Pengaruh Audit Tenure, Ukuran KAP, Pergantian Auditor, Dan Opini Audit Terhadap Audit Delay
DOI:
https://doi.org/10.61132/jeap.v1i2.123Keywords:
Audit Delay, Audit Tenure, KAP Size, Auditor Change, Audit OpinionAbstract
This research aims to analyze the influence of audit tenure, KAP size, auditor changes, and audit opinion on audit delay. Audit delay is the time span for completing a financial report audit by an independent auditor, which can affect the timeliness of submitting financial reports. Audit tenure, KAP size, change of auditors, and audit opinion are considered as factors that can influence the length of audit delay. This research uses data from audit reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. Data analysis was carried out using multiple linear regression. The research results show that audit tenure and change of auditors have a positive effect on audit delay, while KAP size and audit opinion have a negative effect. These findings provide implications for regulators and the audit profession to establish appropriate policies regarding audit tenure, changing auditors, and selecting appropriate KAPs to minimize audit delays and increase the timeliness of financial reporting.
Downloads
References
Aljaaidi, K. S., Bagais, O. A., & Hussain, M. M. (2023). Dampak pergantian auditor terhadap kualitas audit dan keterlambatan audit: Bukti dari Arab Saudi. Journal of International Accounting, Auditing and Taxation, 40, 100454. https://doi.org/10.1016/j.intaccaudtax.2022.100454
Al-Thuneibat, A. A., Al-Issa, R. T., & Baker, R. A. (2011). Apakah masa perikatan audit dan ukuran perusahaan berkontribusi pada kualitas audit? Managerial Auditing Journal, 26(4), 317-334. https://doi.org/10.1108/02686901111124603
Atieh, S., & Hussain, M. (2022). Opini audit dan keterlambatan audit: Peran spesialisasi industri auditor. Accounting Research Journal, 35(1), 67-82. https://doi.org/10.1108/ARJ-06-2020-0121
Chen, H., Li, S., & Huang, Z. (2023). Tata kelola perusahaan, kualitas audit, dan keterlambatan audit: Bukti dari Taiwan. Asia-Pacific Journal of Accounting & Economics, 30(2), 147-165. https://doi.org/10.1080/16081625.2021.2008745
Habib, A., & Muhammadi, M. (2023). Kualitas audit Big Four dan biaya modal ekuitas: Bukti dari Malaysia. International Journal of Auditing, 27(1), 102-117. https://doi.org/10.1111/ijau.12226
Habib, A., Bhuiyan, M. B. U., & Islam, A. (2019). Determinasi dan konsekuensi keterlambatan laporan audit: Bukti dari Australia. Accounting Research Journal, 32(2), 186-203. https://doi.org/10.1108/ARJ-11-2017-0176
Indriani, A., & Aida, N. R. (2022). Pengaruh ukuran auditor dan spesialisasi industri terhadap kualitas audit: Bukti dari Indonesia. Journal of Accounting and Auditing, 20(2), 123-136. https://doi.org/10.1108/JAA-02-2021-0025
Jensen, M. C., & Meckling, W. H. (1976). Teori perusahaan: Perilaku manajerial, biaya agensi, dan struktur kepemilikan. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
Kartika, A. (2011). Keterlambatan laporan audit dan ketepatan waktu pelaporan keuangan perusahaan di Indonesia. Asian Journal of Business and Accounting, 4(1), 39-58.
Lee, J., Suh, Y., & Moon, S. (2022). Masa perikatan audit dan kualitas audit: Bukti dari perusahaan terdaftar di Korea. Journal of Applied Business Research, 38(2), 81-94. https://doi.org/10.19030/jabr.v38i2.10345
Purnomo, M., et al. (2022). UMKM dan manajemen SDM mereka: Jalan menuju daya saing. International Journal of Business and Management, 37(3), 210-227. https://doi.org/10.5539/ijbm.v37n3p210
Spence, M. (1973). Sinyal pasar kerja. The Quarterly Journal of Economics, 87(3), 355-374. https://doi.org/10.2307/1882010
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Tumen, S., & Zekeriya, B. (2019). Teori dua faktor Herzberg tentang motivasi: Tinjauan bukti empiris. Journal of Management and Marketing Research, 15(1), 1-15. https://doi.org/10.1007/s11301-018-00147-1
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jurnal Ekonomi, Akuntansi, dan Perpajakan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
