APAKAH KARAKTERISTIK INTERNAL PERUSAHAAN TURUT BERKONTRIBUSI TERHADAP AUDIT DELAY PERUSAHAAN CONSUMER GOODS DI INDONESIA?
Abstract
ABSTRAK
Tujuan penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, ukuran dewan komisaris, ukuran komite audit, dan gender komite audit terhadap terjadinya audit delay. Sampel yang dipilih adalah 30 perusahaan dari sektor barang konsumsi yang tercatat pada Bursa Efek Indonesia (BEI) pada tahun 2019 hingga 2020. Penelitian ini menggunakan analisis deskriptif statistik, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan fenomena audit delay pada perusahaan consumer goods memiliki rentang 52-151 hari, dengan rata-rata 103 hari. Penelitian ini juga menemukan bahwa ukuran perusahaan, ukuran dewan komisaris, dan gender komite audit mempengaruhi audit delay, lain halnya dengan variabel ukuran komite audit yang didapati tidak mempengaruhi audit delay. Kebaruan dalam penelitian ini terletak pada pertentangan dengan penelitian sebelumnya mengenai pengaruh ukuran komite audit terhadap fenomena audit delay.Pemerintah dan perusahaan dapat mempertimbangkan regulasi serta kebijakan berkaitan dengan ukuran dewan komisaris dan ukuran komite audit yang memadai serta pelibatan komite audit perempuan sebagai upaya dalam menurunkan tingkat auditdelay.
ABSTRACT
The purpose of thi study is to analyze factors that may influence the audit delay: the company size, the board of commissioners size, the audit committees size, and the audit committees gender toward audit delay. The samples used in this research are 30 companies from the consumer goods sector listed in Bursa Efek Indonesia (BEI) from 2019 until 2020. This research used statistical descriptive analysis, classic assumption tests, and multiple linear regression analysis. It is found that audit delay within the consumer goods industry is between 52 to 151 days, with the average of 103 days. In addition, the company size, the size of board commissioners, and the gender of the audit committee affect audit delay. On the other hand, the size of the audit committee does not affect the audit delay. This researchs novelty is based on the result which contradicts the previous study, that the audit committees size do not effectively affect the audit delay. The government and companies may consider improving the regulations of these variables in reducing the audit delay.
Keywords
References
Agyei-Mensah, B. K. (2016). Internal control information disclosure and corporate governance: evidence from an emerging market. Corporate Governance (Bingley), 16(1), 7995. https://doi.org/10.1108/CG-10-2015-0136
Agyei-Mensah, B. K. (2018). Impact of corporate governance attributes and financial reporting lag on corporate financial performance. African Journal of Economic and Management Studies, 9(3), 349366. https://doi.org/10.1108/AJEMS-08-2017-0205
Aifuwa, H. O., Musa, S., & Gold, N. O. (2020). Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria. Accounting and Finance, 2(88), 114124. https://doi.org/10.33146/2307-9878-2020-2(88)-114-124
Alhassany, H. J., Ismail, K. I., & Mohammed, M. A. (2021). Fairness in Accounting & Its Effect on Discloser An Analytical Study for Users of Financial Reports in Iraq. Academy of Entrepreneurship Journal, 27(5), 114. https://doi.org/1528-2686-27-S5-25
Ambarwati, S., & Putri, K. N. (2016). Ukuran Perusahaan, Jenis Opini Audit, Ukuran KAP, Ukuran Dewan Komisaris, Dan Ukuran Komite Audit Serta Audit Delay Pada Industri Perbankan Yang Listing Di Bursa Efek Indonesia. Liquidity, 5(2), 7985. https://doi.org/10.32546/lq.v5i2.47
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), 140156.
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
Ayemere, I. L., & Elijah, A. (2015). Corporate Attributes and Audit Delay in Emerging Markets: Empirical Evidence from Nigeria. International Journal of Business and Social Research, 5(3), 110. https://doi.org/https://doi.org/10.18533/ijbsr.v5i3.712
Bacti, R. A., Sukarmanto, E., Purnamasari, P., Akuntansi, P., Ekonomi, F., & Bisnis, D. (2018). Pengaruh Komite Audit dan Opini Audit terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Pemoderasi. Prosiding Akuntansi, 4(2), 618624.
Elvienne, R., & Apriwenni, P. (2020). Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Delay dengan Reputasi KAP sebagai Pemoderasi. Jurnal Akuntansi, 8(2). 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), 10781083.
Ginting, W. A. (2018). Regresi Logistik dalam Menganalisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet. Owner: Riset & Jurnal Akuntansi, 2(2), 6272.
Goicoechea, E., Gómez-Bezares, F., & Ugarte, J. V. (2021). Improving audit reports: A consensus between auditors and users. International Journal of Financial Studies, 9(2). https://doi.org/10.3390/ijfs9020025
Kewo, C. L., & Afiah, N. N. (2017). Does Quality of F i nanc i al Statement Affected by Internal Control System and Internal Aud i t ? International Journal of Economics and Financial Issues, 7(2), 568573.
Kristanti, C., & Mulya, H. (2021). The Effect of Leverage, Profitability and The Audit Committee on Audit Delay With Company Size as a Moderated Variables. Dinasti International Journal of Economics, Finance and Accounting, 2(3), 283294. https://doi.org/10.38035/dijefa.v2i3
Kristianti, I., & Setianingsih, A. (2022). Pengaruh Manajemen Laba dan Tata Kelola Perusahaan Terhadap Audit Delay. Owner, 6(2), 16211632. https://doi.org/10.33395/owner.v6i2.810
Oussii, A. A., & Boulila Taktak, N. (2018). Audit report timeliness: Does internal audit function coordination with external auditors matter? Empirical evidence from Tunisia. EuroMed Journal of Business, 13(1), 6074. https://doi.org/10.1108/EMJB-10-2016-0026
Oussii, A. A., & Taktak, N. B. (2018). Audit committee effectiveness and financial reporting timeliness. African Journal of Economic and Management Studies, 9(1), 3455. https://doi.org/10.1108/AJEMS-11-2016-0163
Palupi, A., & Karmudiandri, A. (2021). Does the Effectiveness of Audit Committee and Financial Condition Affect Audit Delays During the Pandemic? Review of Integrative Business and Economics Research, 10(3), 266277.
Rahardjo, M. N., & Suryono, B. (2016). Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Consumer Goods. Jurnal Ilmu Dan Riset Manajemen, 5(10).
Ratnasari, S. N., & Yennisa, Y. (2017). Pengaruh Ukuran Perusahaan, Ukuran KAP dan Auditor Internal terhadap Audit Delay. Jurnal Akuntansi, 5(2), 159166. https://doi.org/10.24964/ja.v5i2.286
Santiani, K. N., & Muliartha, K. (2018). Pengaruh Independensi, Keanggotaan, Kompetensi, dan Gender Komite Audit terhadap Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 23(1), 436460. https://doi.org/10.24843/EJA.2018.v23.i01.p17
Saragih, M. R. (2019). THE EFFECT OF COMPANY SIZE, SOLVENCY AND AUDIT COMMITTEE ON DELAY AUDIT. THE EFFECT OF COMPANY SIZE, SOLVENCY AND AUDIT COMMITTEE ON DELAY AUDIT. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 2(2), 191200. https://doi.org/10.5281/zenodo.2628084
Sari, M. M. R., & Supadmi, N. L. (2014). Gender Komite Audit dan Audit Delay. Jurnal Ilmiah Akuntansi Dan Bisnis, 9(2), 6572. https://doi.org/https://doi.org/10.24843/JIAB.2014.v09.i02
Setiawanta, Y., & Hakim, A. (2019). Apakah sinyal kinerja keuangan masih terkonfirmasi? : Studi empiris lembaga keuangan di PT. BEI I N F O A R T I K E L. Jurnal Ekonomi Dan Bisnis, 22(2).
Sugiyono, S. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R & D. Alfabeta.
Susianto, S. N. (2017). Pengaruh Penerapan Wajib IFRS, Jenis Industri, Rugi, Anak Perusahaan, Ukuran KAP, Ukuran Perusahaan, Opini Audit, dan Ukuran Komite Audit terhadap Audit Report Lag (ARL) (Studi Empiris pada Perusahaan yang Terdaftar di BEI periode tahun 2009-2013). Jurnal Akuntansi Bisnis, 15(1), 152178.
DOI: 10.34204/jiafe.v8i2.5950
Refbacks
- There are currently no refbacks.
Copyright (c) 2022 Andrew Christian Sudjono, Amelia Setiawan
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Author Guidelines
Email the author 
