Analisis Pengaruh Ukuran Perusahaan dan Opini Audit Terhadap Audit Delay pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia

Authors

  • Fedi Ameraldo Universitas Teknokrat Indonesia
  • Ledhy Khoirunnisa Universitas Teknokrat Indonesia

DOI:

https://doi.org/10.29240/disclosure.v1i2.2861

Keywords:

company size, audit opinion, audit delay

Abstract

This research aims to analyze and examine the effect of company size and audit opinion on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2017-2019. The population in this research is property and real estate sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The purposive sampling method was used as a sample selection technique in the research. The sample that has been obtained is 44 property and real estate sector companies that are listed on the IDX and have annual financial reports that have been audited during 2017 - 2019. The data in this research were analyzed using logistic regression tests with SPSS software. The results of the wald test (partial t) in this research indicate that partially the firm size variable has no effect on audit delay, while the audit opinion variable has a positive effect on audit delay. Based on the results of the coefficient of determination (Nagelkerke's R Square) in this research, 58% of the independent variables were able to explain the variability of the dependent variable in the research, while 42% was influenced by other variables not examined in this study.

Downloads

Download data is not yet available.

References

Annisa, dan Sisi Kartika. 2021. “Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Opini Audit Terhadap Audit Delay Pada Sektor Pertambangan dan Mineral di BEI 2013-2019.†Jurnal Ilmiah Pendidikan Scholastic 5, no. 1: 106-115.

Annisa, Dea. 2018. “Pengaruh Ukuran Perusahaan, Jenis Opini Auditor, Ukuran Kap Dan Audit Tenure Terhadap Audit Delay.†Jurnal Akuntansi Berkelanjutan Indonesia 1, no. 1 (Januari): 108. https://doi.org/10.32493/jabi.v1i1.y2018.p108-121.

Clarisa, Saskya, dan Sonny Pangerapan. 2019. “Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Dan Ukuran Kap Terhadap Audit Delay Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia.†Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi 7, no. 3 (Juli): 3069 – 3078.

Elvienne, Ruth, dan Prima Apriwenni. 2019. "Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Delay Dengan Reputasi Kap Sebagai Pemoderasi." Jurnal Akuntansi 8, no. 2.

Fatmawati, Mila. 2018. “Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Opini Audit dan Ukuran KAP terhadap Audit Delay pada Perusahaan LQ 45 di Bursa Efek Indonesia.†Jurnal Ilmiah MIPA 1, no. 1 (Oktober): 35-42.

Ferri, Michael G., dan Wesley H. Jones. 1979. “Determinants Of Financial Structure: A New Methodological Approach.†The Journal Of Finance 34 no. 3: 631-34. https://doi.org/10.2307/2327431

Ghozali, Imam. 2017. Ekonometrika Teori, Konsep dan Aplikasi dengan IBM SPSS 24. Semarang: Badan Penerbit Universitas Diponegoro.

Jensen, Michael C., dan William H. Meckling. 1976. “Theory of the firm: Managerial behavior, agency costs and ownership structure.†Journal of Financial Economics 3, no. 4:305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Mulyadi. (2008). Auditing (Edisi 6). Salemba Empat.

Praptika, Putu Yulia Hartanti, dan Ni Ketut Rasmini. 2016. “Pengaruh Audit Tenure, Pergantian Auditor dan Financial Distress Pada Audit Delay Pada Perusahaan Consumer Goods.†E-Jurnal Akuntansi Universitas Udayana 15, no. 3 (Juni): 2052-2081

Ridhawati, Rakhmi, M. Riduan Abdillah, dan Farida Ariayana. (2015). “Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan, Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2012.†Dinamika Ekonomi-Jurnal Ekonomi dan Bisnis 14, no. 1 (Maret): 1-15.

Ross, Stephen. A. 1977. “The determination of financial structure: the incentive-signalling approach.†The bell journal of economics, pp.23-40.

Saputra, Alan Darma, Chalisa Rahmi Irawan, dan Wenny Anggresia Ginting. 2020. “Pengaruh Ukuran Perusahaan, Opini Audit, Umur Perusahaan, Profitabilitas dan Solvabilitas Terhadap Audit Delay.†Owner: Riset dan Jurnal Akuntansi 4, no. 2 (Agustus): 286-295.

Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Penerbit Alfabeta

Suhendro, Suhendro, Riana Rachmawati Dewi. 2021. "Pengaruh Profitabilitas, Komite Audit, dan Opini Auditor terhadap Audit Delay.†Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) 1, no.2 (Juli) : 167.

Ulfa, Ratrynda, dan Nora Hilmia Primasari. 2017. “Pengaruh Laba Akuntansi, Opini Audit, Solvabilitas dan Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015).†Jurnal Akuntansi dan Keuangan 6, no.2 (Oktober): 161-180.

Yanti, Ni Wayan Sri Eka, I. Nyoman Kusuma Adriyana Mahaputra, dan I. Made Sudiartana. 2020. “Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage dan Opini Audit Terhadap Audit Delay Pada Perusahaan Manufaktur Sub Sektor Food And Beverage Yang Terdaftar di Bursa Efek Indonesia tahun 2015-2018.†Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA) 2, no. 3: 212-226.

Downloads

Published

2022-10-27

Issue

Vol. 1 No. 2 (2021)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-NC-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. 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.
  3. 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 (See The Effect of Open Access).