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All Journal Jurnal Bisnis dan Manajemen JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Khadimul Ummah Journal of Social Dedication Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Majalah Ilmiah Warta Dharmawangsa Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Empowerment: Jurnal Pengabdian Masyarakat Journal of International Conference Proceedings Worksheet : Jurnal Akuntansi Indonesian Journal of Sustainability Accounting and Management Proceeding International Pelita Bangsa Optimal: Jurnal Ekonomi dan Manajemen
Muhammad Fahmi
Universitas Muhammadiyah Sumatera Utara
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Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit dan Umur Perusahaan terhadap Audit Delay: Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021-2023 Amelia Putri; Aulia Azmi; Birgita S Togatorop; Afrizar Pane; Muhammad Fahmi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 4 (2025): Desember OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i4.7836

Abstract

This study aims to analyze the influence of company size, profitability, audit opinion, and company age on audit delay in companies listed on the Indonesia Stock Exchange. Audit delay refers to the time span between the end of the fiscal year and the completion date of the audit report, which can affect the relevance of financial information for all stakeholders. This study uses a quantitative method with secondary data obtained from annual financial reports. The sample was selected using a purposive sampling technique, and data analysis was performed using multiple linear regression. The independent variables tested include company size, profitability, audit opinion, and company age, while the dependent variable is audit delay. The results show that partially only audit opinion has a significant effect on audit delay. This means that the type of audit opinion received by a company can extend the audit process. Meanwhile, company size, profitability, and company age do not show a significant effect on audit delay. This finding provides insight that external factors in the form of audit opinions have a greater impact on the time required in the audit process compared to internal company factors. This study is expected to contribute to auditors, company management, and investors in understanding the factors that influence the timeliness of financial reporting, as well as the importance of maintaining the quality of audit opinions to accelerate the completion of audit reports. Furthermore, the results of this study provide insight that companies with more complex audit opinions tend to require longer audit processes. Therefore, companies must improve transparency and accuracy in their financial reports to minimize the likelihood of an adverse audit opinion.
Co-Authors Afrizar Pane Agung Permana Amelia Putri Anisa Putri Salsabila Aulia Azmi Birgita S Togatorop Dedek Kurniawan Gultom Facrul Rozi Faisal Akbar Fenny Sanika Hanifa Jasin Jufrizen Kisanthini Arcana Liya Depriana Maharani Citra Kencana Maharani Citra Kencana Maya Sari Muhammad Andi Prayogi Muhammad Andi Prayogi Muhammad Arif Muhammad Irfan Nasution Muhammad Irsan Muhammad Ras Muis Muhammad Taufik Lesmana Muhammad Taufik Lesmana Nadia Ika Purnama Novien Rialdy Qahfi Romula Siregar Raihanah Daulay Resti Novianti Rindiani Panjaitan Riva Ubar Harahap Salman Farisi Siti Mujiatun Syahita Syahita Syahnita Syahnita Winda Septiani Barasa Windy Winata