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All Journal Jurnal Kajian Ekonomi JURNAL PENDIDIKAN TAMBUSAI IMARA : Jurnal Riset Ekonomi Islam ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah JUSIE (Jurnal Sosial dan Ilmu Ekonomi) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Transformasi: Journal of Economics and Business Management Jurnal Penelitian Ekonomi Manajemen dan Bisnis Indonesian Research Journal on Education Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Amsah Hendri Doni
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Faktor-Faktor yang Memengaruhi Audit Delay pada Perusahaan Industri Energi dan Industri Baja yang Terdaftar di Bursa Efek Indonesia (2020-2024) Melati, Putri; Doni, Amsah Hendri
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10122

Abstract

Audit delay has become a concern in accounting and auditing studies because it is related to the timeliness of financial statement submission and the quality of information for stakeholders. However, research specifically examining the influence of company age, company size, auditor opinion, and the size of Public Accounting Firms (KAP) on audit delay in energy industry and steel industry companies remains limited. This study aims to analyze the influence of company age, company size, auditor opinion, and KAP size on audit delay in energy industry and steel industry companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study used a quantitative approach with a causality design. The research sample consisted of 19 companies selected through purposive sampling, with a total of 95 observational data. Data were collected through documentation of companies’ annual financial statements and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 26. The results showed that, partially, company age, company size, and KAP size had no significant effect on audit delay, whereas auditor opinion had a significant effect on audit delay. Simultaneously, company age, company size, auditor opinion, and KAP size had a significant effect on audit delay. The conclusion of this study affirms that auditor opinion is an important factor that needs to be considered in the timeliness of audit completion, although company characteristics and KAP size do not always have a partial effect. These findings contribute to the development of agency theory and broaden understanding of the determinants of audit delay in energy industry and steel industry companies, while also providing practical implications for public companies in maintaining the credibility and timely submission of financial statements.
Co-Authors Adelia Rizki Ariani Afelia Badriyah Afifah Afifah Khairyah Al-Amin, Al-Amin Alfiona, Fifa Andespa, Wira Atiqah Citra Insani Aufa Nabila Baginda Parsaulian Baginda Parsaulian Cahyani, Indri Puji Cindy Aura Briliana Cynthia Suci Hati Faisal Desma Handayani Eka Novia Herdiamy Enjelika, Putri Era Sonita Febrina Adita Putri Gita Pratiwi Ramadhan Hasdi Aimon Hasnir Rahmi Febria Ikhmah Ramadani Irfan Hakim Islami, Elga Mayora Ivana Ivana Mansur, Yuwarman Mardhiyya Azhari Melati, Putri Melisa Anggreni Muhammad Alghazali Nadiatul Khaira Ismail Novera Martilova Nurkhosyifa Muthia Putri Maharani Rahma Elsa Fitriani Rani Ashari Febrian Restika Rini Elvira Saidah Mayasari Tanjung Siska Wulandari, Siska Sri Ulfa Sentosa Sukwan Efendi sumarni, nini Tifany Yeldi Astuti Vivi Rosdiyanti Wirda Damayanti Yulia Eka Putri Yuwarman Mansur Zulfa Suryani