THE EFFECT OF COMPANY SIZE, PROFITABILITY AND SOLVENCY ON AUDIT DELAY (EMPIRICAL STUDY OF CONSUMER GOODS INDUSTRY SECTOR COMPANIES LISTED ON THE STOCK EXCHANGE INDONESIA)
Article Sidebar
Read Counter : 9
Download : 12
Main Article Content
Abstract
The purpose of this study is to examine how firm size, profitability, and solvency affect audit delay. The dependent variable is audit delay, while the independent variables are company size (X1), profitability (X2), and solvency (X3). Purposive sampling was used to choose the research sample, which consisted of companies in the consumer products sector that were listed on the Indonesia Stock Exchange. The findings demonstrated that a firm's size significantly influences the risk of an audit delay, with a larger company having a higher chance of a delay. This result is in line with earlier studies that show a connection between audit delay and company size. It has also been demonstrated that profitability significantly affects audit delay. High profitability businesses typically have shorter audit delays, suggesting that a company's capacity to turn a profit might have an impact on how quickly financial information is provided. This study strengthens earlier research demonstrating a connection between audit delay and profitability.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
IJAEB by Graduate Program of Universitas Tarumanagara is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.. Permissions beyond the scope of this license may be available at https://journal.untar.ac.id/index.php/ijaeb
References
Agoes, Sukrisno. 2004, Auditing (Pemeriksaan Akuntan) oleh Kantor Akuntan Publik: Edisi
Alfiani, D., & Nurmala, P. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan
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). https://doi.org/10.21831/nominal.v6i2.16653
Clarisa, S., & Pangerapan, S. (2019). Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Dan Ukuran Kap Terhadap Audit Delay Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3).
Connelly, B. L., Certo, S. T., Ireland, R. D., dan Reutzel, C. R. 2011. Signaling Theory: A Review and Assessment. Journal of Management 37(1):39-67.
Eisenhardt, K. M. (1989). Agency Theory:An Assessment and Review. Academy of Management Review. Journal. Vol.14,No.1, 57-74.
Eksandy, A. (2017). Pengaruh Ukuran Perushaan, Solvabilitas, Profitabilitas Dan Komite Audit Terhadap Audit Delay (Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2015) Arry. 1(2), 1–14.
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro: Semarang.
Harjanto, K. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Dan Ukuran Kantor Akuntan Publik Terhadap Audit Delay (Studi Empiris terhadap Perusahaan Sektor Manufaktur yang Terdaftar di BEI Periode 2013-2015). Ultima Accounting, 9(8), 33–49.
Hutauruk, S. D. T., Nainggolan, R. E., & Deliana. (2022). Pengaruh Profitabilitas, Solvabilitas Terhadap Audit Delay. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 3, 1–11. https://doi.org/10.55916/frima.v0i3.274
Ifita Meidina, Nilda Tartilla(2022), Analisis Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan Dan Ukuran Kap Terhadap Audit Delay, Vol. 10 No. 1 (2022): JIAKES Edisi April 2022.
Ikatan Akuntansi Indonesia. PSAK No.1 "Tentang Laporan Keuangan– edisi revisi." Penerbit Dewan Standar Akuntansi Keuangan: PT. Raja Grafindo (2015).
Ketiga, Jakarta: Fakultas Ekonomi Universitas Indonesia (FEUI).
Publik (KAP) terhadap Audit Delay pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2017-2020 (Doctoral dissertation, Universitas Negeri Padang).
Putri, A. P., Simanjuntak, A. G., & Manalu, A. (2022). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Komite Audit, Profitabilitas, dan Solvabilitas Terhadap Audit Delay pada Perusahaan Manufaktur pada Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(7), 976-987.
Putri, H. E. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan dan Ukuran Kantor Akuntan
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. https://doi.org/10.33395/owner.v4i2.239
Saskya, C., & Sonny, P. (2019). Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Dan Ukuran Kap Terhadap Audit Delay Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3), 3069–3078.
SPAP. 2001. SA SEKSI 508 (PSA No. 29) Laporan Auditor atas Laporan Keuangan Auditan,
Standar Profesional Akuntan Publik, No. 29, h. 1–23.
Subekti, Imam. dan N.W. Widiyanti. (2004). Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay di Indonesia. Simposium Nasional Akuntansi VII, hal. 991-1002.
Ukuran Kantor Akuntan Publik terhadap Audit Delay. Jurnal ULTIMA Accounting, 9(2), 33–49. https://doi.org/10.31937/akuntansi.v9i2.728
Yanasari, L. F., Rahayu, M., & Utami, N. E. (2020). Pengaruh Profitabilitas, Solvabilitas dan Size terhadap Audit Delay pada Perusahaan yang terdaftar di Bursa Efek Indonesia. Ikra-Ith Ekonomika, 4(1), 84-93.