The Influence of Company Size, Profitability, Auditor’s Opinion, and Reputation of Public Accounting Firm on Audit Delay



Abstract Views
1644

Downloads
1212

Citations

Share

##plugins.themes.bootstrap3.article.sidebar##

Submitted Mar 11, 2022
Published Jul 14, 2022
10.24018/ejbmr.2022.7.4.1354

Abstract viewed = 1644 times

Table of Contents

##plugins.themes.bootstrap3.article.main##

Companies and other business entities must disclose or report the company's operational activities contained in the financial statements. However, the level of time span generated from audit reports with financial statements is still quite long. The purpose of this study was to determine the effect of company size, profitability, audit opinion, and reputation of the Public Accounting Firm on audit delay. This research was conducted on agricultural sector companies on the Indonesia Stock Exchange for the period 2014-2019. The analytical technique used in this study was multiple linear regression analysis. Based on the results, it was found that company size had a negative and significant effect on audit delay disclosure; Profitability has a negative and significant effect on audit delay disclosure; Audit opinion does not affect the disclosure of audit delay; and Reputation of the Public Accounting Firm has no effect on the disclosure of audit delay.

Keywords: Accountant Firm Reputation, Auditor’s Opinion, Company Size, Profitability, Public Audit Delay

Downloads

Download data is not yet available.

References

  1. Ali, S. (2019). The Influence of Government Size, Audit Opinion and Incumbent on Audit Delay in the Provincial Government in Indonesia. International Journal of Progressive Sciences and Technologies, 12(2), 118–126.
     Google Scholar
  2. Annisa, D. (2018). Pengaruh Ukuran Perusahaan, Jenis Opini Auditor, Ukuran Kap Dan Audit Tenure Terhadap Audit Delay. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 1(1), 108–121.
     Google Scholar
  3. Apriyana, N., & Rahmawati, D. (2017). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Ukuran Kap Terhadap Audit Delay Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015. Nominal: Barometer Riset Akuntansi Dan Manajemen, 6(2), 108–124.
     Google Scholar
  4. Bahri, S., & Amnia, R. (2020). Effects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay. Journal of Auditing, Finance, and Forensic Accounting, 8(1), 27–35.
     Google Scholar
  5. Bahri, S., Hasan, K., & Carvalho, B. De. (2018). Pengaruh company size, umur perusahaan, profitabilitas, solvabilitas dan ukuran kantor akuntan publik terhadap audit delay. Conference on Innovation and Application of Science and Technology, 1(1), 178–185.
     Google Scholar
  6. Fanny, D. R., Septiyanti, R., & Syaippudin, U. (2019). Analysis of Factors Affecting the Audit Delay in Manufacturing Companies Listed in Indonesia Stock Exchange. International Journal for Innovation Education and Research, 7(12), 289–297.
     Google Scholar
  7. Jura, J. V. J., & Tewu, M. D. (2021). Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange). Petra International Journal of Business Studies, 4(1), 44–54.
     Google Scholar
  8. Kurniawan, R. (2017). Effect of environmental performance on environmental disclosures of manufacturing, mining and plantation companies listed in Indonesia stock exchange. Arthatama, 1(1), 6–17.
     Google Scholar
  9. Lapinayanti, N. M. M., & Budiartha, I. K. (2018). Pengaruh profitabilitas dan leverage pada audit delay dengan ukuran perusahan sebagai pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1066–1092.
     Google Scholar
  10. Nadia, I., & Djati, K. (2020). Factors Affecting Audit Delay On Companies In Indonesia. Journal of Accounting Science and Technology, 1(1), 1.
     Google Scholar
  11. Prabasari, I. G. A. A. R., & Merkusiwati, N. K. L. A. (2017). Pengaruh profitabilitas, company size, dan komite audit pada audit delay yang dimoderasi oleh reputasi Public Accounting Firm. E-Jurnal Akuntansi, 20(2), 1.
     Google Scholar
  12. Pramitha, I. A. ., & Sudana, I. P. (2021). Pengungkapan Corporate Social Responsibility, Kinerja Lingkungan dan Nilai Perusahaan. E-Jurnal Akuntansi, 31(3), 615–634.
     Google Scholar
  13. Rubianto, A. V. (2017). The Analysis on Factors Affecting Audit Delay on Manufacturing Companies Listed in Indonesia Stock Exchange. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 2(3), 205–214.
     Google Scholar
  14. Saputra, A. D., Irawan, C. R., & Ginting, W. A. (2020). Pengaruh Ukuran Perusahaan, Opini Audit, Umur Perusahaan, Profitabilitas dan Solvabilitas Terhadap Audit Delay. Owner: Riset Dan Jurnal Akuntansi, 4(2), 286–295.
     Google Scholar
  15. Satyawan, M. ., & Aisyahturahmmi. (2020). Impact of Company Size, Political Connections, Audit Opinion and Fees on Audit Report Lag in Indonesia. International Journal of Economics and Management Studies, 7(6), 1.
     Google Scholar
  16. Syachrudin, D., & Nurlis. (2018). Influence of company size, audit opinion, profitability, solvency, and size of public accountant offices to delay audit onproperty sector manufacturing companies listed in Indonesia stock exchange. International Journal of Scientific and Technology Research, 7(10), 106–111.
     Google Scholar
  17. Utami, W. B., Pardanawati, S. L., & Septianingsih, I. (2018). Pengaruh Opini Audit, Ukuran Kap, Ukuran Perusahaan, Dan Profitabilitas Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. STIE AAS, 1(1), 136–148.
     Google Scholar
  18. Wulandari, S., & Wiratmadja, I. I. (2017). Analisis Perbedaan Persepsi University Brand Value Antar Grup Fakultas Mahasiswa Universitas Telkom (Studi Kasus: Mahasiswa Program Sarjana). Jurnal Rekayasa Sistem & Industri (JRSI), 2(2), 40–45.
     Google Scholar
  19. Yanthi, K. D. P., Merawati, L. K., & Munidewi, I. A. B. (2020). Pengaruh Audit Tenure, Ukuran Kap, Pergantian Auditor, dan Opini Audit terhadap Audit Delay. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 2(1), 148–158.
     Google Scholar