Analisis Pengaruh Firm Size, Auditor, Income, Opinion, Dan Leverage terhadap Audit Delay yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.35870/jemsi.v9i1.907Keywords:
Firm Size, Auditor, Income, Opinion, Leverage, Audit DelayAbstract
Pelaksanaan penelitian ini bertujuan untuk mengetahui pengaruh Firm Size, Auditor, Income, Opinion, dan Leverage terhadap Audit Delay yang terdaftar di Bursa Efek Inodonesia (BEI). Pengujian penelitian ini menggunakan metode analisis regresi linear yang dimana perusahaan yang memenuhi kriteria sebanyak 521 perusahaan. Data yang di observasi terdapat 2.605 data dari laporan keuangan perusahaan mulai tahun 2017 sampai dengan tahun 2021. Data yang diperoleh akan diuji dengan menggunakan aplikasi Eviews10. Hasil dari uji data pada penelitian ini membuktikan bahwa variabel Income berpengaruh signifikan positif terhadap Audit Delay sedangkan variabel lainnya tidak berpengaruh signifikan.
Downloads
References
Annisa, M. L., & Hamzah, R. S. (2021). Influence of Debt to Equity Ratio, Return on Asset Ratio, and Firm Size on Audit Delay. Sriwijaya International Journal of Dynamic Economics and Business, 4(4), 315. https://doi.org/10.29259/sijdeb.v4i4.315-324
Ghozali. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Badan penerbit - Undip.
Mahendra, A.A. Ngurah Putu dan Widhiyani, Ni Luh Sari. 2017. Pengaruh GCG, Opini Auditor dan Internal Auditor Terhadap Audit Delay pada Perusahaan Telekomunikasi di BEI. E-Jurnal Akuntansi Universitas Udayana, 21(2), hal. 2302-8556.
Ginting, C. U., & Hidayat, W. (2019). The effect of a fraudulent financial statement, firm size, profitability, and audit firm size on audit delay. International Journal of Innovation, Creativity and Change, 9(7), 323–341.
Lai, T. T. T., Tran, M. D., Hoang, V. T., & Nguyen, T. H. L. (2020). Determinants influencing audit delay: The case of Vietnam. Accounting, 6(5), 851–858. https://doi.org/10.5267/j.ac.2020.5.009
Pratama, Muh Rifqi. 2017. Pengaruh Mekanisme Corporate Governance Pada Audit Report Lag: Bukti Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Skripsi Institut Agama Islam Negeri, Surakarta.
Rianti, Ni Luh Putu Ayu Evryani dan Sari, Maria M. Ratna. 2014. Karakteristik Komite Audit dan Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 6 (3), hal.498-508
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. https://doi.org/10.5539/ijef.v10n2p48
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), 33. https://doi.org/10.22219/jibe.v3i01.5714
Adhika, Ni Made Verawati dan Wirakusuma, Made Gede. 2016. Pengaruh Pergantian Auditor, Reputasi KAP, Opini Audit, dan Komite Audit Pada Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 17 (2), hal.1083-1111.
Prasetyo, I., Aliyyah, N., Rusdiyanto, R., Nartasari, D. R., Nugroho, S., Rahmawati, Y., Groda, S. P., Setiawan, S., Triangga, B., Mailansa, E., Prayogi, G. D., Etruly, N., Jazuli, M., Wahyuningsih, N. D., Kusumawati, N. D., Kurniawan, S., Ratri, I. N., Atmojo, W., Sugiarno, Y., … Rochman, A. S. ur. (2021). What Affects Audit Delay in Indonesia? Academy of Entrepreneurship Journal, 27(2), 1–15.
Sugiyono. (2018). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif dan R&D). Alfabeta CV.
Sujarweni. (2019). Metode Penelitian : Lengkap, Praktis, dan Mudah Dipahami. Pustaka Baru Press.
Gunarsa, I Gede Aditya Cahya. 2016. Pengaruh Komite Audit, Independensi Komite Audit, Profitabilitas Terhadap Audit Report Lag di Perusahaan Manufaktur yang Terdaftar Pada BEI Tahun 2013-2015. Skripsi Universitas Udayana, Denpasar.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
