Audit Delay Analysis: The Influence Of Financial Distress, Leverage, And Management Change
Keywords:
Audit Delay, Change of Management, Financial Distress, LeverageAbstract
Audit Delay is the time interval for completion of the audit measured from the closing date of the financial year, until the opinion of the financial statements audited by the independent auditor has been signed. In Indonesia, there are still many companies that are late in reporting financial reports on time. The Financial Services Authority (OJK) stipulates that financial reports must be published immediately a maximum of 90 days from the end of the fiscal year. The audit delay phenomenon could be due to a lack of relevance in the financial statements presented to investors. This study aims to determine how much financial distress, leverage, and management changes can affect audit delay in all manufacturing companies listed on the Indonesia stock exchange in 2019-2021 both partially and simultaneously. The approach used in this research is a quantitative approach. The sample selection in this study used the exhibitive sampling method, and obtained 18 companies for 3 years (2019-2021), so that the total sample was 54 samples. The data analysis technique in this study used linear regression analysis. The results of this study indicate that the financial grieving variable has a negative effect on audit delay, while the capital and management variables have no effect on audit delay.
References
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.
Artaningrum, R. G., Budhiarta, I. K., & Wirakusuma, M. G. (2017). Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan Dan Pergantian Manajemen Pada Audit Report Lag Perusahaan Perbankan. E- Jurnal Ekonomi Dan Bisnis Universitas Udayana, 3, 1079–
https://ojs.unud.ac.id/index.p hp/EEB/article/view/24231
Dianova, A., Mildawati, T., & Kurnia. (2018). Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Audit Delay dengan Reputasi KAP sebagai Variabel Moderasi. E- Jurnal Akuntansi, 1–20.
Febriansyah, A. (2017). Tinjauan Atas Proses Penyusunan Laporan Keuangan Pada Young Enterpreneur Academy Indonesia Bandung. Jurnal Riset Akuntansi, 8(2).
https://doi.org/10.34010/jra.v8 i2.525
Fujianti, L., & Satria, I. (2020). Firm size, profitability, leverage as determinants of audit report lag: Evidence from Indonesia. International Journal of Financial Research, 11(2). https://doi.org/10.5430/ijfr.v1 1n2p61
Ghozali, H. I. (2016a). Aplikasi Analisis Multivariete (8th ed.). Badan Penerbit Universitas Diponegoro.
Ginanjar, Y., Rahmayani, M. W., & Riyadi, W. (2019). Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia. Jurnal Kajian Akuntansi, 3(2), 210.
https://doi.org/10.33603/jka.v 3i2.2628
IAI. (2015). PSAK 1 Penyajian Laporan Keuangan. http://iaiglobal.or.id/v03/stan dar-akuntansi- keuangan/pernyataan-sak-7- psak-1-penyajian-laporan- keuangan
Indreswari, V. M., & NR, E. (2023). Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik, Ukuran Perusahaan dan Financial Distress terhadap Audit Delay. Jurnal Eksplorasi Akuntansi, 5(2), 438–451.
https://doi.org/10.24036/jea.v5 i2.682
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Financial Economics, 3(10), 305–
https://doi.org/10.1177/001872 6718812602
Kusuma, B. C. (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 Bursa Efek Indonesia Periode 2013-2016).
Listyaningsih, D. F., & Cahyono, Y.
T. (2018). Pengaruh karakteristik perusahaan dan financial distress terhadap audit delay (studi emipiris perusahaan manufaktur terdaftar di bei). Seminar Nasional Dan Call For Paper III, 69.
Morris, R. D. (1987). No Title. Accounting and Business Research, 18(69), 47–56. https://doi.org/10.1080/000147 88.1987.9729347
Nahumury, J. (2021). Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia. Angewandte Chemie International Edition, 6(11), 951–
, 2(1), 2013–2015.
Oktaviani, N. P. S., & Ariyanto, D. (2019). Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay. E-Jurnal Akuntansi, 27, 2154.
https://doi.org/10.24843/eja.20 19.v27.i03.p19
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.
Puryati, D. (2020). Faktor Yang Mempengaruhi Audit Delay. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2), 200–212.
https://doi.org/10.30656/jak.v 7i2.2207
Siahaan, I., Surya, R. A. S., & Zarefar,
A. (2019). Pengaruh Opini Audit, Pergantian Auditor, Kesulitan Keuangan Dan Efektivitas Komite Audit Terhadap Audit
Delay. Jurnal Politeknik Caltex Riau, 12(2), 1135–1144.
https://jurnal.pcr.ac.id/index.p hp/jakb/
Sugiyono. (2013). 2017:60. In Journal of Chemical Information and Modeling (Vol. 53, Issue 9).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Natasya Wijaya, Dewi Prastiwi
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
