activity and age of the company. Other previous research related to audit delay includes [16] examining the Effect of Company Size, Audit Opinion, Profitability, Operating Complexity, and Leverage on Audit Delay with partial results audit opinions and profitability having a significant negative effect on audit delay, and operating complexity having a significant positive effect on audit delay.…”

Pergantian Auditor, Opini Audit, Financial Distress dan Audit Delay

“…Hasil penelitian ini tidak sejalan dengan hasil penelitian (Lestari & Latrini, 2018) yang menemukan bahwa opini audit tidak berpengaruh terhadap audit delay. Namun mendukung hasil penelitian (Handoyo & Maulana, 2019) dan (Puryati, 2020) yang menyatakan bahwa opini audit berpengaruh negatif pada audit delay, ketentuan opini wajar tanpa modifikasi dapat meminimalkan terjadinya audit delay dikarenakan auditor tidak menemukan temuan audit yang terlalu beresiko (Puryati, 2020). Apabila perusahaan diindikasikan mendapat opini modifikasi, maka auditor harus mencari bukti audit yang kompeten sehingga membutuhkan waktu tambahan dalam pelaksanaan auditnya (Kurniawan & Laksito, 2015).…”

Faktor Yang Mempengaruhi Audit Delay (Studi Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2018-2020)

“…Audit Delay dipengaruhi oleh Ukuran Perusahaan, Reputasi KAP dan Solvabilitas sebesar 60,2% sedangkan sisanya 39,8% dipengaruhi oleh faktor lain yang tidak dijelaskan dalam penelitian ini. Faktor tersebut dapat berupa tenur audit, opini audit dan sebagainya (Puryati, 2020). Hasil uji hipotesis secara parsial variabel ukuran perusahaan menunjukan nilai thitung -3.527 dan nilai signifikansi sebesar 0,001.…”