PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, DAN PERGANTIAN AUDITOR TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

Abstract

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, audit tenure, dan pergantian auditor terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Pendekatan penelitian yang digunakan adalah kuantitatif dengan jenis penelitian asosiatif. Teknik purposive sampling menghasilkan 14 perusahaan sebagai sampel dengan total 56 observasi. Variabel yang diuji meliputi financial distress, audit tenure, dan pergantian auditor sebagai variabel independen, serta ketepatan waktu pelaporan sebagai variabel dependen. Pengolahan data menggunakan Eviews 12, dan model terbaik yang digunakan adalah Random Effect Model (REM) berdasarkan uji Chow, Hausman, dan Lagrange Multiplier. Hasil penelitian menunjukkan bahwa audit tenure berpengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan, sedangkan financial distress dan pergantian auditor tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh signifikan meskipun nilai Adjusted R² sebesar 17,12% menunjukkan bahwa model hanya menjelaskan sebagian kecil variasi ketepatan waktu pelaporan. Temuan ini memberikan kontribusi bagi pengembangan literatur terkait faktor-faktor yang memengaruhi ketepatan waktu pelaporan serta memberikan implikasi bagi perusahaan, auditor, dan regulator dalam meningkatkan kepatuhan terhadap batas waktu pelaporan keuangan.

Kata Kunci: financial distress; audit tenure; pergantian auditor; ketepatan waktu; laporan keuangan

Abstract

This study aims to analyze the influence of financial distress, audit tenure, and auditor switching on the timeliness of financial reporting in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Using a quantitative associative approach, the research employs purposive sampling and obtains 14 companies as the final sample, resulting in 56 observations. The variables examined include financial distress, audit tenure, and auditor switching as independent variables, with the timeliness of financial reporting as the dependent variable. Data were processed using Eviews 12, and the Random Effect Model (REM) was selected as the most appropriate model based on Chow, Hausman, and Lagrange Multiplier tests. The results indicate that audit tenure has a positive and significant effect on financial reporting timeliness, whereas financial distress and auditor switching do not significantly affect timeliness. Simultaneously, all independent variables significantly influence the timeliness of reporting, although the Adjusted R² value shows that only 17.12% of the variation can be explained by the model. These findings contribute to the literature by emphasizing the role of auditor experience in improving reporting efficiency and provide implications for companies, auditors, and regulators regarding factors that affect compliance with reporting deadlines.

Keywords: financial distress; audit tenure; auditor switching; timeliness; financial reporting