Pengaruh Reputasi Auditor, Audit Complexity, Financial Expertise CEO, dan Bankruptcy Prediction terhadap Audit Delay
Studi Kasus pada Perusahaan Basic Materials yang Terdaftar di BEI Periode 2017-2020
DOI:
https://doi.org/10.29407/jae.v7i3.18722Keywords:
Audit, Reputasi, Kompleksitas, Keahlian, KebangkrutanAbstract
Ketepatan waktu dalam menyajikan laporan keuangan merupakan hal penting bagi perusahaan dalam peningkatan kualitasnya. Semakin lama waktu yang diperlukan dalam pengauditan dan penyajian laporan keuangan maka perusahaan dianggap tidak mampu mengelolanya dengan baik. Perusahaan harus melaporkan laporan keuangan yang telah diaudit 120 hari setelah tahun buku berakhir sesuai dengan peraturan yang telah ditetapkan. Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh reputasi auditor, audit complexity, financial expertise CEO, dan bankruptcy prediction terhadap audit delay secara parsial dan simultan. Penelitian ini menggunakan jenis data sekunder bersifat kuantitatif. Populasi penelitian berfokus pada sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Pengambilan sampel menggunakan teknik purposive sampling sehingga terdapat 127 sampel yang digunakan. Hasil penelitian menunjukkan bahwa reputasi auditor, financial expertise CEO, dan bankruptcy prediction berpengaruh terhadap audit delay. Sedangkan hasil yang berbeda pada audit complexity yang tidak berpengaruh terhadap audit delay.
References
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Anggraini, L. W. (2020). Evidence from Manufacture Companies Listed on Indonesia Stock Exchange: Does Gender and Financial Experts of Chief Executive Officer (CEO) and Audit Committee Related to Audit Delay? PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(3), 2108–2114. https://www.archives.palarch.nl/index.php/jae/article/download/986/2140
Arianti, B. F. (2021). Company Size, Financial Distress And Audit Complexity Against Audit Report Lag. Gorontalo Accounting Journal, 4(1), 41. https://doi.org/10.32662/gaj.v4i1.1253
Artana, I. K. P., Indraswarawati, S. A. P. A., & Putra, C. G. B. (2021). Pengaruh Ukuran Perusahaan, Kompleksitas Perusahaan, Reputasi Auditor, dan Financial Distress Terhadap Audit Delay. Hita Akuntansi Dan Keuangan Universitas Hindu Indonesia, Januari, 699–730.
Borgi, H., Ghardallou, W., & Alzeer, M. (2021). The effect of ceo characteristics on financial reporting timeliness in saudi arabia. Accounting, 7(6), 1265–1274. https://doi.org/10.5267/j.ac.2021.4.013
Ekonomi, P., & Amellia, D. (2022). Pengaruh Reputasi Auditor , Solvabilitas Dan Financial Distress Terhadap Audit Delay ( Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2020 ). 1(2).
Fadhlan, M. A., & Romaisyah, L. (2020). Pengaruh Audit Risk, Audit Complexity, Dan Audit Expertise Terhadap Audit Report Lag. Jurnal MEBIS (Manajemen Dan Bisnis), 5(1), 31–38. https://doi.org/10.33005/mebis.v5i1.102
Fatimah, S., & Abbas, D. S. (2022). Pengaruh Karakteristik Perusahaan Terhadap Lamanya Waktu Penyelesaian Audit (Audit Delay) Pada Sub Sektor Perusahaan Makanan Dan Minuman Yang …. Prosiding Seminar Nasional Ilmu …, 547–551. https://forum.upbatam.ac.id/index.php/prosiding/article/view/5392
Febriyanti, E., & Purnomo, L. I. (2021). Pengaruh Audit Complexity , Financial Distress , Dan Jenis Industri Terhadap Audit Delay. SAKUNTALA Prosiding Sarjana Akuntansi Tugas Akhir Secara Berkala, 1(1), 645–663.
Garcia, J., de Villiers, C., & Li, L. (2021). Is a client’s corporate social responsibility performance a source of audit complexity? International Journal of Auditing, 25(1), 75–102. https://doi.org/10.1111/ijau.12207
Herawaty, V., & Rusmawan, M. F. (2019). Pengaruh Audit Firm Status, Audit Complexity, Kepemilikan Keluarga, Dan Loss Terhadap Audit Report Lag Dengan Spesialisasi Industri Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 2(0), 2-39.1-2.39.6. https://www.trijurnal.lemlit.trisakti.ac.id/pakar/article/view/4315
Jember, P. N., & Java, E. (2018). Moderation Effect of Firm Size and Audit Complexity on the Influence of Internal Auditor on Audit Delay. Asia-Pacific Management Accounting Journal (APMAJ), 13(2), 201–215.
Joshi, S., Ramesh, R., & Tahsildar, S. (2019). A Bankruptcy Prediction Model Using Random Forest. Proceedings of the 2nd International Conference on Intelligent Computing and Control Systems, ICICCS 2018, Iciccs, 1–6. https://doi.org/10.1109/ICCONS.2018.8663128
Khoufi, N., & Khoufi, W. (2018). An empirical examination of the determinants of audit report delay in France. Managerial Auditing Journal, 33(8–9), 700–714. https://doi.org/10.1108/MAJ-02-2017-1518
Meinarsih, T., Yusuf, A., & Hamzah, M. Z. (2018). The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016). Indonesian Journal of Accounting and Governance, 2(2), 118–146. https://doi.org/10.36766/ijag.v2i2.29
Muti’ah dan Anwar. (2021). Jurnal Fair Value. Jurnal Ilmiah Akuntansi Dan Keuangan, 04(01), 27–39.
Nova, G. D. A., Azwardi, A., & Wahyudi, T. (2019). The Effects of Bankruptcy Probability, Auditor Switching and Company Size Toward Audit Delay. Journal of Economics and Business, 2(1), 147–162. https://doi.org/10.31014/aior.1992.02.01.75
Nugraheni, D. N., & Putri, A. K. (2020). Pengaruh Reputasi Auditor dan Rasio Dana Pemerintah terhadap Audit Delay dengan Ukuran Perguruan Tinggi Sebagai Variabel Moderasi. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 8(2), 171–180. https://doi.org/10.30871/jaemb.v8i2.2172
Nugroho, B. A., Suripto, S., & Effriyanti, E. (2021). Audit Committee, Effectiveness, Bankruptcy Prediction, and Solvency Level Affect Audit Delay. International Journal of Science and Society, 3(2), 176–190. https://doi.org/10.54783/ijsoc.v3i2.328
Osadchy, E. A., Akhmetshin, E. M., Amirova, E. F., Bochkareva, T. N., Gazizyanova, Y. Y., & Yumashev, A. V. (2018). Financial statements of a company as an information base for decision-making in a transforming economy. European Research Studies Journal, 21(2), 339–350. https://doi.org/10.35808/ersj/1006
Palupi, A., Suratno, & Amilin. (2017). Pengaruh Konvergensi Ifrs , Prediksi Kebangkrutan , Komite Audit , Komisaris. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, 3(1), 20–34.
Pertiwi, M. P. (2019). Pengaruh Ukuran Perusahaan, Reputasi Auditor, Dan Audit Delay Terhadap Audit Fee. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 3(2), 315–327.
Puryati, D. (2020). Faktor yang mempengaruhi audit delay. 7(2), 200–212.
Putra, R., Sutrisno, & Mardiati, E. (2017). Determinant of audit delay: evidance from public companies in Indonesia. International Journal of Business and Management Invention, 6(6), 12–21. https://www.researchgate.net/publication/324674342_Determinant_of_Audit_Delay_Evidance_from_Public_Companies_in_Indonesia
Rosini, I., Pamulang, U., Hakim, D. R., & Pamulang, U. (2021). Pengungkapan Internet Financial Reporting Berdasarkan Reputasi Auditor. December 2020.
Salehi, M., Lari Dasht Bayaz, M., & Naemi, M. (2018). The effect of CEO tenure and specialization on timely audit reports of Iranian listed companies. Management Decision, 56(2), 311–328. https://doi.org/10.1108/MD-10-2017-1018
Sari, D. P., & Mulyani, E. (2019). Faktor – Faktor Yang Mempengaruhi Audit Delay. Jurnal Eksplorasi Akuntansi, 1(2), 646–665. https://doi.org/10.24036/jea.v1i2.100
Sekar Prabandari. (2021). Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Opini Audit Tahun Sebelumnya Dan Prediksi Kebangkrutan Terhadap Audit Delay. Jurnal Riset Akuntansi Dan Bisnis, 8(September), 22–47.
Suparsada, D. Y., & Putri, A. D. (2017). Pengaruh Profitabilitas, Reputasi Auditor, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Audit Delay Pada Perusahaan Manufaktur. E-Jurnal Akuntansi, 18(1), 60–87.
Tikollah, M. R., & Samsinar, S. (2019). The Effect of Company Size, Operating Profit/Loss, and Reputation of KAP Auditor on Audit Delay. Jurnal Ilmiah Ilmu Administrasi Publik, 9(1), 87. https://doi.org/10.26858/jiap.v9i1.9329
Trilaksana, A. R., & Fadjarenie, A. (2021). The Effect of Profitability, Audit Opinion, Company Size and Auditor Switch on Audit Delay with Audit Tenure As Moderating Variables in Listed Manufacturing Companies on the Indonesia Stock Exchange. Journal of Economic, Business and Accounting, 2(5), 369–381.
Yagui, N. T., & ... (2021). Analysis of the influence of audit delay on return on equity and cost of debt of Brazilian publicly traded companies. Revista Contemporânea …, 113–130. https://periodicos.ufsc.br/index.php/contabilidade/article/download/72985/45405/288203
Zadea, S. P., & Majidah, M. (2021). Audit Delay : Pergantian Auditor, Spesialisasi Industri Auditor dan Keahlihan Keuangan (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019). Telkom University, 8(6), 8161–8167.
Afriliana, N., & Ariani, N. E. (2020). Pengaruh Gender Chief Executive Officer (Ceo), Financial Expertise Ceo, Gender Komite Audit, Financial Expertise Komite Audit Dan Ukuran Komite Audit Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2015-2017. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(1), 24–35. https://doi.org/10.24815/jimeka.v5i1.15426
Al-Faruqi, R. A. (2020). Pengaruh Profitabilitas, Leverage, Komite Audit Dan Kompleksitas Audit Terhadap Audit Delay. Jurnal REKSA: Rekayasa Keuangan, Syariah Dan Audit, 7(1), 25. https://doi.org/10.12928/j.reksa.v7i1.2264
Anggraini, L. W. (2020). Evidence from Manufacture Companies Listed on Indonesia Stock Exchange: Does Gender and Financial Experts of Chief Executive Officer (CEO) and Audit Committee Related to Audit Delay? PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(3), 2108–2114. https://www.archives.palarch.nl/index.php/jae/article/download/986/2140
Arianti, B. F. (2021). Company Size, Financial Distress And Audit Complexity Against Audit Report Lag. Gorontalo Accounting Journal, 4(1), 41. https://doi.org/10.32662/gaj.v4i1.1253
Artana, I. K. P., Indraswarawati, S. A. P. A., & Putra, C. G. B. (2021). Pengaruh Ukuran Perusahaan, Kompleksitas Perusahaan, Reputasi Auditor, dan Financial Distress Terhadap Audit Delay. Hita Akuntansi Dan Keuangan Universitas Hindu Indonesia, Januari, 699–730.
Borgi, H., Ghardallou, W., & Alzeer, M. (2021). The effect of ceo characteristics on financial reporting timeliness in saudi arabia. Accounting, 7(6), 1265–1274. https://doi.org/10.5267/j.ac.2021.4.013
Ekonomi, P., & Amellia, D. (2022). Pengaruh Reputasi Auditor , Solvabilitas Dan Financial Distress Terhadap Audit Delay ( Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2020 ). 1(2).
Fadhlan, M. A., & Romaisyah, L. (2020). Pengaruh Audit Risk, Audit Complexity, Dan Audit Expertise Terhadap Audit Report Lag. Jurnal MEBIS (Manajemen Dan Bisnis), 5(1), 31–38. https://doi.org/10.33005/mebis.v5i1.102
Fatimah, S., & Abbas, D. S. (2022). Pengaruh Karakteristik Perusahaan Terhadap Lamanya Waktu Penyelesaian Audit (Audit Delay) Pada Sub Sektor Perusahaan Makanan Dan Minuman Yang …. Prosiding Seminar Nasional Ilmu …, 547–551. https://forum.upbatam.ac.id/index.php/prosiding/article/view/5392
Febriyanti, E., & Purnomo, L. I. (2021). Pengaruh Audit Complexity , Financial Distress , Dan Jenis Industri Terhadap Audit Delay. SAKUNTALA Prosiding Sarjana Akuntansi Tugas Akhir Secara Berkala, 1(1), 645–663.
Garcia, J., de Villiers, C., & Li, L. (2021). Is a client’s corporate social responsibility performance a source of audit complexity? International Journal of Auditing, 25(1), 75–102. https://doi.org/10.1111/ijau.12207
Herawaty, V., & Rusmawan, M. F. (2019). Pengaruh Audit Firm Status, Audit Complexity, Kepemilikan Keluarga, Dan Loss Terhadap Audit Report Lag Dengan Spesialisasi Industri Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 2(0), 2-39.1-2.39.6. https://www.trijurnal.lemlit.trisakti.ac.id/pakar/article/view/4315
Jember, P. N., & Java, E. (2018). Moderation Effect of Firm Size and Audit Complexity on the Influence of Internal Auditor on Audit Delay. Asia-Pacific Management Accounting Journal (APMAJ), 13(2), 201–215.
Joshi, S., Ramesh, R., & Tahsildar, S. (2019). A Bankruptcy Prediction Model Using Random Forest. Proceedings of the 2nd International Conference on Intelligent Computing and Control Systems, ICICCS 2018, Iciccs, 1–6. https://doi.org/10.1109/ICCONS.2018.8663128
Khoufi, N., & Khoufi, W. (2018). An empirical examination of the determinants of audit report delay in France. Managerial Auditing Journal, 33(8–9), 700–714. https://doi.org/10.1108/MAJ-02-2017-1518
Meinarsih, T., Yusuf, A., & Hamzah, M. Z. (2018). The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016). Indonesian Journal of Accounting and Governance, 2(2), 118–146. https://doi.org/10.36766/ijag.v2i2.29
Muti’ah dan Anwar. (2021). Jurnal Fair Value. Jurnal Ilmiah Akuntansi Dan Keuangan, 04(01), 27–39.
Nova, G. D. A., Azwardi, A., & Wahyudi, T. (2019). The Effects of Bankruptcy Probability, Auditor Switching and Company Size Toward Audit Delay. Journal of Economics and Business, 2(1), 147–162. https://doi.org/10.31014/aior.1992.02.01.75
Nugraheni, D. N., & Putri, A. K. (2020). Pengaruh Reputasi Auditor dan Rasio Dana Pemerintah terhadap Audit Delay dengan Ukuran Perguruan Tinggi Sebagai Variabel Moderasi. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 8(2), 171–180. https://doi.org/10.30871/jaemb.v8i2.2172
Nugroho, B. A., Suripto, S., & Effriyanti, E. (2021). Audit Committee, Effectiveness, Bankruptcy Prediction, and Solvency Level Affect Audit Delay. International Journal of Science and Society, 3(2), 176–190. https://doi.org/10.54783/ijsoc.v3i2.328
Osadchy, E. A., Akhmetshin, E. M., Amirova, E. F., Bochkareva, T. N., Gazizyanova, Y. Y., & Yumashev, A. V. (2018). Financial statements of a company as an information base for decision-making in a transforming economy. European Research Studies Journal, 21(2), 339–350. https://doi.org/10.35808/ersj/1006
Palupi, A., Suratno, & Amilin. (2017). Pengaruh Konvergensi Ifrs , Prediksi Kebangkrutan , Komite Audit , Komisaris. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, 3(1), 20–34.
Pertiwi, M. P. (2019). Pengaruh Ukuran Perusahaan, Reputasi Auditor, Dan Audit Delay Terhadap Audit Fee. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 3(2), 315–327.
Puryati, D. (2020). Faktor yang mempengaruhi audit delay. 7(2), 200–212.
Putra, R., Sutrisno, & Mardiati, E. (2017). Determinant of audit delay: evidance from public companies in Indonesia. International Journal of Business and Management Invention, 6(6), 12–21. https://www.researchgate.net/publication/324674342_Determinant_of_Audit_Delay_Evidance_from_Public_Companies_in_Indonesia
Rosini, I., Pamulang, U., Hakim, D. R., & Pamulang, U. (2021). Pengungkapan Internet Financial Reporting Berdasarkan Reputasi Auditor. December 2020.
Salehi, M., Lari Dasht Bayaz, M., & Naemi, M. (2018). The effect of CEO tenure and specialization on timely audit reports of Iranian listed companies. Management Decision, 56(2), 311–328. https://doi.org/10.1108/MD-10-2017-1018
Sari, D. P., & Mulyani, E. (2019). Faktor – Faktor Yang Mempengaruhi Audit Delay. Jurnal Eksplorasi Akuntansi, 1(2), 646–665. https://doi.org/10.24036/jea.v1i2.100
Sekar Prabandari. (2021). Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Opini Audit Tahun Sebelumnya Dan Prediksi Kebangkrutan Terhadap Audit Delay. Jurnal Riset Akuntansi Dan Bisnis, 8(September), 22–47.
Suparsada, D. Y., & Putri, A. D. (2017). Pengaruh Profitabilitas, Reputasi Auditor, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Audit Delay Pada Perusahaan Manufaktur. E-Jurnal Akuntansi, 18(1), 60–87.
Tikollah, M. R., & Samsinar, S. (2019). The Effect of Company Size, Operating Profit/Loss, and Reputation of KAP Auditor on Audit Delay. Jurnal Ilmiah Ilmu Administrasi Publik, 9(1), 87. https://doi.org/10.26858/jiap.v9i1.9329
Trilaksana, A. R., & Fadjarenie, A. (2021). The Effect of Profitability, Audit Opinion, Company Size and Auditor Switch on Audit Delay with Audit Tenure As Moderating Variables in Listed Manufacturing Companies on the Indonesia Stock Exchange. Journal of Economic, Business and Accounting, 2(5), 369–381.
Yagui, N. T., & ... (2021). Analysis of the influence of audit delay on return on equity and cost of debt of Brazilian publicly traded companies. Revista Contemporânea …, 113–130. https://periodicos.ufsc.br/index.php/contabilidade/article/download/72985/45405/288203
Zadea, S. P., & Majidah, M. (2021). Audit Delay : Pergantian Auditor, Spesialisasi Industri Auditor dan Keahlihan Keuangan (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019). Telkom University, 8(6), 8161–8167.
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Published
2022-11-09
How to Cite
Silitonga, E. R., & Siagian, V. (2022). Pengaruh Reputasi Auditor, Audit Complexity, Financial Expertise CEO, dan Bankruptcy Prediction terhadap Audit Delay: Studi Kasus pada Perusahaan Basic Materials yang Terdaftar di BEI Periode 2017-2020. JAE (JURNAL AKUNTANSI DAN EKONOMI), 7(3), 123–133. https://doi.org/10.29407/jae.v7i3.18722
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Volume 7 No 3 Tahun 2022
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