Exploring Audit Delay In Indonesian Energy Sector Companies: Assessing The Relevance Of Public Accounting Firm Size
DOI:
https://doi.org/10.30656/jak.v12i1.8087Abstract
This study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Leverage on Audit Delay. This quantitative study uses a population of energy sector companies listed on the IDX in 2019-2022. The data collected is secondary data. The samples in this study used a purposive sampling method, and 52 companies that met the criteria were obtained. This research uses a multiple linear regression method using SPSS software. This research indicates that Public Accounting Firm Size has a significant negative effect on Audit Delay. In contrast, Operational Complexity, Audit Tenure, and Company Size do not affect Audit Delay
References
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Ashton, R. H., Willingham, J. J., & Elliot, R. K. (1987). Research Reports An Empirical Analysis of Audit Delay. In Journal of Accounting Research, 25(2).
Atho, R., & Al-Faruqi, ’. (2020). Jurnal REKSA: Rekayasa Keuangan, Syariah, dan Audit Pengaruh Profitability, Leverage, Komite Audit Dan Kompleksitas Audit Terhadap Audit Delay. 07(01), 25–36.
Bajary, A. R., Shafie, R., & Ali, A. (2023). COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging Economy. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2178360
Clarisa, S., & Pangerapan, S. (2019). The Effect Of Company Size, Solvability, Profitability, And Kap Size On Audit Delay In Mining Sector Companies Listed In Indonesia Stock Exchange. In Pengaruh Ukuran… 3069 Jurnal EMBA, 7(3).
Endiana, I. D. M., & Apriada, I. K. (2020). Analisis Dampak Internal Yang Mempengaruhi Audit Delay. In Accounting Profession Journal, 2(2).
Gaol, R. L., & Sitohang, M. (2020). Pengaruh Pergantian Auditor, Ukuran Kantor Akuntan Publik, Solvabilitas Dan Company Age Terhadap Audit Report Lag. JRAK, 6(2), 207–228.
Ginanjar, Y., Rahmayani, M. W., & Riyadi, W. (2019). Identifikasi Faktor Penyebab Tingkat Audit Delay Di Bursa Efek Indonesia. In Jurnal Kajian Akuntansi, 3(2) 2). http://jurnal.unswagati.ac.id/index.php/jka
Gustini, E. (2020). Pengaruh Company Size, Profitability, Solvabilitas dan Jenis Industri terhadap Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 10(01), 71–81.
Harjoto, M. A., & Laksmana, I. (2022). The impact of COVID-19 lockdown on audit fees and audit delay: international evidence. International Journal of Accounting and Information Management, 30(4), 526–545. https://doi.org/10.1108/IJAIM-02-2022-0030
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Lekok, W., & Rusly, V. (2020). Audit Report Lag Pada Perusahaan Manufaktur Di Bursa Efek Indonesia, 12(2). http://jurnaltsm.id/index.php/MB
Lutfiani, S., & Nugroho, A. H. D. (2023). Pengaruh Profitability, Solvabilitas, Company Size, Ukuran Kantor Akuntan Publik (KAP), Dan Opini Auditor Terhadap Audit Delay. Jurnal Riset Akuntansi Politala, 6(1), 152–165.
Muhammad, E., Puspita, D. R., & MAmun, S. (2023). Pengaruh Opini Audit, Reputasi Kap, Company Size, Solvabilitas, Profitability, Complexity of Operation, Dan Pergantian Auditor Terhadap Audit Delay. Jurnal Ekonomi Syariah Pelita Bangsa, 8(1), 25–36.
Muzayyin, A., Indriani, E., & Kartikasari, N. (2023). The Influence of Company Internal and External Factors on Audit Delay (Study on Bei-Registered Manufacturing Companies 2019-2021). Experimental Student Experiences, 1(3), 248–352. https://doi.org/10.58330/ese.v1i3.174
Nadia, I., & Metalia, D. (2020). Factors Affecting Audit Delay On Companies In Indonesia Desy Metalia. JAST Journal of Accounting Science and Technology, 1(1), 39–50.
Natrion, & Dewi, mirawati. (2020). Pengaruh Company Size, Complexity Of Operation Perusahaan Dan Reputasi Kap Terhadap Audit DELAY. Jurnal Ilmiah Akuntansi Dan Ekonomi, 1(5), 48–64.
Pratiwi, C. I. E., & Wiratmaja, I. D. N. (2018). Pengaruh Audit Tenure dan Complexity of Operation Terhadap Audit Delay Perusahaan Pertambangan di BEI Tahun 2013-2016. E-Jurnal Akuntansi, 1964. https://doi.org/10.24843/eja.2018.v24.i03.p12
Putri, T. M. D., Pagalung, G., & Pontoh, G. T. (2021). Pengaruh Company Size, Leverage, Profitability dan Public Accounting Firm Size terhadap Audit Delay, 14(2).
Rahmanda, A. G., Bambang, & Waskito, I. (2022). Pengaruh Audit Tenure, Complexity of Operation Dan Public Accounting Firm Size Terhadap Audit Delay (Studi Pada Perusahaan Manufaktur Di Bei Tahun 2016-2020). Jurnal Risma, 2(4), 671–684.
Ramadhan, M. T. (2021). Perbedaan Pengaruh Variabel Yang Memengaruhi Audit Delay Sebelum Dan Sesudah Penerapan Perubahan PSAK 1. JPENSI, 6(2), 185-95.
Rizkinov, B., & Silalahi, S. P. (2021). Pengaruh Audit Tenure, Complexity of Operation, Total Aset, Dan Solvabilitas Terhadap Audit Delay. Jurnal Kajian Akuntansi Dan Bisnis Terkini, 2(3), 399–417. www.idx.co.id
Sabatini, S. N., & Vestari, M. (2019). Nilai Persediaan, Aset Tetap, Company Size, Kualitas Audit, Dan Audit Tenure Terhadap Audit Report Lag. Econbank: Journal of Economics and Banking, 1(2), 143–157.
Saemargani, F. I., & Mustikawati, I. (2015). Pengaruh Company Size, Company Age, Profitability, Solvability, Public Accounting Firm Size, Dan Opini Auditor Terhadap Audit Delay. Jurnal Nominal, 4(2), 1–15.
Sari, N. K. M. A., & Sujana, E. (2021). Pengaruh Reputasi Kap, Opini Audit, Profitability, Dan Complexity of Operation Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2017). Jurnal Ilmiah Mahasiswa Akuntansi Universitas Pendidikan Ganesha, 12.
Satyawan, M. D., & Aisyahturahmmi. (2020). Impact of Company Size, Political Connections, Audit Opinion and Fees on Audit Report Lag in Indonesia. International Journal of Economics and Management Studies, 7(6), 133–139. https://doi.org/10.14445/23939125/ijems-v7i6p119
Sawitri, N. M. D. C., & Budiartha, I. K. (2018). Pengaruh Audit Tenure dan Financial Distress pada Audit Delay dengan Spesialisasi Auditor Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 22. https://doi.org/10.24843/eja.2018.v22.i03.p12
Sidauruk, T. D., & Sagita, H. D. (2021). Pengaruh Solvabilitas, Audit Tenure, Public Accounting Firm Size, Dan Company Size Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2019). Jurnal Ilmiah Akuntansi Dan Ekonomi, 6(1), 73–90.
Theng, C. F., & Wie, P. (2022). Effect of Liquidity, Solvency, Company Size, and Company Age on Audit Report Lag. eCo-Buss, 5(1), 187-198.
Utami, M., & Yanti, L. D. (2023). Pengaruh Profitability, Leverage, Company Size, Audit Tenure dan Reputasi KAP Pada Audit Report Lag. ECo-Fin, 5(3). https://doi.org/10.32877/ef
Ver, S. J., Dwiharyadi, A., & Ahmad, A. W. (2023). Analisis Pengaruh Faktor Perusahaan Dan Auditor Terhadap Audit Delay. In Bisnis dan Ekonomi Indonesia, 2(1). https://akuntansi.pnp.ac.id/jabei
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, 3(01). http://ejournal.umm.ac.id/index.php/jibe33
Annisa, D. (2018). Pengaruh Company Size, Jenis Opini Auditor, Public Accounting Firm Size Dan Audit Tenure Terhadap Audit Delay. Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 108–121.
Ashton, R. H., Willingham, J. J., & Elliot, R. K. (1987). Research Reports An Empirical Analysis of Audit Delay. In Journal of Accounting Research, 25(2).
Atho, R., & Al-Faruqi, ’. (2020). Jurnal REKSA: Rekayasa Keuangan, Syariah, dan Audit Pengaruh Profitability, Leverage, Komite Audit Dan Kompleksitas Audit Terhadap Audit Delay. 07(01), 25–36.
Bajary, A. R., Shafie, R., & Ali, A. (2023). COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging Economy. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2178360
Clarisa, S., & Pangerapan, S. (2019). The Effect Of Company Size, Solvability, Profitability, And Kap Size On Audit Delay In Mining Sector Companies Listed In Indonesia Stock Exchange. In Pengaruh Ukuran… 3069 Jurnal EMBA, 7(3).
Endiana, I. D. M., & Apriada, I. K. (2020). Analisis Dampak Internal Yang Mempengaruhi Audit Delay. In Accounting Profession Journal, 2(2).
Gaol, R. L., & Sitohang, M. (2020). Pengaruh Pergantian Auditor, Ukuran Kantor Akuntan Publik, Solvabilitas Dan Company Age Terhadap Audit Report Lag. JRAK, 6(2), 207–228.
Ginanjar, Y., Rahmayani, M. W., & Riyadi, W. (2019). Identifikasi Faktor Penyebab Tingkat Audit Delay Di Bursa Efek Indonesia. In Jurnal Kajian Akuntansi, 3(2) 2). http://jurnal.unswagati.ac.id/index.php/jka
Gustini, E. (2020). Pengaruh Company Size, Profitability, Solvabilitas dan Jenis Industri terhadap Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 10(01), 71–81.
Harjoto, M. A., & Laksmana, I. (2022). The impact of COVID-19 lockdown on audit fees and audit delay: international evidence. International Journal of Accounting and Information Management, 30(4), 526–545. https://doi.org/10.1108/IJAIM-02-2022-0030
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Lekok, W., & Rusly, V. (2020). Audit Report Lag Pada Perusahaan Manufaktur Di Bursa Efek Indonesia, 12(2). http://jurnaltsm.id/index.php/MB
Lutfiani, S., & Nugroho, A. H. D. (2023). Pengaruh Profitability, Solvabilitas, Company Size, Ukuran Kantor Akuntan Publik (KAP), Dan Opini Auditor Terhadap Audit Delay. Jurnal Riset Akuntansi Politala, 6(1), 152–165.
Muhammad, E., Puspita, D. R., & MAmun, S. (2023). Pengaruh Opini Audit, Reputasi Kap, Company Size, Solvabilitas, Profitability, Complexity of Operation, Dan Pergantian Auditor Terhadap Audit Delay. Jurnal Ekonomi Syariah Pelita Bangsa, 8(1), 25–36.
Muzayyin, A., Indriani, E., & Kartikasari, N. (2023). The Influence of Company Internal and External Factors on Audit Delay (Study on Bei-Registered Manufacturing Companies 2019-2021). Experimental Student Experiences, 1(3), 248–352. https://doi.org/10.58330/ese.v1i3.174
Nadia, I., & Metalia, D. (2020). Factors Affecting Audit Delay On Companies In Indonesia Desy Metalia. JAST Journal of Accounting Science and Technology, 1(1), 39–50.
Natrion, & Dewi, mirawati. (2020). Pengaruh Company Size, Complexity Of Operation Perusahaan Dan Reputasi Kap Terhadap Audit DELAY. Jurnal Ilmiah Akuntansi Dan Ekonomi, 1(5), 48–64.
Pratiwi, C. I. E., & Wiratmaja, I. D. N. (2018). Pengaruh Audit Tenure dan Complexity of Operation Terhadap Audit Delay Perusahaan Pertambangan di BEI Tahun 2013-2016. E-Jurnal Akuntansi, 1964. https://doi.org/10.24843/eja.2018.v24.i03.p12
Putri, T. M. D., Pagalung, G., & Pontoh, G. T. (2021). Pengaruh Company Size, Leverage, Profitability dan Public Accounting Firm Size terhadap Audit Delay, 14(2).
Rahmanda, A. G., Bambang, & Waskito, I. (2022). Pengaruh Audit Tenure, Complexity of Operation Dan Public Accounting Firm Size Terhadap Audit Delay (Studi Pada Perusahaan Manufaktur Di Bei Tahun 2016-2020). Jurnal Risma, 2(4), 671–684.
Ramadhan, M. T. (2021). Perbedaan Pengaruh Variabel Yang Memengaruhi Audit Delay Sebelum Dan Sesudah Penerapan Perubahan PSAK 1. JPENSI, 6(2), 185-95.
Rizkinov, B., & Silalahi, S. P. (2021). Pengaruh Audit Tenure, Complexity of Operation, Total Aset, Dan Solvabilitas Terhadap Audit Delay. Jurnal Kajian Akuntansi Dan Bisnis Terkini, 2(3), 399–417. www.idx.co.id
Sabatini, S. N., & Vestari, M. (2019). Nilai Persediaan, Aset Tetap, Company Size, Kualitas Audit, Dan Audit Tenure Terhadap Audit Report Lag. Econbank: Journal of Economics and Banking, 1(2), 143–157.
Saemargani, F. I., & Mustikawati, I. (2015). Pengaruh Company Size, Company Age, Profitability, Solvability, Public Accounting Firm Size, Dan Opini Auditor Terhadap Audit Delay. Jurnal Nominal, 4(2), 1–15.
Sari, N. K. M. A., & Sujana, E. (2021). Pengaruh Reputasi Kap, Opini Audit, Profitability, Dan Complexity of Operation Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2017). Jurnal Ilmiah Mahasiswa Akuntansi Universitas Pendidikan Ganesha, 12.
Satyawan, M. D., & Aisyahturahmmi. (2020). Impact of Company Size, Political Connections, Audit Opinion and Fees on Audit Report Lag in Indonesia. International Journal of Economics and Management Studies, 7(6), 133–139. https://doi.org/10.14445/23939125/ijems-v7i6p119
Sawitri, N. M. D. C., & Budiartha, I. K. (2018). Pengaruh Audit Tenure dan Financial Distress pada Audit Delay dengan Spesialisasi Auditor Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 22. https://doi.org/10.24843/eja.2018.v22.i03.p12
Sidauruk, T. D., & Sagita, H. D. (2021). Pengaruh Solvabilitas, Audit Tenure, Public Accounting Firm Size, Dan Company Size Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2019). Jurnal Ilmiah Akuntansi Dan Ekonomi, 6(1), 73–90.
Theng, C. F., & Wie, P. (2022). Effect of Liquidity, Solvency, Company Size, and Company Age on Audit Report Lag. eCo-Buss, 5(1), 187-198.
Utami, M., & Yanti, L. D. (2023). Pengaruh Profitability, Leverage, Company Size, Audit Tenure dan Reputasi KAP Pada Audit Report Lag. ECo-Fin, 5(3). https://doi.org/10.32877/ef
Ver, S. J., Dwiharyadi, A., & Ahmad, A. W. (2023). Analisis Pengaruh Faktor Perusahaan Dan Auditor Terhadap Audit Delay. In Bisnis dan Ekonomi Indonesia, 2(1). https://akuntansi.pnp.ac.id/jabei
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, 3(01). http://ejournal.umm.ac.id/index.php/jibe33
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