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All Journal JURNAL EKONOMI SAKTI (JES)
Shelly Kosasih
Universitas Prima Indonesia
Economics, Econometrics & Finance

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PENGARUH AUDIT TENURE, OPINI AUDIT, UKURAN PERUSAHAAN, DAN PERGANTIAN AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MAKANAN MINUMAN BEI 2021–2023 Shelly Kosasih; Nia Angelia; Lina Kurniati
Jurnal Ekonomi Sakti Vol 15 No 2 (2026)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v15i2.514

Abstract

Audit delay plays a crucial role for investors as it affects the timeliness, reliability, and relevance of financial statement information in investment decision-making. The longer the audit delay, the higher the level of uncertainty faced by investors, and the greater the potential to erode trust in the company. This study aims to analyze the influence of audit tenure, audit opinion, firm size, and Auditor Rotation on audit delay in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The study employs a quantitative method using purposive sampling. From a total population of 95 companies, 63 companies meeting the research sample criteria were selected. Data were analyzed using classical assumption tests, multiple linear regression analysis, the coefficient of determination, the F-test, and the t-test. The results indicate that audit tenure significantly influences audit delay with a significance value of 0.006, audit opinion significantly influences audit delay with a significance value of 0.003, and firm size also significantly influences audit delay with a significance value of 0.003. Meanwhile, Auditor Rotation does not have a significant effect on audit delay with a significance value of 0.837. These findings indicate that the efficiency of the auditor-client relationship, the type of audit opinion, and firm size are important factors in determining the timeliness of audit completion.
Co-Authors Lina Kurniati Nia Angelia