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All Journal Journal of Economic, Bussines and Accounting (COSTING) Optimal: Jurnal Ekonomi dan Manajemen
Aulia Azmi
Universitas Prima Indonesia
Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021-2023) Amelia Putri; Aulia Azmi; Birgita S Togatorop; Afrizar Pane; Muhammad Fahmi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/55c79f98

Abstract

Penelitian ini ditujukan dalam rangka menganalisis pengaruh ukuran perusahaan, profitabilitas, opini audit, dan umur perusahaan terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia. Audit delay ialah rentang waktu antara tanggal akhir tahun buku dan tanggal diselesaikannya laporan audit, yang dapat memengaruhi relevansi informasi keuangan untuk seluruh pihak yang berkepntingan. Penelitian ini mempergunakan metode kuantitatif melalui data sekunder yang diperoleh dari laporan keuangan tahunan. Sampel ditentukan mempergunakan teknik purposive sampling dan penganalisisannya mempergunakan regresi linear berganda. Variabel independen yang diuji ialah ukuran perusahaan, profitabilitas, opini audit, dan umur perusahaan, sementara variabel dependen ialah audit delay. Hasil penelitian mengindikasikan, secara parsial hanya opini audit yang memengaruhi signifikan terhadap audit delay, sementara ukuran perusahaan, profitabilitas, dan umur perusahaan tak memengaruhi signifikan. Temuan ini menandakan, jenis opini audit yang didapat perusahaan dapat memperpanjang proses audit, sementara faktor-faktor internal perusahaan lainnya tidak secara langsung memengaruhi lamanya waktu penyelesaian audit. Penelitian ini harapannya bisa berkontribusi untuk auditor, manajemen perusahaan, dan investor pada pemahaman terkait faktor-faktor yang berefek pada ketepatan waktu pelaporan keuangan.
Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit dan Umur Perusahaan terhadap Audit Delay: Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021-2023 Amelia Putri; Aulia Azmi; Birgita S Togatorop; Afrizar Pane; Muhammad Fahmi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 4 (2025): Desember OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i4.7836

Abstract

This study aims to analyze the influence of company size, profitability, audit opinion, and company age on audit delay in companies listed on the Indonesia Stock Exchange. Audit delay refers to the time span between the end of the fiscal year and the completion date of the audit report, which can affect the relevance of financial information for all stakeholders. This study uses a quantitative method with secondary data obtained from annual financial reports. The sample was selected using a purposive sampling technique, and data analysis was performed using multiple linear regression. The independent variables tested include company size, profitability, audit opinion, and company age, while the dependent variable is audit delay. The results show that partially only audit opinion has a significant effect on audit delay. This means that the type of audit opinion received by a company can extend the audit process. Meanwhile, company size, profitability, and company age do not show a significant effect on audit delay. This finding provides insight that external factors in the form of audit opinions have a greater impact on the time required in the audit process compared to internal company factors. This study is expected to contribute to auditors, company management, and investors in understanding the factors that influence the timeliness of financial reporting, as well as the importance of maintaining the quality of audit opinions to accelerate the completion of audit reports. Furthermore, the results of this study provide insight that companies with more complex audit opinions tend to require longer audit processes. Therefore, companies must improve transparency and accuracy in their financial reports to minimize the likelihood of an adverse audit opinion.
Co-Authors Afrizar Pane Amelia Putri Birgita S Togatorop Muhammad Fahmi