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All Journal Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis Manajemen Prima Psikologia: Jurnal Pemikiran dan Penelitian Psikologi Akuntansi Prima Journal of Innovative and Creativity Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Tiorika Nababan
Universitas Prima Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Audit Committee, Company Size, Independent Board of Commissioners, And Solvency on Audit Delay in Property and Real Estate Sub-Sector Companies Listed on The IDX In 2021-2023 Tiorika Nababan; Angel Angel; Evelyn Evelyn; Jennifer Cu; Siswanto Siswanto
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 20 No. 1 (2026): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jebe.v20.i1.07

Abstract

This study was conducted to investigate the influence of audit committee, company size, independent board of commissioners, and solvency on audit delays in property and real estate sub-sector companies listed on the Indonesia Stock Exchange in the 2021–2023 period. Timeliness in the submission of audited financial statements is a crucial factor in maintaining the relevance and credibility of financial information for stakeholders, so audit delays are an important indicator to be studied. The approach used in this study is quantitative by utilizing secondary data sourced from the company's annual financial statements. The number of samples analyzed was 171 observations obtained through purposive sampling techniques. Hypothesis testing was carried out using multiple linear regression analysis. The study's findings show that audit committees, company size, and independent board of commissioners do not show a significant influence on audit delays. Conversely, solvency has been shown to have a positive and significant influence, meaning that an increase in solvency is likely to be followed by an increasing length of audit completion process, along with increasing complexity of funding structures and audit risks that must be examined in more depth. Simultaneously, all independent variables have a significant influence on audit delays. The results of this study are expected to enrich the literature related to the timeliness of audits and provide insight for management and stakeholders in understanding the factors that affect audit delays.
PENGARUH PROFITABILITAS, LIKUIDITAS, AUDIT TENURE, UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2020-2023 Vannesa Anggriany; Tiorika Nababan; Maduma Sari Sagala
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/5rdxnj32

Abstract

Studi tersebut dimaksudkan untuk mengungkapkan pengaruh_profitabilitas, likuiditas, audit tenure, ukuran kap terhadap_audit delay yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2020 - 2023. Dalam metode purposive sampling terdapat Sebanyak 72 perusahaan dipilih dalam rentang waktu yang sama. Aplikasi yang dimanfaatkan untuk menghasilkan data dari pengaruh variabel dependen dan independen menggunakan SPSS. Hasil menunjukan bahwa profitabilitas, likuiditas, ukuran KAP, jika di analisis secara parsial,  tidak menunjukan pengaruh signifikan terhadap audit delay. Namun, jika dipertimbangkan secara bersamaan, profitabilitas, likuiditas, audit_tenure, ukuran_KAP secara simultan berpengaruh positif terhadap_audit_delay.
Co-Authors Alistraja Dison Silalahi Ananda Anugrah Nasution Ananda Anugrah Nasution Andari, Ayu Angel Angel Angelia, Nia Arie Pratania Putri barus, Apriwati br Cindy Claudia Manalu Darni Erikson Saragih Evelyn Evelyn Hashim, Haida Umiera Hilda, Sella Jennifer Cu Junaid, Ayesha Maduma Sari Sagala Nicholas Edric Wirawan Ong, Valensia Purba, Melfrianti Romauli Santa Oktaviana Sinaga Sella Hilda Siswanto Siswanto Siti Annisah Setiawan Sinaga Sitorus, Paskah Ria Sitorus, Syahrial Tiarnida Nababan Valensia Ong Vannesa Anggriany Waisnawi Winny Wijaya Wirawan, Nicholas Edric