Pengaruh Audit Complexity, Financial Distress, Dan Jenis Industri Terhadap Audit Delay
Abstract
The purpose of this research is to analyze the effect of audit complexity, financial distress, and type of industry on audit delay in companies listed on the LQ45 Index listed on the IDX for the 2017-2019 period. This type of research is quantitative research. The population in this study were LQ45 companies listed on the Indonesia Stock Exchange in 2017-2019 respectively. The sampling technique used was purposive sampling technique. The sample consists of 32 companies from 45 LQ45 companies listed on the Indonesia Stock Exchange in 2017-2019. The data analysis method used is panel data regression analysis. Data analysis begins with descriptive statistical analysis, panel data regression model, model test, classical assumption test, and hypothesis testing. Based on the results of the study, it shows that audit complexity, financial distress, and the type of industry simultaneously have a significant effect on audit delay. The results of the study partially show that audit complexity has no effect on audit delay, while financial distress has a negative and significant effect on audit delay and the type of industry has a significant positive effect on audit delayReferences
Adhiwibowo. (2018). Pengaruh Manajemen Laba, Ukuran Perusahaan Dan Leverage Terhadap Return Saham Dengan Kebijakan Dividen Sebagai Variabel Moderasi . Jurnal Ilmiah Akuntansi Universitas Pamulang , 1-22. Ahmad,
Ayoib Che dan Shamharir Abidin. 2008. Audit Delay of Listed.
Companies: A Case in Malaysia. CCSE International Business
Research.Vol.1, No. 4 (October).
Al-Faruqi, R. A. (2020). Pengaruh Profitabilitas, Leverage, Komite Audit Dan Kompleksitas Audit Terhadap Audit Delay. Rekayasa Keuangan, Syariah, dan Audit, 7.
Budiartha, N. M. (2018). Pengaruh Audit Tenure dan Financial Distress pada Audit Delay dengan Spesialisasi Auditor Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi [e-ISSN 2302-8556], 22. Bursa Efek Indonesia. (n.d.). Retrieved from https://www.idx.co.id/
Della Priscila Atriyani, T. U. (2020). Pengaruh Tipe Industri, Umur Perusahaan, Dan Kapitalisasi Pasar Terhadap Pengungkapan Modal Intelektual. Jurnal Universitas Pamulang, 104- 105.
Eka Novianingsih dan Ratna Purnama Sari, M. S. (2018). Pengaruh Jenis Industri Terhadap Audit Delay. Audit delay, jenis industri, 1-13. Fahmi, I. (2011). Analisis Laporan Keuangan. Bandung: Alfabeta
Fahmi, Irham. (2014). Analisa Kinerja Keuangan. Bandung: Alfabeta
Fahmi, Irham. 2016. Manajemen Sumber Daya Manusia Teori dan Aplikasi. Bandung: Alfabeta
Ghozali, A. C. (2017). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro. Ina Amalia Nurahmayani. Pupung Purnamasari,
M. L. (2018). Pengaruh Penerapan IFRS, Jenis Industri dan Probabilitas Kebangkrutan terhadap Audit Delay (Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Accruals (Accounting Research Journal of Sutaatmadja) Vol. 1 No. 1, 1-20. INDONESIA, P. R. (1984, Juni 29).
Undang Undang No. 5 Tahun 1984. Retrieved from Pelayanan Jakarta: http://pelayanan.jakarta.go.id/downlo ad/regulasi/undang-undang nomor-5-tahun-1984-tentang perindustrian.pdf
Muhammad Fahmi, S. S. (2019). Pengaruh Pergantian Manajemen, Financial Distress, Opini Audit, Ukuran Kantor Akuntan Publik Dan Audit Delay Terhadap Auditor Switching Pada Perusahaan. Jurnal Bina Akuntansi, 27.
Natonis, S. A., & Tjahjadi, B. (2019). Determinant of Audit Report Lag Among Mining Companies In Indonesia. Jurnal Organisasi Dan Manajemen, 15(1), 68-81
Paramita, R. S. (2015). Free Cash Flow, Leverage, Besaran Dan Siklus Hidup. Jurnal Riset Ekonomi dan Manajemen Volume 15, No. 1, Januari – Juni, 169-181.
Prawoto, B. d. (2017). Analisis Regresi Dalam Penelitian Ekonomi & Bisnis : SPSS & Eviews. Depok.
Rasmini, I. M. (2015). Pengaruh Jenis Industri, Spesialisasi Industri Auditor, Dan Opini Auditor Pada Audit Delay. Rifa, S. F. (2018). Pengaruh Profitabilitas, Solvabilitas, Reputasi Auditor, Audit Complexity, Kepemilikan Manajerial, Komite Audit Dan Ukuran Perusahaan, Terhadap Audit Delay. Kumpulan Executive Summary, 13.
Ruhiyat, O. &. (2019). Kualitas Laba: Investment Opportunity Set Dan Komite Audit. Jurnal Ilmiah Akuntansi Universitas Pamulang - Vol. 7, No. 2, Juli 2019, 175-176. Ruhiyat, D. I. (2017). Locus Of Control, Tekanan Ketaatan dan Kompleksitas Tugas Terhadap Audit Judgment. Jurnal Aset (Akuntansi Riset), 23-34.
Sagiyanti, L. H. (2018). Pengaruh Ukuran Perusahaan, Jenis Industri, Komite Audit, dan Ukuran Kap terhadap Audit Delay. Jurnal JDM, Vol. I No.02, 29.
Sugiyono. (2010). Statistika Untuk Penelitian. Bandung: Alfabeta.
Trisnawati, A. d. (2010). Pengaruh Ukuran Perusahaan Terhadap Audit Delay. Prosiding Akuntansi ISSN: 2460-6561, 177.
Widiyati, D. (2021). Pengendalian Kecurangan pada pada Industri Perbankan di Indonesia.
Conference on Economic and Business Inovation. https://jurnal.widyagama.ac.id/ index.php/cebi/article/view/18
