PENGARUH UKURAN PERUSAHAAN, AUDITOR SWITCHING DAN AUDIT FEE TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI ISSI PERIODE 2016-2020
DOI:
https://doi.org/10.55606/jurimea.v3i2.260Abstract
Audit Delay is the time span for the completion of the annual financial statement audit. Completion of financial statement audits may experience delays caused by several factors such as company size, auditor switching, and audit fees. This study aims to analyze the effect of Company Size, Auditor Switching and Audit Fee on Audit Delay in property companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period. The data used is secondary data with the panel data regression analysis method with the help of the e-view 12 program to see a comprehensive picture of the independent variables on the dependent variable. The sample in this study consisted of 9 companies for 5 years. The results of this study indicate that firm size has a negative and insignificant effect on audit delay with a significance level of 0.372 > 0.05. Auditor switching has a positive and significant effect on audit delay with a significance level of 0.032 <0.05. Audit Fee has a significant effect on audit delay with a significance level of 0.045 < 0.05. While the company, auditor switching and audit fees together affect the audit delay variable with a significance value of 0.018 <0.05. The magnitude of the influence of company size, auditor switching and audit fees on audit delay as a whole is 24%
References
Jurnal:
Dini Selasi. “Sharia Capital Market As Halal LifeStyle” Jurnal Ilmiah Indonesia. Vol 5. No 9 (2020): 2548
Riswan. “Analisis Laporan Keuangan Sebagai Dasar Dalam Penilaian Kinerja Keuangan PT. Budi Satria Motor”. Jurnal Akuntansi & Keuangan. Vol 5. No 1 (2014), hlm 54
Afina Survita Prameswari dan Rahmawati Hanny Yustrianthe, Analisis Faktor–Faktor Yang Memengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) (Jurnal Akuntansi/Volume XIX, No. 01, Januari 2015), hlm 53.
Pebi Prabowo dan Marsono, “Faktor-Faktor Yang Mempengaruhi Audit Delay,” Diponegoro Journal Of Accounting, 2, no. 1 (2017).
Shofyan, Efrizal. Pengaruh Rotasi Audit, Tenura Audit, dan Spesialisasi Auditor terhadap Kualitas Audit. (Malang: Unisma Press, 2022), hlm 9.
Ni Luh Ketut Ayu Sathya Lestari. Pengaruh Fee Audit, Ukuran Perusahaan Klien, Ukuran Kap, dan Opini Auditor Pada Audit Delay. (E-Jurnal Akuntansi Universitas Udayana, Vol.24, No.1, 2018), hlm 430.
Lunenburg dalam Fuju Winda Sari "Analisis Faktor Yang Mempengaruhi Ketetapan Waktu Penyampaian Laporan Keuangan" (Stie Muhammadiyah Cilapap 2018) hlm.4
Melati Qurnia Saputri., “Analisis Pengaruh Total Aset, Solvabilitas, Opini Auditor, Likuiditas, Dan Ukuran Kap Terhadap Audit Delay” (Surakarta, skripsi Universitas Muhammadiyah Surakarta., 2016), Hlm.6.
Afina Survita Prameswari dan Rahmawati Hanny Yustrianthe, Analisis Faktor–Faktor Yang Memengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) (Jurnal Akuntansi/Volume XIX, No. 01, Januari 2015), hlm 53.
Pebi Prabowo dan Marsono, “Faktor-Faktor Yang Mempengaruhi Audit Delay.”
Efrizal Shofyan. Pengaruh Rotasi Audit, Tenura Audit, dan Spesialisasi Auditor terhadap Kualitas Audit. (Malang: Unisma Press, 2022), hlm 9
Rismawati Sudirman dan Indah Purnama Sari, “Pengaruh Fee Audit Dan Ukuran Kap Terhadap Audit Delay,” Hlm 8.
Pebi Prabowo dan Marsono, “Faktor-Faktor Yang Mempengaruhi Audit Delay.”
Safriliana, R dan Siti Muawanah. Faktor yang Memengaruhi Auditor Switching di Indonesia. (Jurnal Akuntansi Aktual, Vol.8, No.2, 2021), hlm 234.
Lestari dan Latrini, “Pengaruh Fee Audit, Ukuran Perusahaan Klien, Ukuran KAP, Dan Opini Auditor Pada Audit Delay.”
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
