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All Journal Jurnal Nusa Akuntansi
Taniza Vazriana
Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT DAN AUDIT TENURE TERHADAP AUDIT DELAY DENGAN GEARING RATIO SEBAGAI VARIABEL MODERASI Taniza Vazriana; Adi Supriadi
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.453

Abstract

This study aims to analyze the effect of institutional ownership, audit committees, and Audit tenure on Audit delay, with the gearing ratio as a moderating variable. Audit delay is the time difference between the financial statement date and the audit report date, which can affect the timeliness and relevance of financial information for stakeholders. This study uses a quantitative approach with secondary data obtained from the annual financial statements of retail subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sampling technique uses purposive sampling. Data analysis is carried out using panel data regression and Moderated Regression Analysis (MRA) with EViews software. The research results indicate that simultaneously, institutional ownership, the audit committee, and Audit tenure affect Audit delay. Partially, institutional ownership and Audit tenure influence Audit delay, while the audit committee does not affect Audit delay. Furthermore, the gearing ratio cannot moderate the effect of institutional ownership, the audit committee, and Audit tenure on Audit delay. This study is expected to contribute to the development of accounting literature, particularly in the field of auditing, and serve as a consideration for company management and regulators in improving the timeliness of financial reporting.
Co-Authors Supriadi, Adi