Determinants That Influence Audit Delay
Keywords:
Audit Delay, Financial ReportAbstract
Purpose - This study was conducted to identify the factors that affect audit delays and things that cause delays in audited financial statements. This study uses variables such as firm size, audit opinion, auditor size, profitability, leverage, board of commissioners’ size, independent commissioner size, CEO tenure, and CEO expertise.
Research Method - Data from the annual financial statements of firms listed on the Indonesia Stock Exchange were utilized as the sample in this study. A total of 1,960 data samples were obtained, covering the years 2016 to 2020. Purposive sampling was used in this study's data gathering process, and quantitative data were collected.
Findings - The results of this study found that the variables of firm size, audit firm size, profitability, leverage, board size, CEO tenure, and CEO expertise did not affect audit delays, while audit opinion variables had a significant negative effect and the independent board of commissioners variables had a significant positive effect against audit delayss.
Implication - Companies can use the study's findings as a guide for assessing the quality of financial statement presentation and publish financial reports on time, can assist auditors in conducting audit reports to determine the determinants that affect audit delays, and can be taken into consideration for investors in investing in companies experiencing financial problems audit delay.
Downloads
Download data is not yet available.
References
Abadi, M. G. (2016). Faktor-faktor yang mempengaruhi audit delay. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Afriliana, N., & Ariani, N. E. (2020). pengaruh gender chief executive officer (CEO), financial expertise CEO, gender komite audit, financial expertise komite audit dan ukuran komite audit terhadap audit delay pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2017. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(1), 24–35. https://doi.org/10.24815/jimeka.v5i1.15426
Agus Harjoto, M., Laksmana, I., & Lee, R. (2013). The impact of demographic characteristics of CEOs and directors on audit fees and audit delay Maretno, 30(8/9), 963–997.
Ahmed, M. I., & Che-Ahmad, A. (2016). Effects of corporate governance characteristics on audit report lags. International Journal of Economics and Financial Issues, 6(7Special Issue), 159–164.
Al-Ebel, A., Baatwah, S., & Al-Musali, M. (2020). Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level. Cogent Business and Management, 7(1), 1–30. https://doi.org/10.1080/23311975.2020.1823587
Alfiani, & Nurmala. (2020). Pengaruh ukuran perusahaan, profitabilitas, solvabilitas dan reputasi kantor akuntan publik terhadap audit delay. Journal of Technopreneurship on Economics and Business Review, 1(2), 79–99.
Alfraih, M. M. (2016). Corporate governance mechanisms and audit delay in a joint audit regulation. Journal of Financial Regulation and Compliance, 24(3), 292–316. https://doi.org/10.1108/JFRC-09-2015-0054
Amani, fauziyah althaf. (2016). Pengaruh ukuran perusahaan, profitabilitas, opini audit, dan umur perusahaan terhadap audit delay (studi empiris pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2014). Nominal, Barometer Riset Akuntansi Dan Manajemen, 5(1). https://doi.org/10.21831/nominal.v5i1.11482
Anam, M. K. (2017). Determinan yang mempengaruhi audit delay: studi pada perusahaan terdaftar di bursa efek indonesia. Akuntabilitas, 10(1), 93–108. https://doi.org/10.15408/akt.v10i1.3649
Andreas, H. H., & Chang, M. L. (2020). Audit delays and firm characteristics on the second phase of IFRS adoption in Indonesian. Review of Integrative Business and Economics Research, 9(3), 140–155. https://search.proquest.com/docview/2386936831?accountid=17242
Angruningrum, S., & Wirakusuma, M. G. (2013). Pengaruh profitabilitas, leverage, kompleksitas operasi, reputasi kap dan komite audit pada audit delay. Jurnal LiabiE-Jurnal Akuntansi Universitas Udayana, 5(2), 251–270. https://doi.org/10.54964/liabilitas.v4i1.49
Annisa, D. (2018). Pengaruh ukuran perusahaan, jenis opini auditor, ukuran KAP dan audit tenure terhadap audit delay. Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 108. https://doi.org/10.32493/jabi.v1i1.y2018.p108-121
Aprilliant, A. S., Setiyanti, S. W., Susanto, E., & Marhamah, M. (2020). Ukuran perusahaan memoderasi pengaruh profitabilitas, solvabilitas dan opini auditor terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia. Jurnal Stie Semarang, 12(1), 01–18. https://doi.org/10.33747/stiesmg.v12i1.393
Azami, Z., & Salehi, T. (2017). The relationship between audit report delay and investment opportunities. Eurasian Business Review, 7(3), 437–449. https://doi.org/10.1007/s40821-016-0070-4
Baatwah, S. R., & Ahmad, Z. S. N. (2015). CEO characteristics and audit report timeliness: do ceo tenure and financial expertise matter? Emerald Insight, 30(8/9). http://www.emeraldinsight.com/doi/pdfplus/10.1108/F-11-2014-0094
Borgi, H., Ghardallou, W., & Alzeer, M. (2021). The effect of CEO characteristics on financial reporting timeliness in saudi arabia. Accounting, 7(6), 1265–1274. https://doi.org/10.5267/j.ac.2021.4.013
Darmawan, I. P. Y., & Widhiyani, N. L. S. (2017). Pengaruh ukuran perusahaan, kompleksitas operasi perusahaan dan komite audit pada audit delay. E-Jurnal Akuntansi, 21(1), 254–282.
Dewanto, I. G. A., & Dwirandra, A. A. N. B. (2018). Opini auditor dan solvabilitas sebagai pemoderasi pengaruh profitabilitas terhadap audit delay. E-Jurnal Akuntansi, 24, 1799. https://doi.org/10.24843/eja.2018.v24.i03.p06
Diana, P., & Maggy. (2018). Internal and external determinants of audit delay: evidence from Indonesian manufacturing companies. Acc. Fin. Review, 3(1), 16–25. www.gatrenterprise.com/GATRJournals/index.html
Elvienne, R., & Apriwenni, P. (2020). Pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay dengan reputasi KAP sebagai pemoderasi. Jurnal Akuntansi, 8(2), 125–147. https://doi.org/10.46806/ja.v8i2.616
Fathi, M., & Gerayli, M. S. (2017). Firm-specific characteristics and audit report delay: Empirical evidence from Iranian firms. International Journal of Economic Perspectives, 11(3), 1078–1083.
Fatimah, S., Ethika, & Yunilma. (2015). Pengaruh ukuran dewan komisaris, dewan komisaris independen, ukuran perusahaan, profitabilitas, dan umur perusahaan terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan perbankan yang terdaftar di BEI. Jurnal JFEK, 7(1), 1–15.
Felicia, W., & Pesudo, D. A. A. (2019). Mengapa perusahaan terlambat menerbitkan laporan keuangan? Perspektif Akuntansi, 2(1), 71–88. https://doi.org/10.24246/persi.v2i1.p71-88
Firmansyah, R., & Amanah, L. (2020). Pengaruh profitabilitas, good corporate governance, leverage, dan firm size terhadap audit report lag. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 9(3), 1–20. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2843
Handayani, Y. D. (2016). Pengaruh dewan komisaris independen, auditor tenure, auditor spesialisasi industri terhadap auditor report lags (studi empiris pada perusahaan pertambangan yang terdaftar di BEI tahun 2010-2014). Jurnal Riset Akuntansi Terpadu, 9(2). https://doi.org/10.35448/jrat.v9i2.4312
Hassan, Y. M. (2016). Determinants of audit report lag: Evidence from Palestine. Journal of Accounting in Emerging Economies, 6(1), 13–32. https://doi.org/10.1108/jaee-05-2013-0024
Indopremier. (2020). Audit investigasi jadi alasan SUGI belum sampaikan kinerja keuangan 2018. Indopremier.Com. https://www.indopremier.com/ipotnews/newsDetail.php?jdl=Audit_Investigasi_Jadi_Alasan_SUGI_Belum_Sampaikan_Kinerja_Keuangan_2018&news_id=114423&group_news=IPOTNEWS&news_date=&taging_subtype=SUGI&name=&search=y_general&q=PT Sugih Energy Tbk (SUGI)&halaman=
Jaya, I. M. L. M. (2020). Metode penelitian kuantitatif dan kualitatif: teori, penerapan, dan riset nyata. Anak Hebat Indonesia: Yogyakarta.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure Michael. Human Relations, 72(10), 305–360. https://doi.org/10.1177/0018726718812602
Joened, J. A., & Damayanthi, I. G. A. E. (2016). Pengaruh karakteristik dewan komisaris, opini auditor, profitabilitas, dan reputasi auditor pada timeliness of financial reporting. E-Jurnal Akuntansi Universitas Udayana, 14(1), 423–450.
Junarso, S. A. (2020). Pengumuman bursa sanksi keterlambatan laporan keuangan 2019. 1–4.
Junarso, S. A., & Pratama, M. B. (2021). Pengumuman bursa sanski keterlambatan laporan keuangan 2020.
Kartika, A. (2009). Faktor-faktor yang mempengaruhi audit delay di indonesia (studi empiris pada perusahaan-perusahaan lq 45 yang terdaftar di bursa efek jakarta). Jurnal Bisnis Dan Ekonomi, 16(1), 1–17.
Kayleen, K., & Harindahyani, S. (2020). The impact of audit committee’s effectiveness, gender, and tenure on audit report lag: Indonesian Evidence. https://doi.org/10.4108/eai.13-2-2019.2286077
Keuangan, P. O. J. (2016). Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 29/POJK.04/2016 tentang laporan tahunan emiten atau perusahaan publik. 1–29. https://doi.org/https://www.ojk.go.id/id/kanal/pasar-modal/regulasi/peraturan-ojk/Documents/Pages/POJK-Laporan-Tahunan-Emiten-Perusahaan-Publik/POJK-Laporan-Tahunan.pdf
Kristiantini, M. D., & Sujana, I. K. (2017). Pengaruh opini audit, audit tenure, komisaris independen, dan kepemilikan manajerial pada ketepatwaktuan publikasi laporan keuangan. E-Jurnal Akuntansi, 2017(1), 729–757.
Kuncaratrah, H. J., Widyastuti, T., & Wiratno, A. (2019a). Faktor-faktor penentu audit delay di Indonesia. Jurnal Akuntansi Universitas Jember, 17(1), 49. https://doi.org/10.19184/jauj.v17i1.9707
Lai, T. T. T., Tran, M. D., Hoang, V. T., & Nguyen, T. H. L. (2020). Determinants influencing audit delay: The case of Vietnam. Accounting, 6(5), 851–858. https://doi.org/10.5267/j.ac.2020.5.009
Lapinayanti, N. M. M., & Budiartha, I. K. (2018). Pengaruh profitabilitas dan leverage pada audit delay dengan ukuran perusahan sebagai pemoderasi. E-Jurnal Akuntansi, 23(2), 1066–1092. https://doi.org/10.24843/EJA.2018.v23.i02.p10
Lilis Saidah Napisah dan Annafi Fiola Lestari. (2020). Pengaruh reputasi kantor akuntan publik, kompleksitas operasi, dan penerapan international financial reporting standards terhadap audit delay. Jurnal Riset Akuntansi Dan Perbankan Volume 14 Nomor 1, Februari 2020 Hal 254 - 262, 5(1), 55.
Siyoto, D. S., & Sodik, M. A. (2015). Dasar metodologi penelitian. Literasi Media Publishing: Yogyakarta.
Liwe, A. G., Manossoh, H., & Mawikere, L. M. (2018). Analisis faktor-faktor yang mempengaruhi audit delay (studi empiris pada perusahaan properti yang ada di BEI). Jurnal Riset Akuntansi Going Concern 13(2), 2018, 99-108, 13(A), 99–108.
Mahendra, A. A. N. P., Luh, N., & Widhiyani, S. (2017). Pengaruh GCG, opini auditor dan internal auditor terhadap audit delay pada perusahaan telekomunikasi di BEI. E-Jurnal Akuntansi, 21(2), 1601–1629. https://doi.org/10.24843/EJA.2017.v21.i02.p27
Mahendra, I. B. K. Y., & Putra, I. N. W. A. (2014). Pengaruh komisaris independen, kepemilikan institusional, profitabilitas, likuiditas, dan ukuran perusahaan terhadap ketepatwaktuan. E-Jurnal Akuntansi Universitas Udayana, 9(1), 180–199.
Mathuva, D. M., Tauringana, V., & Owino, F. J. O. (2019). Corporate governance and the timeliness of audited financial statements: The case of Kenyan listed firms. Journal of Accounting in Emerging Economies, 9(4), 473–501. https://doi.org/10.1108/JAEE-05-2018-0053
Miradhi, M., & Juliarsa, G. (2016). Ukuran perusahaan sebagai pemoderasi pengaruh profitabilitas dan opini auditor pada audit delay. E-Jurnal Akuntansi Universitas Udayana, 16(1), 388–415.
Ningsih, I. G. A. P. S., & Widhiyani, N. L. S. (2015). Pengaruh ukuran perusahaan, laba operasi, solvabilitas dan komite audit pada audit delay. E-Jurnal Akuntansi, 12(3), 481–495.
Ocak, M., & Özden, E. A. (2018). Signing auditor-specific characteristics and audit report lag: A research from Turkey. Journal of Applied Business Research, 34(2), 277–294. https://doi.org/10.19030/jabr.v34i2.10129
Oussii, A. A., & Taktak, N. B. (2018). Audit committee effectiveness and financial reporting timeliness: The case of Tunisian listed companies. African Journal of Economic and Management Studies, 9(1), 34–55. https://doi.org/10.1108/AJEMS-11-2016-0163
Prabowo, P. P. T., & Marsono. (2013). Faktor-faktor yang mempengaruhi audit delay dan timeliness. Media Riset Akuntansi, Auditing Dan Informasi, 5(3), 271. https://doi.org/10.25105/mraai.v5i3.1820
Prameswari, A. S., & Hanny, R. (2015). Analisis Faktor – faktor yang memengaruhi audit delay (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia). Jurnal Akuntansi, XIX(01), 50–67.
Prasetiyo, Y., Ahmar, N., & Syam, M. A. (2020). Determinan audit report lag dan peran auditor spesialisasi industri sebagai pemoderasi pada perusahaan Badan Usaha Milik Negara. Jurnal Riset Akuntansi Dan Perpajakan, 7(1), 119–135.
Pratama, M. B., & Susandy, I. (2021). Pengumuman potensi delisting perusahaan tercatat PT Sugih Energy Tbk. 52–53.
Pratiwi, desi setiana. (2018). Ukuran perusahaan memoderasi pengaruh profitabilitas, leverage, komite audit, dan komisaris independen terhadap audit delay. Jurnal Akuntansi Dan Keuangan Methodist, 53(9), 1689–1699.
Puryati, D. (2020). Faktor yang mempengaruhi audit delay. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2), 200–212. https://doi.org/10.30656/jak.v7i2.2207
Puspitasari, K. D., & Latrini, M. Y. (2014). Pengaruh ukuran perusahaan, anak perusahaan, leverage, ukuran KAP terhadap audit delay. Biochemical and Biophysical Research Communications, 29(2), 211–215. https://doi.org/10.1016/0006-291X(67)90589-X
Salehi, M., Lari Dasht Bayaz, M., & Naemi, M. (2018). The effect of CEO tenure and specialization on timely audit reports of Iranian listed companies. Management Decision, 56(2), 311–328. https://doi.org/10.1108/MD-10-2017-1018
Serly, S. (2021). Tata kelola perusahaan dan audit report lag pada perusahaan financial yang terdaftar di Bursa Efek Indonesia. Owner, 5(2), 631–643. https://doi.org/10.33395/owner.v5i2.498
Setiawan, G., & Nahumury, J. (2014). The effect of board of commissioners, audit committee, and stock ownership concentration on audit report lag of banking companies in Indonesia Stock Exchange. The Indonesian Accounting Review, 4(01), 15–28. https://doi.org/10.14414/tiar.v4i01.280
Shofiyah, L., & Suryani, A. W. (2020). Audit report lag and its determinants. KnE Social Sciences, 2020(29), 202–221. https://doi.org/10.18502/kss.v4i7.6853
Siregar, D. S. (2016). Pengaruh corporate governance dan kinerja perusahaan terhadap ketepatan waktu penyampaian laporan keuangan bagi perusahaan yang mempublik. Jurnal Ekonomi, 1–23.
Sitanggang, A. K. H., & Ariyanto, D. (2015). Determinan audit delay dan pengaruhnya pada harga saham. E-Jurnal Akuntansi Universitas Udayana, 11(2), 441–455.
Sucipto, H. (2020). Faktor–faktor yang berpengaruh terhadap audit delay. Management and Business Review, 4(1), 60–74. https://doi.org/10.21067/mbr.v4i1.4768
Sultana, N., Singh, H., & Van der Zahn, J. L. W. M. (2015). Audit Committee characteristics and audit report lag. International Journal of Auditing, 19(2), 72–87. https://doi.org/10.1111/ijau.12033
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
Susilawati, S., & Safary, A. (2020). Pengaruh ukuran perusahaan, net profit margin dan debt to equity ratio terhadap audit delay. Jurnal Akuntansi, 9(1), 24–36. https://doi.org/10.37932/ja.v9i1.93
Swami, N. P. D., & Latrini, M. Y. (2013). Pengaruh karakteristik corporate governance terhadap audit report lag. E-Jurnal Akuntansi, 4(3), 530–549.
Syachrudin, D., & Nurlis. (2018). Influence of company size, audit opinion, profitability, solvency, and size of public accountant offices to delay audit onproperty sector manufacturing companies listed in Indonesia stock exchange. International Journal of Scientific and Technology Research, 7(10), 106–111.
Thertina, P. M. R., & Thertina, E. M. R. (2020). Laporan keuangan tiga pilar disclaimer, sahamnya masih disuspensi bei artikel ini telah tayang di katadata.co.id dengan judul “laporan keuangan tiga pilar disclaimer, sahamnya masih disuspensi BEI†, https://katadata.co.id/marthathertina/finansial/5e9a495. Katadata. https://katadata.co.id/marthathertina/finansial/5e9a495be9e31/laporan-keuangan-tiga-pilar-disclaimer-sahamnya-masih-disuspensi-bei
Tikollah, M. R., & Samsinar, S. (2019). The effect of company size, operating profit/loss, and reputation of kap auditor on audit delay. Jurnal Ilmiah Ilmu Administrasi Publik, 9(1), 87. https://doi.org/10.26858/jiap.v9i1.9329
Turel, E. T. (2016). An empi̇ri̇cal analysi̇s of audi̇t delay i̇n turkey. Annales Universitatis Apulensis - Series Oeconomica, 18(2), 78–87.
Ulfah, I., & Triani, N. N. A. (2019). Karakteristik auditee dan auditor terhadap audit delay pada perusahaan di BEI periode 2013-2017. Jurnal Akuntansi AKUNESA, 8(2).
Uyioghosa, O., & Otivbo, A. F. (2019). CEO attributes and timeliness of financial reporting. International Accounting and Taxation Research Group, 3(3), 12–23. https://doi.org/10.1515/mt-1999-417-807
Verawati, N., & Wirakusuma, M. (2016). Pengaruh pergantian auditor, reputasi kap, opini audit, dan komite audit dalam audit delay. E-Jurnal Akuntansi, 17(2), 1083–1111.
Vuko, T., & Čular, M. (2014). Finding determinants of audit delay by pooled OLS regression analysis. Croatian Operational Research Review, 5(1), 81–91. https://doi.org/10.17535/crorr.2014.0030
Wan Hussin, W. N., Bamahros, H. M., & Shukeri, S. N. (2018). Lead engagement partner workload, partner-client tenure and audit reporting lag: Evidence from Malaysia. Managerial Auditing Journal, 33(3), 246–266. https://doi.org/10.1108/MAJ-07-2017-1601
Wardhani, A. P., & Raharja, S. (2013). Analisis pengaruh corporate governance terhadap audit report lag. Diponegoro Journal Of Accounting, 2(3), 2337–3806.
Wendy, I., Rizal, V., & Hantono. (2019). Faktor yang mempengaruhi audit delay pada industri dasar dan kimia. Jurnal Ekonomi, 24(1), 35–48. https://doi.org/10.24912/je.v24i1.462
Widaryanti. (2011). Analisis faktor-faktor yang mempengaruhi ketepatan waktu corporate internet reporting pada perusahaan yang terdaftar di BEI. Jurnal Ilmu Manajemen Dan Akuntansi Terapan, 2(2).
Wiryakriyana, A. A. G., & Widhiyani, N. L. S. (2017). Pengaruh ukuran perusahaan, leverage, auditor switching, dan sistem pengendalian internal pada audit delay. E-Jurnal Akuntansi, 19(1), 771–798.
Afriliana, N., & Ariani, N. E. (2020). pengaruh gender chief executive officer (CEO), financial expertise CEO, gender komite audit, financial expertise komite audit dan ukuran komite audit terhadap audit delay pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2017. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(1), 24–35. https://doi.org/10.24815/jimeka.v5i1.15426
Agus Harjoto, M., Laksmana, I., & Lee, R. (2013). The impact of demographic characteristics of CEOs and directors on audit fees and audit delay Maretno, 30(8/9), 963–997.
Ahmed, M. I., & Che-Ahmad, A. (2016). Effects of corporate governance characteristics on audit report lags. International Journal of Economics and Financial Issues, 6(7Special Issue), 159–164.
Al-Ebel, A., Baatwah, S., & Al-Musali, M. (2020). Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level. Cogent Business and Management, 7(1), 1–30. https://doi.org/10.1080/23311975.2020.1823587
Alfiani, & Nurmala. (2020). Pengaruh ukuran perusahaan, profitabilitas, solvabilitas dan reputasi kantor akuntan publik terhadap audit delay. Journal of Technopreneurship on Economics and Business Review, 1(2), 79–99.
Alfraih, M. M. (2016). Corporate governance mechanisms and audit delay in a joint audit regulation. Journal of Financial Regulation and Compliance, 24(3), 292–316. https://doi.org/10.1108/JFRC-09-2015-0054
Amani, fauziyah althaf. (2016). Pengaruh ukuran perusahaan, profitabilitas, opini audit, dan umur perusahaan terhadap audit delay (studi empiris pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2014). Nominal, Barometer Riset Akuntansi Dan Manajemen, 5(1). https://doi.org/10.21831/nominal.v5i1.11482
Anam, M. K. (2017). Determinan yang mempengaruhi audit delay: studi pada perusahaan terdaftar di bursa efek indonesia. Akuntabilitas, 10(1), 93–108. https://doi.org/10.15408/akt.v10i1.3649
Andreas, H. H., & Chang, M. L. (2020). Audit delays and firm characteristics on the second phase of IFRS adoption in Indonesian. Review of Integrative Business and Economics Research, 9(3), 140–155. https://search.proquest.com/docview/2386936831?accountid=17242
Angruningrum, S., & Wirakusuma, M. G. (2013). Pengaruh profitabilitas, leverage, kompleksitas operasi, reputasi kap dan komite audit pada audit delay. Jurnal LiabiE-Jurnal Akuntansi Universitas Udayana, 5(2), 251–270. https://doi.org/10.54964/liabilitas.v4i1.49
Annisa, D. (2018). Pengaruh ukuran perusahaan, jenis opini auditor, ukuran KAP dan audit tenure terhadap audit delay. Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 108. https://doi.org/10.32493/jabi.v1i1.y2018.p108-121
Aprilliant, A. S., Setiyanti, S. W., Susanto, E., & Marhamah, M. (2020). Ukuran perusahaan memoderasi pengaruh profitabilitas, solvabilitas dan opini auditor terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia. Jurnal Stie Semarang, 12(1), 01–18. https://doi.org/10.33747/stiesmg.v12i1.393
Azami, Z., & Salehi, T. (2017). The relationship between audit report delay and investment opportunities. Eurasian Business Review, 7(3), 437–449. https://doi.org/10.1007/s40821-016-0070-4
Baatwah, S. R., & Ahmad, Z. S. N. (2015). CEO characteristics and audit report timeliness: do ceo tenure and financial expertise matter? Emerald Insight, 30(8/9). http://www.emeraldinsight.com/doi/pdfplus/10.1108/F-11-2014-0094
Borgi, H., Ghardallou, W., & Alzeer, M. (2021). The effect of CEO characteristics on financial reporting timeliness in saudi arabia. Accounting, 7(6), 1265–1274. https://doi.org/10.5267/j.ac.2021.4.013
Darmawan, I. P. Y., & Widhiyani, N. L. S. (2017). Pengaruh ukuran perusahaan, kompleksitas operasi perusahaan dan komite audit pada audit delay. E-Jurnal Akuntansi, 21(1), 254–282.
Dewanto, I. G. A., & Dwirandra, A. A. N. B. (2018). Opini auditor dan solvabilitas sebagai pemoderasi pengaruh profitabilitas terhadap audit delay. E-Jurnal Akuntansi, 24, 1799. https://doi.org/10.24843/eja.2018.v24.i03.p06
Diana, P., & Maggy. (2018). Internal and external determinants of audit delay: evidence from Indonesian manufacturing companies. Acc. Fin. Review, 3(1), 16–25. www.gatrenterprise.com/GATRJournals/index.html
Elvienne, R., & Apriwenni, P. (2020). Pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay dengan reputasi KAP sebagai pemoderasi. Jurnal Akuntansi, 8(2), 125–147. https://doi.org/10.46806/ja.v8i2.616
Fathi, M., & Gerayli, M. S. (2017). Firm-specific characteristics and audit report delay: Empirical evidence from Iranian firms. International Journal of Economic Perspectives, 11(3), 1078–1083.
Fatimah, S., Ethika, & Yunilma. (2015). Pengaruh ukuran dewan komisaris, dewan komisaris independen, ukuran perusahaan, profitabilitas, dan umur perusahaan terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan perbankan yang terdaftar di BEI. Jurnal JFEK, 7(1), 1–15.
Felicia, W., & Pesudo, D. A. A. (2019). Mengapa perusahaan terlambat menerbitkan laporan keuangan? Perspektif Akuntansi, 2(1), 71–88. https://doi.org/10.24246/persi.v2i1.p71-88
Firmansyah, R., & Amanah, L. (2020). Pengaruh profitabilitas, good corporate governance, leverage, dan firm size terhadap audit report lag. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 9(3), 1–20. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2843
Handayani, Y. D. (2016). Pengaruh dewan komisaris independen, auditor tenure, auditor spesialisasi industri terhadap auditor report lags (studi empiris pada perusahaan pertambangan yang terdaftar di BEI tahun 2010-2014). Jurnal Riset Akuntansi Terpadu, 9(2). https://doi.org/10.35448/jrat.v9i2.4312
Hassan, Y. M. (2016). Determinants of audit report lag: Evidence from Palestine. Journal of Accounting in Emerging Economies, 6(1), 13–32. https://doi.org/10.1108/jaee-05-2013-0024
Indopremier. (2020). Audit investigasi jadi alasan SUGI belum sampaikan kinerja keuangan 2018. Indopremier.Com. https://www.indopremier.com/ipotnews/newsDetail.php?jdl=Audit_Investigasi_Jadi_Alasan_SUGI_Belum_Sampaikan_Kinerja_Keuangan_2018&news_id=114423&group_news=IPOTNEWS&news_date=&taging_subtype=SUGI&name=&search=y_general&q=PT Sugih Energy Tbk (SUGI)&halaman=
Jaya, I. M. L. M. (2020). Metode penelitian kuantitatif dan kualitatif: teori, penerapan, dan riset nyata. Anak Hebat Indonesia: Yogyakarta.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure Michael. Human Relations, 72(10), 305–360. https://doi.org/10.1177/0018726718812602
Joened, J. A., & Damayanthi, I. G. A. E. (2016). Pengaruh karakteristik dewan komisaris, opini auditor, profitabilitas, dan reputasi auditor pada timeliness of financial reporting. E-Jurnal Akuntansi Universitas Udayana, 14(1), 423–450.
Junarso, S. A. (2020). Pengumuman bursa sanksi keterlambatan laporan keuangan 2019. 1–4.
Junarso, S. A., & Pratama, M. B. (2021). Pengumuman bursa sanski keterlambatan laporan keuangan 2020.
Kartika, A. (2009). Faktor-faktor yang mempengaruhi audit delay di indonesia (studi empiris pada perusahaan-perusahaan lq 45 yang terdaftar di bursa efek jakarta). Jurnal Bisnis Dan Ekonomi, 16(1), 1–17.
Kayleen, K., & Harindahyani, S. (2020). The impact of audit committee’s effectiveness, gender, and tenure on audit report lag: Indonesian Evidence. https://doi.org/10.4108/eai.13-2-2019.2286077
Keuangan, P. O. J. (2016). Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 29/POJK.04/2016 tentang laporan tahunan emiten atau perusahaan publik. 1–29. https://doi.org/https://www.ojk.go.id/id/kanal/pasar-modal/regulasi/peraturan-ojk/Documents/Pages/POJK-Laporan-Tahunan-Emiten-Perusahaan-Publik/POJK-Laporan-Tahunan.pdf
Kristiantini, M. D., & Sujana, I. K. (2017). Pengaruh opini audit, audit tenure, komisaris independen, dan kepemilikan manajerial pada ketepatwaktuan publikasi laporan keuangan. E-Jurnal Akuntansi, 2017(1), 729–757.
Kuncaratrah, H. J., Widyastuti, T., & Wiratno, A. (2019a). Faktor-faktor penentu audit delay di Indonesia. Jurnal Akuntansi Universitas Jember, 17(1), 49. https://doi.org/10.19184/jauj.v17i1.9707
Lai, T. T. T., Tran, M. D., Hoang, V. T., & Nguyen, T. H. L. (2020). Determinants influencing audit delay: The case of Vietnam. Accounting, 6(5), 851–858. https://doi.org/10.5267/j.ac.2020.5.009
Lapinayanti, N. M. M., & Budiartha, I. K. (2018). Pengaruh profitabilitas dan leverage pada audit delay dengan ukuran perusahan sebagai pemoderasi. E-Jurnal Akuntansi, 23(2), 1066–1092. https://doi.org/10.24843/EJA.2018.v23.i02.p10
Lilis Saidah Napisah dan Annafi Fiola Lestari. (2020). Pengaruh reputasi kantor akuntan publik, kompleksitas operasi, dan penerapan international financial reporting standards terhadap audit delay. Jurnal Riset Akuntansi Dan Perbankan Volume 14 Nomor 1, Februari 2020 Hal 254 - 262, 5(1), 55.
Siyoto, D. S., & Sodik, M. A. (2015). Dasar metodologi penelitian. Literasi Media Publishing: Yogyakarta.
Liwe, A. G., Manossoh, H., & Mawikere, L. M. (2018). Analisis faktor-faktor yang mempengaruhi audit delay (studi empiris pada perusahaan properti yang ada di BEI). Jurnal Riset Akuntansi Going Concern 13(2), 2018, 99-108, 13(A), 99–108.
Mahendra, A. A. N. P., Luh, N., & Widhiyani, S. (2017). Pengaruh GCG, opini auditor dan internal auditor terhadap audit delay pada perusahaan telekomunikasi di BEI. E-Jurnal Akuntansi, 21(2), 1601–1629. https://doi.org/10.24843/EJA.2017.v21.i02.p27
Mahendra, I. B. K. Y., & Putra, I. N. W. A. (2014). Pengaruh komisaris independen, kepemilikan institusional, profitabilitas, likuiditas, dan ukuran perusahaan terhadap ketepatwaktuan. E-Jurnal Akuntansi Universitas Udayana, 9(1), 180–199.
Mathuva, D. M., Tauringana, V., & Owino, F. J. O. (2019). Corporate governance and the timeliness of audited financial statements: The case of Kenyan listed firms. Journal of Accounting in Emerging Economies, 9(4), 473–501. https://doi.org/10.1108/JAEE-05-2018-0053
Miradhi, M., & Juliarsa, G. (2016). Ukuran perusahaan sebagai pemoderasi pengaruh profitabilitas dan opini auditor pada audit delay. E-Jurnal Akuntansi Universitas Udayana, 16(1), 388–415.
Ningsih, I. G. A. P. S., & Widhiyani, N. L. S. (2015). Pengaruh ukuran perusahaan, laba operasi, solvabilitas dan komite audit pada audit delay. E-Jurnal Akuntansi, 12(3), 481–495.
Ocak, M., & Özden, E. A. (2018). Signing auditor-specific characteristics and audit report lag: A research from Turkey. Journal of Applied Business Research, 34(2), 277–294. https://doi.org/10.19030/jabr.v34i2.10129
Oussii, A. A., & Taktak, N. B. (2018). Audit committee effectiveness and financial reporting timeliness: The case of Tunisian listed companies. African Journal of Economic and Management Studies, 9(1), 34–55. https://doi.org/10.1108/AJEMS-11-2016-0163
Prabowo, P. P. T., & Marsono. (2013). Faktor-faktor yang mempengaruhi audit delay dan timeliness. Media Riset Akuntansi, Auditing Dan Informasi, 5(3), 271. https://doi.org/10.25105/mraai.v5i3.1820
Prameswari, A. S., & Hanny, R. (2015). Analisis Faktor – faktor yang memengaruhi audit delay (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia). Jurnal Akuntansi, XIX(01), 50–67.
Prasetiyo, Y., Ahmar, N., & Syam, M. A. (2020). Determinan audit report lag dan peran auditor spesialisasi industri sebagai pemoderasi pada perusahaan Badan Usaha Milik Negara. Jurnal Riset Akuntansi Dan Perpajakan, 7(1), 119–135.
Pratama, M. B., & Susandy, I. (2021). Pengumuman potensi delisting perusahaan tercatat PT Sugih Energy Tbk. 52–53.
Pratiwi, desi setiana. (2018). Ukuran perusahaan memoderasi pengaruh profitabilitas, leverage, komite audit, dan komisaris independen terhadap audit delay. Jurnal Akuntansi Dan Keuangan Methodist, 53(9), 1689–1699.
Puryati, D. (2020). Faktor yang mempengaruhi audit delay. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2), 200–212. https://doi.org/10.30656/jak.v7i2.2207
Puspitasari, K. D., & Latrini, M. Y. (2014). Pengaruh ukuran perusahaan, anak perusahaan, leverage, ukuran KAP terhadap audit delay. Biochemical and Biophysical Research Communications, 29(2), 211–215. https://doi.org/10.1016/0006-291X(67)90589-X
Salehi, M., Lari Dasht Bayaz, M., & Naemi, M. (2018). The effect of CEO tenure and specialization on timely audit reports of Iranian listed companies. Management Decision, 56(2), 311–328. https://doi.org/10.1108/MD-10-2017-1018
Serly, S. (2021). Tata kelola perusahaan dan audit report lag pada perusahaan financial yang terdaftar di Bursa Efek Indonesia. Owner, 5(2), 631–643. https://doi.org/10.33395/owner.v5i2.498
Setiawan, G., & Nahumury, J. (2014). The effect of board of commissioners, audit committee, and stock ownership concentration on audit report lag of banking companies in Indonesia Stock Exchange. The Indonesian Accounting Review, 4(01), 15–28. https://doi.org/10.14414/tiar.v4i01.280
Shofiyah, L., & Suryani, A. W. (2020). Audit report lag and its determinants. KnE Social Sciences, 2020(29), 202–221. https://doi.org/10.18502/kss.v4i7.6853
Siregar, D. S. (2016). Pengaruh corporate governance dan kinerja perusahaan terhadap ketepatan waktu penyampaian laporan keuangan bagi perusahaan yang mempublik. Jurnal Ekonomi, 1–23.
Sitanggang, A. K. H., & Ariyanto, D. (2015). Determinan audit delay dan pengaruhnya pada harga saham. E-Jurnal Akuntansi Universitas Udayana, 11(2), 441–455.
Sucipto, H. (2020). Faktor–faktor yang berpengaruh terhadap audit delay. Management and Business Review, 4(1), 60–74. https://doi.org/10.21067/mbr.v4i1.4768
Sultana, N., Singh, H., & Van der Zahn, J. L. W. M. (2015). Audit Committee characteristics and audit report lag. International Journal of Auditing, 19(2), 72–87. https://doi.org/10.1111/ijau.12033
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
Susilawati, S., & Safary, A. (2020). Pengaruh ukuran perusahaan, net profit margin dan debt to equity ratio terhadap audit delay. Jurnal Akuntansi, 9(1), 24–36. https://doi.org/10.37932/ja.v9i1.93
Swami, N. P. D., & Latrini, M. Y. (2013). Pengaruh karakteristik corporate governance terhadap audit report lag. E-Jurnal Akuntansi, 4(3), 530–549.
Syachrudin, D., & Nurlis. (2018). Influence of company size, audit opinion, profitability, solvency, and size of public accountant offices to delay audit onproperty sector manufacturing companies listed in Indonesia stock exchange. International Journal of Scientific and Technology Research, 7(10), 106–111.
Thertina, P. M. R., & Thertina, E. M. R. (2020). Laporan keuangan tiga pilar disclaimer, sahamnya masih disuspensi bei artikel ini telah tayang di katadata.co.id dengan judul “laporan keuangan tiga pilar disclaimer, sahamnya masih disuspensi BEI†, https://katadata.co.id/marthathertina/finansial/5e9a495. Katadata. https://katadata.co.id/marthathertina/finansial/5e9a495be9e31/laporan-keuangan-tiga-pilar-disclaimer-sahamnya-masih-disuspensi-bei
Tikollah, M. R., & Samsinar, S. (2019). The effect of company size, operating profit/loss, and reputation of kap auditor on audit delay. Jurnal Ilmiah Ilmu Administrasi Publik, 9(1), 87. https://doi.org/10.26858/jiap.v9i1.9329
Turel, E. T. (2016). An empi̇ri̇cal analysi̇s of audi̇t delay i̇n turkey. Annales Universitatis Apulensis - Series Oeconomica, 18(2), 78–87.
Ulfah, I., & Triani, N. N. A. (2019). Karakteristik auditee dan auditor terhadap audit delay pada perusahaan di BEI periode 2013-2017. Jurnal Akuntansi AKUNESA, 8(2).
Uyioghosa, O., & Otivbo, A. F. (2019). CEO attributes and timeliness of financial reporting. International Accounting and Taxation Research Group, 3(3), 12–23. https://doi.org/10.1515/mt-1999-417-807
Verawati, N., & Wirakusuma, M. (2016). Pengaruh pergantian auditor, reputasi kap, opini audit, dan komite audit dalam audit delay. E-Jurnal Akuntansi, 17(2), 1083–1111.
Vuko, T., & Čular, M. (2014). Finding determinants of audit delay by pooled OLS regression analysis. Croatian Operational Research Review, 5(1), 81–91. https://doi.org/10.17535/crorr.2014.0030
Wan Hussin, W. N., Bamahros, H. M., & Shukeri, S. N. (2018). Lead engagement partner workload, partner-client tenure and audit reporting lag: Evidence from Malaysia. Managerial Auditing Journal, 33(3), 246–266. https://doi.org/10.1108/MAJ-07-2017-1601
Wardhani, A. P., & Raharja, S. (2013). Analisis pengaruh corporate governance terhadap audit report lag. Diponegoro Journal Of Accounting, 2(3), 2337–3806.
Wendy, I., Rizal, V., & Hantono. (2019). Faktor yang mempengaruhi audit delay pada industri dasar dan kimia. Jurnal Ekonomi, 24(1), 35–48. https://doi.org/10.24912/je.v24i1.462
Widaryanti. (2011). Analisis faktor-faktor yang mempengaruhi ketepatan waktu corporate internet reporting pada perusahaan yang terdaftar di BEI. Jurnal Ilmu Manajemen Dan Akuntansi Terapan, 2(2).
Wiryakriyana, A. A. G., & Widhiyani, N. L. S. (2017). Pengaruh ukuran perusahaan, leverage, auditor switching, dan sistem pengendalian internal pada audit delay. E-Jurnal Akuntansi, 19(1), 771–798.
