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All Journal Jurnal Ekonomika Manajemen Dan Bisnis
M. Anwar Masruri
Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Ibn Khaldun Bogor
Economics, Econometrics & Finance Education

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Pengaruh Audit Tenure dan Profitabilitas Terhadap Audit Delay (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024) Yopi Stevani; Indupurnahayu .; M. Anwar Masruri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4754

Abstract

Delays in publishing audited annual financial statements (audit delay) remain a crucial barrier to transparency for consumer non-cyclicals companies listed on the Indonesia Stock Exchange, particularly during the economic recovery phase of 2021-2024. Companies frequently miss the Financial Services Authority's (OJK) 90-day submission deadline, risking administrative sanctions. This study aims to empirically examine and analyze the partial and simultaneous effects of audit tenure and profitability on audit delay. A quantitative approach with causal associative explanatory research design was deployed. The research population comprised all consumer non-cyclicals sub-sector companies listed on the IDX during 2021–2024. Using a purposive sampling technique, a final sample of 53 companies was selected, yielding 212 observations over 4 years. Secondary data was gathered using documentation methods from audited financial reports on the official IDX website. The data analysis technique utilized panel data regression with the Random Effect Model (REM) estimation, processed via E-Views 14 software. The results demonstrate that partially, audit tenure has a negative and significant effect on audit delay (p = 0.0000), indicating that longer engagements with public accounting firms enhance audit efficiency. Conversely, profitability measured by Return on Assets (ROA) shows no significant partial effect on audit delay (p = 0.9898). Simultaneously, the F-test indicates that both audit tenure and profitability significantly influence audit delay (p = 0.0000), explaining 12.88% of the variance as indicated by the Adjusted R-squared. The study concludes that the auditor's familiarity and deep understanding of the client's business operations serve as the dominant factor in reducing financial reporting delays. The practical implication suggests that companies should maintain stable professional relations with audit firms within regulatory rotation limits, while continuously improving internal control systems to ensure effective monitoring of agents by principals.
Integritas Laporan Keuangan : Analisis Terhadap Pengaruh Ukuran Kap, Manajemen Laba Dan Dewan Komisaris Independen Sekar Ayu Rizkandari; M. Imam Sundarta; M. Anwar Masruri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4559

Abstract

Financial statements are the primary means of conveying financial information to stakeholders; therefore, they must possess a high degree of integrity so as not to mislead users. The integrity of financial statements reflects the reliability and honesty of the information presented, which can be influenced by various factors such as the size of the public accounting firm (PAF), earnings management practices, and the presence of an independent board of commissioners. This study aims to analyze the influence of the size of the PAF, earnings management, and the independent board of commissioners on the integrity of financial statements. This study employs a quantitative approach with an associative research design. The study population consists of companies listed on the Indonesia Stock Exchange, with purposive sampling used to determine the research sample. The data used are secondary data in the form of companies’ annual financial statements. Data collection was conducted through documentation, while data analysis utilized multiple linear regression and classical assumption tests. The results indicate that the size of the public accounting firm does not have a significant effect on financial statement integrity. Meanwhile, earnings management has a significant negative effect on financial statement integrity, whereas an independent board of commissioners has a significant positive effect on financial statement integrity. Simultaneously, all independent variables have an effect on financial statement integrity. This study concludes that earnings management practices can undermine the integrity of financial statements, whereas oversight by an independent board of commissioners can enhance that integrity. Consequently, companies need to strengthen their corporate governance and reduce opportunistic practices to maintain investor confidence.
Pengaruh Audit Delay dan Financial Distress Terhadap Auditor Switching (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di BEI Tahun 2021-2024) Nur Habibah; Indupurnahayu .; M. Anwar Masruri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4762

Abstract

Auditor Switching is an important issue in auditing because it is closely related to auditor independence and the quality of corporate financial reporting. A company’s decision to change its auditor may be influenced by several factors, including Audit Delay and Financial Distress. The inconsistent findings of previous studies indicate the existence of a research gap that requires further investigation, particularly in Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX). This study aims to examine the effect of Audit Delay and Financial Distress on Auditor Switching, both partially and simultaneously, in Consumer Cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employed a quantitative approach with a causal associative design. The population consisted of 164 Consumer Cyclicals companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was selected using purposive sampling, resulting in 29 companies with a total of 116 observations. Secondary data in the form of audited financial statements and annual reports were collected from the official Indonesia Stock Exchange website and company websites. Data collection was conducted through documentation techniques, while data analysis was performed using logistic regression with SPSS software. The results indicate that Audit Delay has a positive and significant effect on Auditor Switching with a significance value of 0.044 (<0.05). Financial Distress does not have a significant effect on Auditor Switching with a significance value of 0.315 (>0.05). Simultaneously, Audit Delay and Financial Distress significantly affect Auditor Switching with a significance value of 0.013 (<0.05). This study concludes that longer audit completion periods increase the likelihood of auditor switching, whereas Financial Distress is not a primary determinant of such decisions. The findings imply that companies should improve audit timeliness to maintain financial reporting quality and reduce the likelihood of auditor switching.
Pengaruh Financial Distress dan Audit Tenure Terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur Sub-Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2019-2024) Pani Hikmahwati; H. M. Imam Sundarta; M. Anwar Masruri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4768

Abstract

Audit Delay remains an important issue in the timeliness of corporate financial reporting, potentially reducing the relevance of information for investors and other stakeholders. Financial Distress and Audit Tenure are considered factors that may influence Audit Delay; however, prior studies have produced inconsistent findings. This study aims to analyze and provide empirical evidence regarding the effect of Financial Distress and Audit Tenure on Audit Delay in Consumer Non-Cyclicals manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2024 period. This study employed a quantitative approach with a causal associative design. The population consisted of Consumer Non-Cyclicals manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. Using purposive sampling, 22 companies were selected, resulting in 115 observations. Secondary data were obtained from annual reports and independent auditors’ reports. Data were collected through documentation techniques and analyzed using multiple linear regression with SPSS version 26. The findings indicate that Financial Distress has no significant effect on Audit Delay. In contrast, Audit Tenure has a negative and significant effect on Audit Delay. Simultaneously, Financial Distress and Audit Tenure significantly affect Audit Delay. Audit Tenure contributes to improving audit efficiency and reducing Audit Delay, while Financial Distress is not a primary determinant of Audit Delay. These findings provide implications for companies and auditors in enhancing the timeliness of financial reporting.
Co-Authors H. M. Imam Sundarta Indupurnahayu . M. Imam Sundarta Nur Habibah Pani Hikmahwati Sekar Ayu Rizkandari Yopi Stevani