The Effect of Auditor Opinion, Solvency, Company Size, and Audit Tenure on Audit Delay in Manufacturing Companies

Gesi Gessela; Riny Jefri

doi:10.69725/jebi.v1i1.34

Authors

Gesi Gessela Universitas terbuka
Riny Jefri Universitas Negeri Makassar

DOI:

https://doi.org/10.69725/jebi.v1i1.34

Keywords:

Audit opinion, solvency, company size, audit tenure, audit delay

Abstract

This research aims to test and analyze the influence of audit opinion, solvency, company size, and audit tenure on audit delay. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research uses quantitative methods with multiple linear regression analysis tools. The sampling method used purposive sampling with a total sample of 86 companies during 2017-2021. The results of this research show that partially audit opinion and company size have a positive effect on audit delay, while solvency and audit tenure have no effect on audit delay.

Downloads

Download data is not yet available.

Author Biographies

Gesi Gessela, Universitas terbuka

Gesi Gessela
Universitas terbuka
Riny Jefri, Universitas Negeri Makassar

Riny Jefri
Universitas Negeri Makassar

References

Al- Thuneibat , AA, Al Issa , RTI, & Ata Baker, RA 2011. Do Audit Tenure and Firm Size Contribute to Audit Quality. Managerial Auditing Journal. 26(4): 317-334. DOI: https://doi.org/10.1108/02686901111124648

Amalia , HS, Anggraeni , MF, Boedi , S., Kadir , A., & Hariyanto , D. 2021. Audit Delay of Food Companies And Drinks in Indonesia. Journal Management And Accounting , 2(22): 22-28.

Aryaningsih, N. N. D, & Budiartha, I. K. 2014. Influence Total Asset, Solvency Level, And Opinion Auditing on Auditing Delay. E-Journal Accountancy, 7(3):747-760.

Averio, T. 2020. The analysis of influencing factors on the going concern audit opinion–a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research , 6(2): 152-164. DOI: https://doi.org/10.1108/AJAR-09-2020-0078

Cashmere . 2017. Analysis Report Finance Edition One , Mold Tenth . Jakarta: Rajawali Press.

Catur, FM, & Ilham, FM, 2022. The Influence of Company Size, Audit Tenure, and Audit Opinion on Audit Delay in Property Sector Companies And Real Estate In Exchange Effect Indonesia Year 2018-2020. Journal Financial Accountancy And Finance , 3(1): 1-10

Chandra, B. 2020. Analysis Influence Characteristics Committee Auditing To Lateness Auditing On Company Which Registered in Exchange Effect Indonesia. Journal of Applied Managerial Accounting, 4(2): 186-207 DOI: https://doi.org/10.30871/jama.v4i2.2006

Che - Ahmad, Ayoib And Shamharir Abidin . 2008. Audit Delay of Listed Companies: a Case of Malaysia. International Business Research. 4(11): 32-39 DOI: https://doi.org/10.5539/ibr.v1n4p32

Finally, R. G., & Pearl, P 2021. Analysis Auditing Reports Lag on Company Sector Manufacture. Journal Finance: Accountancy And Finance , 2(1): 42-51.

Gaol, RL, & Duha, KS 2021. Factors Influencing Audits Delay in Mining Companies Listed on the Stock Exchange Effect Indonesia. JRAK, 7(1) : 64–74

Gunawan , H. 2021. Analysis Influence KAP size , company size and Audit Opinion on Audit Time in Subsector Companies Food And Drinks at BEI. MABIS, 12(1): 12-23.

Halim, V. 2000. Factors Affecting Audit Delay. Business journal and accounting , 2(1): 63-75.

Kartika , A. 2011. Factors that Influence Audit Delay in Manufacturing Companies Listed on the IDX. Dynamics Finance And Banking , 3(2): 152-171.

Lestari, KANM, & Saitri , PW 2017. Analysis Influence Company Size , Profitability , Solvency , Auditor Quality and Audit Tenure Against Audit Delay in Manufacturing Companies on the Indonesian Stock Exchange for the 2012-2015 Period . School Tall Science (STIE) Economics Triatma Mulya . 23(1): 01- 11.

Liwe, AG, Manossoh, H., & Mawikere, LM 2018. Analysis of Factors that Influence Auditing Delay (Studies Empirical On Company Properties And Real Estate Which Registered in Exchange Effect Indonesia). Journal Research Accountancy Going Concern. 13(2): 99-108. DOI: https://doi.org/10.32400/gc.13.02.19105.2018

Louwers , T , J , 1998. The Relation Between Going-Concern Opinions And The Auditor's Loss Function. Journal of Accounting Research. 36(1):143. DOI: https://doi.org/10.2307/2491325

Na'im , Ainun . 1999. Value Information Accuracy Time Delivery Report finance : Analysis Empirical Regulations Information in Indonesia. Journal Economy And Indonesian Business , 2(14): 85-99.

Nicolin , O., & Sabeni , A. 2013. Influence Structure Influence Corporate Governance Structure , Audit Tenure, and Specialization Industry Auditors Against Integrity Report Finance ( Studies in Manufacturing Companies Registered on the IDX in 2008-2011). Thesis . Semarang: University Diponogoro .

Prabowo , PPT, & Marsono , M. 2013. Factors that Influence Audit Delay. Diponegoro Journal of Accounting, 10(2): 259-272

Praptika , PYH, & Rasmini , NK 2016. The influence of audit tenure, auditor change and financial distress on audit delay in consumer goods company . E- Journal Accounting , 15(3): 2052-2081.

Pratiwi, C. I. E., & Wiratmaja, I. D. N. 2018. Influence auditing tenure And complexity of operations against audit delays of mining companies in IDX year 2013-2016. E-Journal Accounting , 24(3): 1964-1989. DOI: https://doi.org/10.24843/EJA.2018.v24.i03.p12

Respati , NW, & Tyas , W. 2004. Influencing Factors To Accuracy Time Reporting Finance . Journal Maxi , 4: 67-81.

Saputa , AD, Irawan , CR, & Ginting , WA 2020. Influence Company Size , Audit Opinion , Company Age , Profitability And Solvency Against Audit Delay. Research And Journal Accounting , 4(2): 286.

Saputa, A. D., Irawan, C. R., & Ginting, W. A. 2020. Influence Size Company, Audit Opinion, Company Age, Profitability and Solvency Audit Delay. Research And Journal Accountancy, 4(2): 286.

Satria , DI, & Leliana , F. 2016. Factors that Influence Audit Delay in Food and Beverages Companies Listed on the Indonesian Stock Exchange in 2012-2014. Journal Accountancy And Authenticity . 4(1): 57-74.

Setiyanti, Sri. 2012. Types of Opinions Auditor (Auditor's Opinion). Stie Journal Semarang, 4(2): 32.

Shultoni , M. 2012. Determinants of Audit Delay and The influence To Investor Reaction. Journal Accountancy And Economy PSDKU Kedir