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All Journal Journal of Economics, Business, & Accountancy Ventura I-ECONOMICS: A Research Journal on Islamic Economics AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Asia Pacific Fraud Journal Jurnal Riset Akuntansi Aksioma SULUH: Jurnal Abdimas Jurnal Ilmiah Manajemen Kesatuan Ilmuna: Jurnal Studi Pendidikan Agama Islam Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Contemporary Accounting and Business NALAR FIQH: Jurnal Hukum Islam JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam
Sulhani, Sulhani
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)

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AUDIT DELAY DAN OPINI AUDIT Alaudin Johari, Sidqi; Firman Alkausar, Muhammad; Sulhani, Sulhani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7232

Abstract

Audit delays of financial reports and opini audit can affect investor confidence and the credibility of a company’s financial reports. This study aims to analyze audit delays and opini audit of PT Adhi Karya (Persero) Tbk from 2018 to 2022. The research method used is a descriptive analysis based on literature review and secondary data from the company’s financial reporting, independent auditor reports, and relevant regulations. The findings indicate that PT Adhi Karya consistently received an Unqualified Opinion (WTP) that shows the quality of financial reporting of PT Adhi Karya,Meanwhile, regarding audit delay, during the analysis period, PT Adhi Karya only experienced an audit delay exceeding the regulatory limit in 2019 due to project complexity and the impact of COVID-19, as well as the absence of an audited financial report for 2021, coinciding with changes in the Audit Committee structure. The primary factors contributing to audit delays include large-scale construction projects, changes in accounting regulations, and external challenges such as the pandemic. The study highlights the importance of strengthening internal audit governance and monitoring financial reporting to reduce audit delays and enhance transparency and stakeholder trust
Co-Authors Abdul Mughni Abdul Mughni Adawiyah, Robi'Atul Adiningsih, Tutut Alaudin Johari, Sidqi Alfina Dhia Ulfa Alif Hidayatullah Andika Rizki Pradana Citra Sukmadilaga Darisman, Hangga Dewi Febriani Dewi Febriani Eka Citra Dewi, Desy Firman Alkausar, Muhammad Grandis Imama Hendra Hangga Darisman Hidayatullah, Alif Husnayayin, Atina Insani, Yulia Sifa Latifah, Siti Imroatul Lestari, Nopita Luqman Hakim Luqman Hakim Malasari, Junita Maulidia, Riza Mindani Mindani Mita Tarmiati Mohe Nur Cahyo Muhammad Farid Muhammad Yasir Naufal Al Baqir Nur Cahyo, Mohe Pirman, Riko Pramono, Sigid Eko Putri Syifa Amalia Putri, Cyntika Desmita Sabilla Rahma Wijayanti Rasito Rasito Rini Puspitasari, Rini Risnaeni, Umi Suswati Rochania Ayu Yunanda Rohim, Abd Sigid Eko Pramono Sipangidoan Siregar, Renal Siregar, Renal Sipangidoan Sugandi, Sugandi Sugiyarti Fatma Laela Sulistri, Sulistri Tri Endah Karya Lestiyani Triani, Sefti Urmila, Titin Winarningsih, Srihadi Zarkasyi, Wahyudin Zenubia Maulida Fitria