The Effect of Return on Asset, Debt to Equity Ratio, Audit Firm Reputation, and Audit Opinion on Audit Delay in Mining Companies Listed on the Indonesia Stock Exchange
DOI:
https://doi.org/10.61098/jems.v2i2.196Keywords:
audit delay, return on asset, debt to equity ratio, audit firm reputation, audit opinionAbstract
Audit delay refers to the length of time required to complete an audit, measured from the closing date of the fiscal year to the publication date of the audit report. This study aims to analyze the impact of profitability, leverage, audit firm reputation, and audit opinion on audit delay. Profitability in this study is measured by return on assets (ROA), while leverage is measured by the debt-to-equity ratio (DER). The sampling method used is purposive sampling, resulting in a sample of 13 mining sector companies listed on the Indonesia Stock Exchange from 2014 to 2018. Data analysis includes normality tests, classical assumption tests, and hypothesis testing using multiple regression methods. The results indicate that leverage, audit firm reputation, and audit opinion partially affect audit delay, while profitability does not. Simultaneously, profitability, leverage, audit firm reputation, and audit opinion significantly affect audit delay.
Downloads
References
Alkhatib, K., & Marji, Q. (2012). Audit Reports Timeliness: Empirical Evidence from Jordan. Procedia - Social and Behavioral Sciences, 62, 1342–1349. https://doi.org/10.1016/j.sbspro.2012.09.29
Apriani, S., Toto, B., Ekonomi, F., Teknologi, I., Ekonomi, F., & Teknologi, I. (2017). Garuda515524. 2 (September), 261–270.
Apriyana, N. (2017). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Ukuran Kap terhadap Audit Delay pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia. Jurnal Nominal, 6(2), 108–124.
Arens, A. A. . R. J. E. M. S. B. (2014). Auditing dan Jasa Assurance, Edisi Keduabelas. Terjemahan: Herman Wibowo. (Keduabelas). Erlangga.
Firmansyah, B., ramadanti, P., Zakaria Nuralfian, R., & Widiandini Purnomo, M. (2024). ANALISIS PENGARUH HARGA SAHAM DAN EARNING PER SHARE (EPS) TERHADAP LABA BERSIH. 18(1).
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS. 25. Badan Penerbit Universitas Diponegoro.
Ikatan Akuntan Indonesia (IAI). (2015). Standar Akuntansi Keuangan.
Lestari, C. S., Rasyidi, A., & Susanti, W. (2017). Pengaruh Reputasi KAP , Opini Audit dan Komite Audit terhadap Audit Delay pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2013-2015. Jurnal Ekonomi Akuntansi, 3(3), 389–403.
Lusiana, L., & Rahma, A. A. (2017). PENGARUH FIRM SIZE, PROFITABILITY, AUDIT COMMITTEE SIZE, DAN AUDITOR OPINION TERHADAP AUDIT DELAY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015.
Operational, C. (2014). regression analysis Tina Vuko and Marko ular. 81–91.
Rachmanda, Marta., Inge Lengga Sari Munthe, dan S. R. (2016). Pengaruh Ukuran Perusahaan, Return On Asset, Debt To Equity Ratio, dan Reputasi KAP Terhadap Audit Delay (Study Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014). Universitas Maritim Raja Ali Haji.
Sambo, W. (2016). Pengaruh Profitabilitas, Solvabilitas dan Opini Audit terhadap Audit Delay pada Perusahaan Jasa Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi Akuntansi Vol.3, No. 3, 3.
Sari, I. P., R. Adri Setiawan. SE, M. S. A. C., & Drs. Elfi Ilham, M.Ak., A. C. (2014). Pengaruh ukuran perusahaan, solvabilitas dan reputasi kap terhadap audit delay pada perusahaan property & real estate di Bursa Efek Indonesia periode 2009-2012. 1(Faculty of Economics Riau University).
Suryanto, T. (2016). Audit delay and its implication for fraudulent financial reporting: A study of companies listed in the Indonesian Stock Exchange. European Research Studies Journal, 19(1), 18–31. https://doi.org/10.35808/ersj/503
Weygandt, J. J. T. D. P. D. K. D. E. K. (2013). Financial Accounting IFRS Edition 2. John Wiley & Sons, Inc.
Yubaedah, I., Saputri, N., & Wulandari, A. A. (2024). PENGARUH MAKRO EKONOMI TERHADAP RETURN ON ASSET (ROA) PADA PERBANKAN DI INDONEISA. 18(2).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Alim Rahman Hakim, Winanti, Ira Renlasrinara, Putri Kumala Dewi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
