The Effect of Debt to Asset Ratio, Firm Size, Audit Committee, and Audit Tenure on Audit Delay (on Property and Real Estate Sector Companies Listed on The Indonesia Stock Exchange for the 2016-2023 Period)
DOI:
https://doi.org/10.47747/ijfr.v5i4.2544Keywords:
Debt to Asset Ratio, Firm Size, Audit Committee, Audit Tenure, Audit Delay.Abstract
Company, Debt to Asset Ratio (DAR), Audit Committee, and Audit Tenure. The research method used is quantitative with a descriptive and verification approach. Secondary data used were obtained from the annual financial reports for 2016-2023 in the property and real estate sector, accessed through the official pages of IDX and related companies. This study uses a purposive sampling technique, which resulted in 15 companies that met the criteria as research samples from a total population of 93 companies. The study's results indicate that audit tenure has a partially significant effect on audit delays. In contrast, DAR, company size, and audit committee do not have a partially significant effect on audit delays. However, simultaneously, the audit committee, audit tenure, company size, and debt-to-asset ratio affect audit delays.
References
Arens, A. A., et al. (2017). Auditing dan Jasa Assurance Pendekatan Terintegrasi. Jilid 1. Edisi Lima Belas. Jakarta: Erlangga.
Dewi, R. & Saharsini, A. (2023).” Faktor yang mempengaruhi Audit Delay Pada perusahaan Property dan Real Astate 2019-2021. Jurnal Riset Manajemen dan Akuntansi (JURIMA): Vol. 3 No.2 ISSN 2827-8569
Effendi, E., & Ulhaq, R. D. (2021). Pengaruh Audit Tenure, Reputasi Auditor, Ukuran Perusahaan, dan Komite Audit. Indramayu: Penerbit Adab.
Hasanah, F.U. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit dan Opini Auditor terhadap Audit Delay. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi, 1(2), 2797-7161
Hery. (2017). Auditing & Asurans Pemeriksaan Akuntansi Berbasis Standar Audit Internasional. Jakarta: Gramedia Widiasarana Indonesia.
Irman, M. (2017). “Pengaruh Ukuran Perusahaan, Roa, Dar Dab Reputasi Auditor Terhadap Audit Delay”. Journal Of Economic, Business And Accounting (Costing) Volume 1 No. 1, Desember 2017 E-Issn : 2597-5234
Junaidi, N. (2016). Kualitas Audit Perspektif Opini Going Concern. Yogyakarta: CV Andi Offset.
Jogiyanto. (2019), Teori Portofolio dan Analisis Inestasi. Yogyakarta: Edisi Kesepuluh
Karyadi, M. (2017). Analisis Pengaruh Likuiditas, Profitabilitas Dan Solvabilitas Terhadap Audit Delay. Jurnai Ilmiah Rinjani, 5(2)
Kasir. (2021). Pengaruh Ukuran Perusahaan Dan Intensitas Model Terhadap ROA Pada Sektor Pertambangan Batu Bara di BEI Tahun 2012-2019. Jurnal Indonesia Membangun Bahasa Indonesia, Vol. 20 no. 1.
Kasmir. (2021). Analisis Laporan Keuangan. Edisi Pertama. Cetakan Kedua belas. Jakarta: PT Raja Grafindo Persada.
Lestari SF, Y Sudaryo, Suryaningprang A, Aziz DA, Ali MM, Herlinawati E (2023), The Influence of DER, ROA, Profit Growth, PER, and PBV on Stock Prices In East Java Regional Development Bank for The Quarterly Periode 2013-2022 Universitas Indonesia Membangun, JURNAL SCIENTIA, Volume 12 No 4, ISSN 2302-0059.
Machmuddah, Z. (2020). Metode Penyusunan Skripsi Bidang Ilmu Akuntansi. Yogyakarta: Deepublish.
Mutianisa, T., Febriyanti, D., Sajekti, T. (2024). Pengaruh Auditor Switching, Audit Fee, Audit Committee, dan Firm Size Terhadap Audit Delay (Sektor Property dan Real Estate BEI 2015-2023). E-cofin vol. 6, no. 2, 368.
Putri, Y. A., & Ratnaningsih, R. (2020). Pengaruh Reputasi Kap, Pergantian Auditor, Opini Auditor, Ukuran Perusahaan, Dan Spesialisasi Auditor Terhadap Audit Delay Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019. Sekolah Tinggi Ilmu Ekonomi Indonesia, 5, 21.
Pradnyaniti, L. P. Y., & S. I. M. S. (2019). Pengaruh Audit Tenure dan Auditor Switching Pada Audit Delay Dengan Financial Distress Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 26, 2098.
Rahmawati, A. T., & Arief, A. (2022). Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay Dengan Opini Audit Sebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 2(2), 1079-1090.
Sari, M., & Berliani, K. (2024).Pengaruh Current Ratio, Debt To Equity Ratio, Return On Equity Asset Dan Sales Growth Terhadap Deviden Payout Ratio ( Pada Perusahaan Manufaktur Sub Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia ( BEI ) Periode Tahun 2016-2022 ). Jurnal Maneksi, Vol. 13, no. 2, 274–282.
Sudaryo, Y., Sofiaty, N. A., Kumaratih, I., Kusumawardani, A., dan Hadiana, A. (2022). Dampak Profitabilitas, Rasio Likuiditas Dan Rasio Leverage Terhadap Financial Distress Pada Perusahaan Jasa Sub Sektor Property Dan Real Estate Di Indonesia. Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen, vol. 4, no. 12022, 25-32.
Syahri Nur Ramdani Sihaloho., & Leny Suzan (2018). Pengaruh Ukuran Perusahaan, Reputasi kap dan Komite Audit Terhadap Audit Delay (Studi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2014-206). e-Proceeding of Management: Vol 5 No 1 ISSN: 2355-9357.
Zusraeni, N. (2022). Pengaruh Struktur Kepemilikan Saham, Audit Tenure, Reputasi Auditor dan Audit Fee Terhadap Audit Delay. Jurnal Ekonomi Trisakti, 2(2), 999-1010
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Lutfi Setiawati, Diah Febriyanti, Devyanthi Syarif
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright for this article is retained by the author(s), with first publication rights granted to the journal.
It is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/)
