Determinan Audit delay pada Perusahaan Energi Indonesia: Profitabilitas, Skala Perusahaan, dan Reputasi KAP

Hamizan Naufal Bagaskara; Rialdi Azhar

doi:10.61132/jeap.v3i3.2467

Authors

Hamizan Naufal Bagaskara Universitas Lampung
Rialdi Azhar Universitas Brawijaya

DOI:

https://doi.org/10.61132/jeap.v3i3.2467

Keywords:

Audit Delay, Auditor Reputation, Company Scale, Energy Sector, Profitability

Abstract

Energy-sector issuers operate in a business environment marked by volatile commodity prices, complex assets, and strict reporting deadlines. This research investigates whether profitability, company scale, and the reputation of the appointed public accounting firm explain differences in audit completion time among energy companies listed on the Indonesia Stock Exchange for 2022–2024. The study applies a quantitative explanatory design using audited financial statements and annual reports. Purposive selection generated 216 firm-year observations arranged as an unbalanced panel. Hypotheses were tested through a fixed-effects regression after model-selection procedures, while heteroskedasticity was addressed with robust standard errors. The estimation indicates that profitability is associated with a longer audit period, suggesting that unusual or substantial earnings may increase assessed audit risk and require additional verification. Company scale is not statistically related to audit delay because the reporting resources of large firms appear to be offset by transaction and consolidation complexity. In contrast, engagement of a Big Four-affiliated auditor is associated with a shorter audit period. The evidence highlights the importance of transaction documentation, pre-audit readiness, and auditor capacity in improving the timeliness of audited reporting.

Downloads

Download data is not yet available.

References

Adi, A. C. (2024). Sekjen ESDM: Konflik global punya dua sisi bagi sektor energi. Kementerian Energi dan Sumber Daya Mineral. https://www.esdm.go.id/id/media-center/arsip-berita/sekjen-esdm-konflik-global-punya-dua-sisi-bagi-sektor-energi

Agustin, A., & Soedarsa, H. G. (2023). Pengaruh profitabilitas dan ukuran perusahaan terhadap audit delay pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Jurnal Maneksi, 12(2), 327-331. https://doi.org/10.31959/jm.v12i2.1527

Al Faris, M. A., & Bahri, S. (2023). Determinan ukuran entitas, profitabilitas, dan solvabilitas terhadap audit delay. Owner: Riset dan Jurnal Akuntansi, 7(1), 302-311. https://doi.org/10.33395/owner.v7i1.1253

Ala, G. A., Dethan, M. A., & Tiwu, M. I. H. (2022). Pengaruh pergantian auditor, kesulitan keuangan, dan reputasi KAP terhadap fenomena audit delay. Perspektif Akuntansi, 5(3), 297-313. https://doi.org/10.24246/persi.v5i3.p297-313

Alfrida, S., Yunarti, E., & Mareta, F. (2025). The effect of public accounting firm size, profitability, and solvency on audit delay in Indonesia's infrastructure sector. Goodwood Akuntansi dan Auditing Reviu, 4(1), 149-159. https://doi.org/10.35912/gaar.v4i1.5532

Bursa Efek Indonesia. (2025). Pengumuman penyampaian laporan keuangan auditan yang berakhir per 31 Desember. https://www.idx.co.id/id/berita/pengumuman

Endri, E., Dewi, S. S., & Pramono, S. E. (2024). The determinants of audit report lag: Evidence from Indonesia. Investment Management and Financial Innovations, 21(1), 1-12. https://doi.org/10.21511/imfi.21(1).2024.01

Energy Institute. (2025). Statistical review of world energy 2025. https://www.energyinst.org/statistical-review

Herubawa, D. A., Azhar, I. A. S., Parluhutan, T. A., Yuniawati, R. A., & Anwar, C. (2025). Pengaruh ukuran perusahaan dan reputasi KAP terhadap audit delay pada perusahaan properti & real estate. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi, 5(3), 697-706. https://doi.org/10.47709/jebma.v5i3.7235

IPOTNEWS. (2023). Waduh! 143 emiten kena peringatan bursa. Indo Premier Sekuritas. https://www.indopremier.com/ipotnews/newsDetail.php?jdl=Waduh!_143_Emiten_Kena_Peringatan_Bursa&news_id=418079

Kriestince, D. S. P., Hartono, A., & Ulfa, I. F. (2022). Pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay. Jurnal Ekonomi Syariah Darussalam, 3(1), 34-48. https://doi.org/10.30739/jesdar.v3i1.1144

Kristanti, C., & Mulya, H. (2021). The effect of leverage, profitability and the audit committee on audit delay with company size as a moderated variables. Dinasti International Journal of Economics, Finance & Accounting, 2(3), 283-294. https://doi.org/10.38035/dijefa.v2i3.900

Louw, F., Afifah, N., & Mustaruddin. (2025). Sustainability strategy through audit timeliness: A study of profitability, leverage, size, and board structure in the real estate industry. FIRM Journal of Management Studies, 10(2), 1-16. https://doi.org/10.33021/firm.v10i2.6373

Maneejuk, P., Kaewtathip, N., & Yamaka, W. (2024). The influence of the Ukraine-Russia conflict on renewable and fossil energy price cycles. Energy Economics, 129, 107218. https://doi.org/10.1016/j.eneco.2023.107218

Marcelino, J., & Mulyani. (2021). Ukuran perusahaan memoderasi pengaruh profitabilitas dan solvabilitas terhadap audit delay. Jurnal Akuntansi, 10(2), 98-113. https://doi.org/10.46806/ja.v10i2.802

Ma'sumah, L., & Rusyida, W. Y. (2022). Reputasi KAP dalam memoderasi pengaruh ukuran perusahaan, profitabilitas, solvabilitas dan likuiditas terhadap audit report lag. AKTSAR: Jurnal Akuntansi Syariah, 5(2), 196-213. https://doi.org/10.21043/aktsar.v5i2.16765

Maulana, M. T., & Purwantoro, P. (2024). Pengaruh ukuran perusahaan, profitabilitas, solvabilitas, dan opini audit terhadap audit delay. Jurnal Akuntansi dan Keuangan Kontemporer, 7(1), 30-43. https://doi.org/10.30596/jakk.v7i1.17838

Meidina, I., & Tartilla, N. (2022). Analisis pengaruh profitabilitas, solvabilitas, ukuran perusahaan dan ukuran KAP terhadap audit delay. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 181-190. https://doi.org/10.37641/jiakes.v10i1.1270

Mulyani, E. L., Kurniawati, A., & Mufreni, A. (2023). Analisis perbandingan kinerja keuangan perusahaan sebelum dan setelah invasi Rusia ke Ukraina tahun 2022 pada perusahaan sektor energi sub sektor minyak dan gas bumi yang tercatat di Bursa Efek Indonesia. Jurnal Akuntansi, 18(1), 37-48. https://doi.org/10.37058/jak.v18i1.6684

Nurrahmani, R. M., Handayani, M., & Nusa, G. H. (2022). Pengaruh ukuran perusahaan, umur perusahaan, profitabilitas, solvabilitas, laba rugi dan ukuran KAP terhadap audit delay. Jurnal Akuntansi, 17(1), 13-23. https://doi.org/10.37058/jak.v17i1.6735

Otoritas Jasa Keuangan. (2022). Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 14/POJK.04/2022 tentang penyampaian laporan keuangan berkala emiten atau perusahaan publik. https://www.ojk.go.id/id/regulasi/Pages/Penyampaian-Laporan-Keuangan-Berkala-Emiten-atau-Perusahaan-Publik.aspx

Saputra, A. D., & Fadjarenie, A. (2022). The effect of profitability, solvency and internal audit on audit delay: Empirical study on mining companies on the Indonesia Stock Exchange in 2017-2019. Asian Journal of Social Science Studies, 7(2), 36-42. https://doi.org/10.20849/ajsss.v7i2.1008

Sari, N. K. M. A., & Sujana, E. (2021). Pengaruh reputasi KAP, opini audit, profitabilitas, dan kompleksitas operasi perusahaan terhadap audit delay. JIMAT: Jurnal Ilmiah Mahasiswa Akuntansi, 12(2), 557-568. https://doi.org/10.23887/jimat.v12i2.31249

Sihaloho, P. S. N., & Asmara, R. Y. (2024). Pengaruh opini audit, komite audit, dan reputasi KAP terhadap audit delay. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi, 4(3), 1327-1337. https://doi.org/10.47709/jebma.v4i3.4619

Yaacob, N. M., & Mohamed, N. (2021). Determinants of audit delay: An analysis of post Malaysian Financial Reporting Standards (MFRS) adoption. Management and Accounting Review, 20(3), 1-26. https://doi.org/10.24191/MAR.V20i03-01