THE EFFECT OF ROA, DER, COMPANY SIZE AND FIRM'S REPUTATION ON AUDIT DELAY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
DOI:
https://doi.org/10.52630/jmbv.v12.i01.42Keywords:
Audit Delay, Profitability, Solvency, Company Size, KAP ReputationAbstract
Audit delay is the length of time span between the financial reporting date and the date of the independent auditor's report which indicates the audit completion time. This study aims to provide evidence about the effect of profitability, solvency, company size and KAP reputation on audit delay in manufacturing companies listed on the IDX for the 2019-2021 period. The population in this study consisted of 219 companies and the sample used in this study amounted to 150 samples from 50 companies which had been determined using a purposive sampling technique. The data analysis technique used is multiple linear regression analysis with the help of the SPSS version 25 application. The results of this study indicate that ROA profitability has no effect and is not significant on audit delay, DER solvency has no effect and is not significant on audit delay, company size has a negative and significant effect onaudit delay and KAP reputation has a negative and significant effect on audit delay.
References
Agoes, S. (2012). Auditing (E. S. S. Aulia Novianty (ed.); 4th ed.). Salemba Empat.
Amani, F. A., & Waluyo, I. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit, Dan Umur Perusahaan Terhadap AuditDelay (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2012- 2014). Nominal, Barometer Riset Akuntansi Dan Manajemen, 5(1). DOI: https://doi.org/10.21831/nominal.v5i1.11482
https://doi.org/10.21831/nominal.v 5i1.11482
Apriyani, N. N. (2011). Pengaruh Solvabilitas, Opini Auditor, Ukuran KAP dan Komite Audit terhadap Audit Delay. 169–177.http://www.ainfo.inia.uy/digit al/bitstr eam/item/7130/1/LUZARDO- BUIATRIA-2017.pdf
Ashari, D. dan. (2010). Pedoman Praktis memahami Laporan Keuangan. Andi.
Debbianita, Hidayat, V. S., & -, I. (2018).
Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan yang terdaftar di Bursa Efek Indonesia Periode 2014-2015. Jurnal Akuntansi
Maranatha, 9(2), 158–169. https://doi.org/10.28932/jam.v9i2. 4
Effendi Erfan, U. R. Dani. (2021). Pengaruh Audit Tenur, Reputasi Auditor, Ukuran Perusahaan dan Komite Audit.
Efraim Ferdinan Giri. (2017). Akuntansi Keuangan menengah 1 : perspektif PSAK dan IFRS. UPP STIM YKPN.
Fitri Ingga Saemargani, indahmustikawati(2015). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas Dan Opini Auditor Terhadap Audit Delay. Jurnal Analisa Akuntansi Dan Perpajakan, 2(2).https://doi.org/10.25139/jaap. v2i2.13 97 DOI: https://doi.org/10.21831/nominal.v4i2.7996
Ghozali. (2018). Aplikasi Analisis Multivariate dengan program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponogoro.
Glover, J. E. L. dan H. D. (1998). the effect of audit firm mergers on audit delay.10(2), 164. https://www.jstor.org/stable/40604 19 10
Harahap, S. S. (2009). Analisis Kritis Atas Laporan Keuangan. Rajawali Pers.
Hery. (2017).Analisis Laporan Keuangan. https://opac.perpusnas.go.id/Detail Op ac.aspx?id=1035983
Irman, M. (2017). Pengaruh Ukuran Perusahaan, ROA, DAR, Dan Reputasi Auditor terhadap Audit Delay. Journal of Economic, Bussines and Accounting (COSTING), 1(1), 23–34.https://doi.org/10.31539/costin g.v1i1. 53 DOI: https://doi.org/10.31539/costing.v1i1.53
Murhadi. (2018). Analisis Laporan Keuangan : proyeksi dan valuasi saham. Salemba Empat.
Niditia, D., & Pertiwi Ari, D. (2021). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Reputasi Auditor terhadap Audit Delay. Angewandte Chemie International Edition, 6(11), 951– 952., 3(2),85–99. DOI: https://doi.org/10.33752/jfas.v3i2.274
Riyanto, B. (2018). Dasar-dasar pembelanjaan perusahaan (Ed. 4, Cet). Universitas Negeri Malang.
Sari, D. K., & Nisa, A. K. (2022). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Reputasi KAP terhadap AuditDelay (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2018-2020). Jurnal GeoEkonomi, 13,89–102. DOI: https://doi.org/10.36277/geoekonomi.v13i1.195
Sugiyono, P. D. (2020). Metode Penelitian Kualitatif & Kuantitatif. In Journal of Chemical Information and Modeling (Vol. 53, Issue 9, pp. 1–443).
Verawati, N., & Wirakusuma, M. (2016). Pengaruh Pergantian Auditor, Reputasi Kap, Opini Audit, Dan Komite Audit Dalam Audit Delay. E-Jurnal Akuntansi, 17(2), 1083 1111.
Wati, L. N. (2019). Model Corporate Social Responsibility (CSR) (Momon (ed.); Myria Publ).
Widiati & Septy. (2008). Faktor-faktor yang mempengaruhi rentang waktu penyajian laporan keuangan ke publik.
Wiratna Sujarweni.(2017). Analisis Laporan Keuangan : Teori,Aplikasi, &Hasil Penelitian.Pustaka Baru Press.Yulianti,A. (2014). Pengaruh Ukuran Perusahaan,
Profitabilitas, Solvabilitas, Jenis Industri, dan Ukuran Kantor Akuntan Publik Terhadap Audit delay. Applied Microbiology and Biotechnology, 85(1), 2071
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Raja Vanaldo, Nadia Rizka Kurnaini (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
License Terms
VISONER : Jurnal Manajemen dan Bisnis (VJMB) by STIE Balikpapan is licensed under a Creative Commons Attribution 4.0 International License.
You 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, even commercially.
Under the following terms:
-
Attribution ” You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions ” You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
