Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, Financial Distress, dan Opini Audit Terhadap Audit Delay
Keywords:
Profitability, Solvency, Company Size, Financial Distress, Audit Opinion and Audit Delay.
Abstract
This study aims to determine and analyze the effect of Profitability, Solvency, Company Size, Financial Distress, and Audit Opinion on Audit Delay. The population in this study were all food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used was Purposive Sampling using 17 companies as samples. The technical analysis of the study used Multiple Linear Regression Analysis. The results of this study indicate that profitability, solvency and financial distress have a positive and significant effect on audit delay. The higher the profitability, the faster the company will submit reports. An auditor will need more time for a company that has a high solvency ratio so that the submission of the company's report takes longer. Likewise, companies that have a high level of Financial Distress can cause Audit Delay to be longer. The greater the company's profit, while company size and audit opinion are unable to affect audit delay.
References
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Amani, F. A., & Waluyo, I. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit, da Umur Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2012-2014). Nominal, Barometer Riset Akuntansi Dan Manajemen, 5(1). https://doi.org/10.21831/nominal.v5i1.11482
Cusyana, S. R., & Apriliani, N. L. (2021). Analisis Pengaruh Ukuran Perusahaan, Profitabilitas dan Financial Distress Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017–2019). GOODWILL : Jurnal Penelitian Akuntansi, 3(1), 243–251.
Davis, K. V. (2020). The Effect of Firm Size, Profitability, Solvency and Reputation of Public Accounting Firms on Audit Delay in LQ 45 Companies Listed on the Indonesia Stock Exchange in 2010-2016. International Journal of Applied Finance and Business Studies, 8(2), 67–74. www.ijafibs.pelnus.ac.id
Dewi, S. P., & Jusia. (2013). Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI. Akuntansi, XVII(03).
Ghozali, I. (2016). Aplikasi Multivariete Dengan Program IBM SPSS 23. Badan Penerbit Universitas Diponegoro. Semarang.
Ghozali, I. (2020). 25 Grand Theory. Yoga Pratama. Semarang.
Gustiana, E. C., & Rini, D. D. O. (2022). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Financial Distress Terhadap Audit Delay. Owner, 6(4), 1–13. https://doi.org/10.33395/owner.v6i4.1119
Halim, A. (2000). Auditing (Dasar-Dasar Audit Laporan Keuangan). UPP AMP YKPN. Yogyakarta.
Hanafi, M., M., & Halim, A. (2005). Analisis Laporan Keuangan (2nd ed.). STIE YKPN. Yogyakarta.
Irene Ipijei. (2022). Pengaruh Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Audit Delay. Musamus Accounting Journal, 4(2), 62–68. https://doi.org/10.37888/bjra.v4i2.311
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure. Jurnal Financial Economic, 3(4), 305–360.
Jogiyanto. (2013). Teori Portofolio dan Analisis Investasi. BPFE. Yogyakarta.
Kasmir. (2008). Analisis Laporan Keuangan (1st ed.). Rajawali Pers. Jakarta.
Kieso, D. E., Waygandt, J. J., & Warfield, T. D. (2021). Akuntansi Keuangan Menengah (1st ed.). Salemba Empat. Jakarta.
Milgram, S. (1963). Behavioral Study of obedience. Journal of Abnormal and Social Psychology, 67(4), 371–378. https://doi.org/10.1037/h0040525
Mulyadi. (2013). Auditing Buku I. Salemba Empat. Jakarta.
Pingass, R. L., & Dewi, N. L. (2022). Pengaruh Financial Distress Dan Opini Audit Terhadap Audit Delay. Jurnal Akuntansi Universitas Jember, 20(1), 63–77.
Reschiwati, & Sitompul, T. E. (2019). Determinants of audit delay (Empirical study on manufacturing companies listed on Indonesia stock exchange period 2011-2016). International Journal of Innovation, Creativity and Change, 6(3), 115–131.
Riyanto, B. (2004). Dasar-Dasar Pembelanjaan Perusahaan BPFE. In UGM Edisi ke (4th ed.). BPFE UGM. Yogyakarta.
Sari, M. K. (2020). Analisis Laporan Keuangan. Politeknik Nageri Semarang. Semarang. https://online.anyflip.com/dupvd/lpay/mobile/
Siswanto, E., & Fatchurrochman. (2021). Pengaruh Profitabilitas, Leverage, Opini Auditor, Firm Size, Umur Perusahaan Terhadap Audit Delay Pada Perusahaan LQ-45 Yang Terdaftar Di BEI Periode 2016-2018. JAMER : Jurnal Illmu-Ilmu Akuntansi, 2(1), 17–24. https://doi.org/10.33319/jamer.v2i1.45
Spence, M. (1973). Job Market Signalling. Michael Spence, 87(3), 355–374. https://doi.org/10.1055/s-2004-820924
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta. Bandung.
Zein, F., & Yeni, A. R. (2022). Peran Ukuran Perusahaan , Ukuran Kantor Akuntan Publik, dan Opini Audit Dalam Audit Delay. Media Riset Akuntansi, 12(2), 271–290.
