Faktor-Faktor yang Memengaruhi Audit Delay (Studi Empiris pada Perusahaan Manufaktur Sektor Bahan Dasar yang Terdaftar di Bursa Efek Indonesia Periode 2021–2023)

Tandang Setiabudi; Nurul Fachriyah

doi:10.59945/jpnm.v3i3.670

Authors

Tandang Setiabudi Universitas Brawijaya
Nurul Fachriyah Universitas Brawijaya

DOI:

https://doi.org/10.59945/jpnm.v3i3.670

Keywords:

Audit delay, Profitabilitas, Relaksasi Covid-19, Solvabilitas, Ukuran perusahaan

Abstract

Riset ini mengkaji audit delay pada bisnis manufaktur bahan dasar yang terdaftar di Bursa Efek Indonesia periode 2021-2023 dan kaitannya dengan ukuran perusahaan, profitabilitas, dan solvabilitas. Sebanyak 65 perusahaan, atau 195 observasi, dipilih menggunakan purposive sampling untuk riset ini, yang menggunakan teknik kuantitatif asosiatif. Riset dilakukan dengan menggunakan regresi linier berganda dalam SPSS 26 menggunakan data sekunder yang dikumpulkan dari laporan tahunan perusahaan. Audit delay berkorelasi positif dengan solvabilitas dan secara signifikan berbanding terbalik dengan ukuran perusahaan dan profitabilitas, menurut data tersebut. Lebih lanjut, terdapat pengaruh menguntungkan yang cukup besar terhadap audit delay dari variabel kontrol, yaitu kebijakan relaksasi penyampaian laporan tahunan karena epidemi COVID-19. Ukuran bisnis merupakan penentu terpenting dalam audit delay, diikuti oleh profitabilitas dan solvabilitas. Hasil ini memperkuat teori sinyal, yang menyatakan bahwa perusahaan dengan utang yang signifikan cenderung menjalani audit yang lebih rumit dan memakan waktu, berbeda dengan perusahaan besar dan makmur yang diyakini menyampaikan sinyal positif melalui pelaporan yang lebih cepat. Untuk mendorong pelaporan keuangan yang tepat waktu, riset ini melengkapi literatur yang ada tentang variabel-variabel yang memengaruhi audit delay dan menawarkan implikasi praktis bagi regulator, auditor, dan manajemen perusahaan.

References

Adela, & Badera, I. D. N. (2022). The influence of company size, profitability, auditor’s opinion and reputation of public accounting firm on audit delay. European Journal of Business and Management Research, 7(4), 87–92. https://doi.org/10.24018/ejbmr.2022.7.4.1529

Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(2), 217–226. https://doi.org/10.1016/j.adiac.2008.08.002

Annisa, M. L., & Hamzah, R. S. (2020). Influence of debt-to-equity ratio, return on asset ratio, and firm size on audit delay. International Journal of Dynamic Economics and Business, 4(4), 315–324.

Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management (Fifteenth). Cengage Learning.

Carslaw, C. A. P. N., & Kaplan, S. E. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research, 22(85), 21–32. https://doi.org/10.1080/00014788.1991.9729414

Deegan, C. M. (2014). Financial accounting theory (4th ed.). McGraw-Hill Education (Australia) Pty Ltd.

Fitri, H., Haryani, D., Putra, R. B., & Annisa, S. (2021). Influence of financial distress, firm size, and leverage on audit delay with auditor reputation as moderating variable. UPI YPTK Journal of Business and Economics, 6(3), 78–84.

Handoko, B. L., Muljo, H. H., & Lindawati, A. S. L. (2019). The effect of company size, liquidity, profitability, solvability, and audit firm size on audit delay. International Journal of Recent Technology and Engineering, 8(3), 6252–6258.

Handoko, D., & Aprilia, E. A. (2024). Pengaruh kepemilikan institusional, audit fee dan audit tenure terhadap audit delay. Blantika: Multidisciplinary Journal, 2(4), 412–420.

Haw, I. M., Qi, D., & Wu, W. (2000). Timeliness of annual report releases and market reaction to earnings announcements in an emerging capital market: The case of China. Journal of International Financial Management and Accounting, 11(2), 108–131. https://doi.org/10.1111/1467-646X.00058

Kawamoto, C. T., Dantas, J. A., & Antiqueira, J. R. M. (2021). The relationship between the introduction of key audit matters and the audit delay in Brazil. Revista Contemporânea de Contabilidade, 18(49), 92–110. https://doi.org/10.5007/2175-8069.2021.e81584

Kristanti, C., & Mulya, H. (2021). The effect of leverage, profitability and the audit committee on audit delay with company size as a moderated variable. Dinasti International Journal of Economics, Finance & Accounting, 2(3), 283–294. https://doi.org/10.38035/dijefa.v2i3.822

Oussii, A. A., & Boulila Taktak, N. (2018). 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

Reynaldi, & Herijawati, E. (2024). Pengaruh profitabilitas, ukuran perusahaan, komite audit, dan professional fee terhadap audit delay pada perusahaan sektor consumer non-cyclicals. ECo-Fin, 6(2), 144–151.

Rosali, T. P., & Fachriyah, N. (2023). Pengaruh financial distress, profitabilitas, solvabilitas, ukuran perusahaan, dan reputasi auditor terhadap audit report lag (Studi empiris pada perusahaan industri pariwisata dan rekreasi yang terdaftar di BEI tahun 2020--2021). Reviu Akuntansi, Keuangan, Dan Sistem Informasi, 3(1), 118–138.

Ross, S. A., Westerfield, R., Jaffe, J., & Jordan, B. (2016). Corporate finance (11th ed.). McGraw-Hill/Irwin.

Rubianto, A. V. (2017). The analysis on factors affecting audit delay on manufacturing companies listed in Indonesia Stock Exchange. Journal of Research and Applications in Accounting and Management, 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. https://doi.org/10.1108/ARA-06-2016-0064

Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374.

Suwardi, E., & Saragih, A. H. (2023). The effect of tax risk on audit report delay: Empirical evidence from Indonesia. Cogent Business & Management, 10(1), 2192315. https://doi.org/10.1080/23311975.2023.2192315

Tanjung, A. H., & Aida, S. N. (2022). Effect of company size and solvency on audit delay. Jurnal Akuntansi, Audit, Dan Sistem Informasi Akuntansi, 6(1), 1–14.

Ullah, M. H., Hazelton, J., & Nelson, P. F. (2021). Can databases facilitate accountability? The case of Australian mercury accounting via the National Pollutant Inventory. Accounting, Auditing & Accountability Journal, 34(1), 164–193. https://doi.org/10.1108/AAAJ-01-2018-3347

Wolk, H. I., Dodd, J. L., & Rozycki, J. J. (2004). Accounting theory: Conceptual issues in a political and economic environment (6th ed.). SAGE Publications.

Yeboah, E. N., Addai, B., & Appiah, K. O. (2023). Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter? Cogent Business & Management, 10(1), 2172013. https://doi.org/10.1080/23311975.2023.2172013