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All Journal Jurnal Literasiologi Jurnal Kesehatan Ilmiah Indonesia / Indonesian Health Scientific Journal Journal of Architectural Design and Development (JAD) Pillar of Physics Education : Jurnal Berkala Ilmiah Pendidikan Fisika ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Lentera TOFEDU: The Future of Education Journal Keperawatan Jurnal Cendekia Ilmiah Ulil Albab As-Sulthan Journal of Education
Putri Melati
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Religion Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary 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) Putri Melati; Amsah Hendri Doni
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 Abda Abda Aisyah Alihan Satra Alika Salsabila Amsah Hendri Doni Andri Astuti, S.Pd.I., M.Pd.I Aprianti, Lisa Ardita Yuan Cahya Pramesti Chelsy Andarini Chichi Apriani Deri Wanto Diantika Rahmayani Episiasi Fasri Dian Safitri Hidayati Hidayati Husnawati Indaryani Indaryani Indri Nursamawati Intan Firdaus Fauziah Kusen Lala Azela Maisarah Gusvita, S.Pd.I, M.Pd Maisya Rizki Maulinda Masril Masril Metilda Migo Ahmad Syumus Shalahuddin Muhamad Rizki Andriana Muhammad Yudika Chandra N.Windy Noviandini Alya.P Ngaisatun Nur Faozi Nurwijayanti Pinassang, Jeanny Laurens Putri Nimi Usti R.A. Indah Tri Wahyuni Rahma Sani Rahayu Ramadhan, Muhammad Deri Rasti Amelia Putri Ratna Welsi Riska Noprianti Saskira Windy Noviana Siti Rahmatun Nur Suwarlan, Stivani Ayuning Waldy Wijayanto Yolanda Selviana Zahra Salsabila M.Noor