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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Della Putri Almadih
Universitas Satya Negara Indonesia
Economics, Econometrics & Finance

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Pengaruh Akuntablitas, Ukuran Pemerintah Daerah, Opini Audit, dan Tingkat Ketergantungan Fiskal Terhadap Audit delay dengan Tipe Pemerintah Sebagai Variabel Moderasi Pada Pemerintah Daerah di Indonesia Tahun 2023 - 2024 Della Putri Almadih; Christina Christina; Indira Shinta Dewi
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.769

Abstract

Audit delays or delays in the completion of audits of local government financial statements in Indonesia remain an issue that has not been consistently resolved, as previous research findings on the factors that may influence audit delays still show varying results and have only examined direct effects without considering differences in the characteristics and complexity of local governments. This study aims to analyze the effects of accountability, local government size, audit opinion, and fiscal dependence on audit delays, with government type serving as a moderating variable, for local governments in Indonesia during 2023–2024. The study used 744 observations selected through purposive sampling, based on secondary data from local government financial statements, government performance accountability reports, and audit reports from the Supreme Audit Agency (BPK). The analysis was conducted using panel data regression in EViews 12 and yielded a Common Effect Model. The results show that accountability has a negative and significant effect, local government size has a positive and significant effect, and audit opinions have a negative and significant effect on audit delays. The level of fiscal dependence does not significantly affect audit delays. The type of government does not moderate the effects of accountability, local government size, and the level of fiscal dependence, but it does moderate the effect of audit opinion on audit delay
Co-Authors Christina Christina Indira Shinta Dewi