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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan
Hamizan Naufal Bagaskara
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Economics, Econometrics & Finance

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Determinan Audit delay pada Perusahaan Energi Indonesia: Profitabilitas, Skala Perusahaan, dan Reputasi KAP Hamizan Naufal Bagaskara; Rialdi Azhar
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2467

Abstract

Energy-sector issuers operate in a business environment marked by volatile commodity prices, complex assets, and strict reporting deadlines. This research investigates whether profitability, company scale, and the reputation of the appointed public accounting firm explain differences in audit completion time among energy companies listed on the Indonesia Stock Exchange for 2022–2024. The study applies a quantitative explanatory design using audited financial statements and annual reports. Purposive selection generated 216 firm-year observations arranged as an unbalanced panel. Hypotheses were tested through a fixed-effects regression after model-selection procedures, while heteroskedasticity was addressed with robust standard errors. The estimation indicates that profitability is associated with a longer audit period, suggesting that unusual or substantial earnings may increase assessed audit risk and require additional verification. Company scale is not statistically related to audit delay because the reporting resources of large firms appear to be offset by transaction and consolidation complexity. In contrast, engagement of a Big Four-affiliated auditor is associated with a shorter audit period. The evidence highlights the importance of transaction documentation, pre-audit readiness, and auditor capacity in improving the timeliness of audited reporting.
Co-Authors Rialdi Azhar