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All Journal AdBispreneur Journal of Economic, Bussines and Accounting (COSTING) Jurnal Kesehatan Saelmakers PERDANA (JKSP) Jurnal Kesmas Prima Indonesia Ilomata International Journal of Tax and Accounting Jurnal Peduli Masyarakat Indonesian Journal of Global Health research Jurnal Pengabdian Nasional Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Electronic Journal of Education, Social Economics and Technology Jurnal Nusantara Berbakti Soedirman Accounting, Auditing and Public Sector Journal Journal of Authentic Research Goodwood Akuntansi dan Auditing Reviu Journal Economic Business Innovation Jurnal Cendekia Ilmiah
Yuniarti, Evi
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The Effect of Public Accounting Firm Size, Profitability, and Solvencey on Audit Delay in Indonesia’s Infrastructure Sector Alfrida, Santika; Yuniarti, Evi; Mareta, Fitri
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5532

Abstract

Purpose: This study aims to analyze the effect og public accounting firm (PAF) size, profitability, and solvency on audit delay in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during teh 2021-2024 period. Methodology/approach: The research uses quantitative methods with secondary data derived from audited annual reports of 20 infrastructure companies listed on the IDX. The samplewas selected using purposive sampling technique. Audit delay is measured as the number of days between the fiscal year-end and the date of the independent auditor’s report. The independent variabels are PAF size (dummy variable), profitability (ROA), and solvency (DAR). Data analysis was conducted using multiple liniear resression with SPSS. Results/findings: The results indicate that PAF size has no significant effect on audit delay, profitability has a positive effect on audit delay, and solvency significantly affect audit delay. Conclusions: The findings highlight that audit delay in infrastructure companies is influenced more by profitability and solvency rather than PAF size. Higher profitability tends to increase audit delay due to the complexity of financial transactions, while higher solvency reduces audit delay since companies with better financial structure are easier to audit Limitations: This study only focuses on infrastructure companies for the 2021-2024 period and uses limited financial ratios as proxies. Contribution: This study adds evidence on audit delay in the infrastructure sector and provides insights for investors, regulators, and management to assess the timeliness of financial reporting.
Co-Authors A Sidik, M. Muhayin Alfrida, Santika Ambarwari, Agus Attiya, Adel A. Ayu, Ririn Sentia Cholid Fatih Christyawardani, Lidwina Septie Dayang Berliana Dewi , Anita Kusuma Dwi Safitri, Dwi Eko Hari Tiarto Endang Asliana Fitri Mareta, Fitri Fitriani Fitriani Khusmawati, Devi Kurniawan, Umarudin Kusuma Dewi, Anita Lexy Louis, Stephanie Louis, Stephanie Lexy Louis, Stephanie Lexy Lexy Makhsun, Arif Manurung, Aprida Marlinda Apriyani mirania, ayu nina Mursalin, M Nina Mirania, Ayu Nina, Ayu Noer, Irmayani Nurmala Nurmala Rusmianto Rusmianto, Rusmianto Satpathy, Maheswar Secelean, Nicolae Adrian Septiani, Kamelia Sudiyo, Sudiyo Sutarni, Sutarni Trinurwati, Endah Trisnanto, Teguh Budi Widyawati, Dewi Kania Wijaya, Ahmad Robi Wijaya, Lihan Rini Puspo