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All Journal Akbis: Media Riset Akuntansi dan Bisnis
Achmad Harris Pratama
State University of Surabaya
Economics, Econometrics & Finance

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Pengaruh Audit Tenure, Reputasi KAP, dan Firm VaIue Terhadap Audit DeIay Perusahaan Food and Beverage Tahun 2022-2025 Achmad Harris Pratama; Rendra Arief Hidayat; Naufal Afif
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 2 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i2.16664

Abstract

The objective of this study is to anaIyze how Audit Tenure, pubIic accounting firm (KAP) reputation, and Firm VaIueaffect Audit DeIay in Food and beverage firms Iisted on the Indonesia Stock Exchange during the 2022-2025 period. This study contributes to the existing literature by examining Firm Value as a factor influencing Audit Delay, while reassessing the effects of Audit Tenure and PAF Reputation within this industry and observation period. A quantitative approach is employed using secondary data obtained from annual reports and audited financial statements. The sample is selected using purposive sampling, and the data are analyzed through multiple linear regression. The results show that Audit Tenure and PAF Reputation have negative but statistically insignificant effects on Audit Delay. In contrast, Firm Value has a positive and statistically significant effect on Audit Delay. Simultaneously, the three independent variables have a significant effect on Audit Delay. These findings indicate that Firm Value is the only variable with a statistically significant individual effect on Audit Delay in the research sample, whereas the individual effects of Audit Tenure and PAF Reputation are not statistically significant.
Co-Authors Naufal Afif Rendra Arief Hidayat