Factors That Affect Audit Delay Through KAP Reputation as a Moderating Variable
Abstract
This study investigates whether the characteristics of a company—specifically its size, profitability, and solvency—contribute to delays in the audit process, and explores if the prestige of the audit firm can influence this relationship. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024, drawing on 150 financial reports collected over three years. Using a combination of regression analysis and moderation testing, the study finds that neither company size, profitability, nor solvency has a measurable effect on the timing of audit completion. Interestingly, the reputation of the auditing firm appears to buffer the impact of profitability on audit delays, but it does not alter the effects associated with company size or solvency. These findings suggest that other factors beyond basic financial metrics and firm stature may play a more decisive role in determining audit timelines.
Downloads
References
Agoes, S. (2015). Auditing: Petunjuk praktis pemeriksaan akuntan oleh akuntan publik (Edisi 4). Salemba Empat.
Alfiani, R., & Nurmala, P. (2020). Pengaruh solvabilitas terhadap audit delay pada perusahaan manufaktur. Jurnal Akuntansi Dan Keuangan, 8(1), 45–56.
Apriani, D. (2019). Profitabilitas sebagai indikator kinerja keuangan perusahaan. Jurnal Manajemen Dan Bisnis, 6(2), 101–112.
Apriwandi, A., Sari, D. P., & Putra, R. A. (2023). Pengaruh ukuran perusahaan terhadap audit delay pada perusahaan publik. Jurnal Akuntansi Kontemporer, 5(1), 33–44.
Brigham, E. F., & Houston, J. F. (2006). Fundamentals of financial management (10th ed.). Mason, OH: Thomson South-Western.
Cahyati, A. D. (2019). Pengaruh pengungkapan informasi akuntansi sebagai sinyal terhadap keputusan investor. Jurnal Akuntansi Dan Keuangan Daerah, 7(2), 85–96.
Devina, L. (2019). Pengaruh ukuran perusahaan dan profitabilitas terhadap audit delay. Jurnal Riset Akuntansi, 11(9), 89–100.
Gustini, R. (2020). Analisis solvabilitas sebagai indikator risiko kebangkrutan perusahaan. Jurnal Akuntansi Dan Keuangan, 12(1), 55–66.
Hellywelda, R., Putri, A. N., & Prakoso, D. A. (2023). Pengaruh solvabilitas terhadap audit delay dengan reputasi kantor akuntan publik sebagai variabel moderasi. Jurnal Akuntansi Dan Auditing, 20(2), 145–158.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kasmir. (2015). Analisis laporan keuangan. Rajawali Pers.
Lutfhiani, N., Prasetyo, B., & Rahmawati, S. (2023). Pengaruh profitabilitas terhadap audit delay pada perusahaan sektor keuangan. Urnal Akuntansi Multiparadigma, 14(1), 67–78.
Maryati, S., Hidayat, R., & Kurniawan, A. (2022). Faktor-faktor yang memengaruhi audit delay pada perusahaan manufaktur. Jurnal Akuntansi Dan Auditing Indonesia, 26(2), 155–166.
Mulyadi. (2014). Auditing (Edisi 6). Salemba Empat.
Novari, P. M. (2016). Ukuran perusahaan sebagai determinan kinerja dan pelaporan keuangan. Jurnal Akuntansi, 20(3), 345–356.
Nugroho, A., Santoso, B., & Widodo, T. (2023). Profitabilitas dan audit delay: Bukti empiris perusahaan terdaftar di BEI. Jurnal Riset Akuntansi Dan Keuangan, 11(1), 21–32.
Peng, W. (2020). Profitability and corporate performance: Evidence from financial ratios. International Journal of Accounting and Finance, 5(2), 78–56.
Putri, A. R., Lestari, D., & Wijanarko, R. (2022). Pengaruh profitabilitas dan solvabilitas terhadap audit delay. Jurnal Akuntansi Dan Bisnis, 9(2), 120–131.
Ratnasari, D. (2018). Pengaruh reputasi kantor akuntan publik terhadap kualitas audit. Jurnal Akuntansi Dan Auditing Indonesia, 22(1), 45–56.
Riyanto, B. (2013). Dasar-dasar pembelanjaan perusahaan (Edisi 4). BPFE-YOGYAKARTA.
Saputra, R., Pratama, A. D., & Lestari, M. P. (2023). Pengaruh ketepatan waktu penyampaian laporan keuangan terhadap relevansi informasi akuntansi. Jurnal Akuntansi Dan Keuangan, 15(2), 123–135.
Sartika, D., Hapsari, N., & Firmansyah, A. (2024). Profitabilitas dan audit delay: Studi empiris pada perusahaan manufaktur. Jurnal Akuntansi Terapan, 6(1), 14–26.
Setyawan, H., Susanto, A., & Wibowo, R. (2017). Profitabilitas dan ketepatan waktu pelaporan keuangan. Jurnal Akuntansi Dan Keuangan Indonesia, 14(2), 120–134.
Sugiyono, S. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Wibowo, A., Pranata, Y., & Siregar, M. (2022). Determinasi audit delay pada perusahaan sektor industri. Jurnal Akuntansi Dan Keuangan Daerah, 7(2), 98–109.
Wijaya, T. (2023). Ukuran perusahaan, solvabilitas, dan audit delay. Jurnal Riset Akuntansi Indonesia, 13(1), 55–66.
Wulandari, S., Hartono, D., & Puspitasari, R. (2021). Pengaruh ukuran perusahaan terhadap audit delay. Jurnal Akuntansi Modern, 4(3), 210–221.
Wulandari, S. (2022). Solvabilitas dan audit delay pada perusahaan manufaktur di BEI. Jurnal Akuntansi Dan Auditing, 9(2), 140–151.
Yuliana, S., Prasetyo, B., & Rahmawati, D. (2021). Pengaruh solvabilitas terhadap risiko keuangan perusahaan. Jurnal Riset Akuntansi, 13(1), 65–77.
Copyright (c) 2026 Rafif Nathania Shadiq, Achmad Badjuri
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
