THE EFFECT OF AUDIT PARTNER BUSYNESS, PUBLIC ACCOUNTING FIRM REPUTATION, AND AUDITOR OPINION ON AUDIT DELAY IN CONSUMER CYCLICAL SECTOR COMPANIES LISTED ON THE IDX

Irnawati Irnawati; Etty  Gurendrawati; Aji Ahmadi  Sasmi

doi:10.46306/rev.v4i1.246

Authors

Irnawati Irnawati Universitas Negeri Jakarta
Etty Gurendrawati Universitas Negeri Jakarta
Aji Ahmadi Sasmi Universitas Negeri Jakarta

DOI:

https://doi.org/10.46306/rev.v4i1.246

Keywords:

Audit Delay, Auditor Opinion, Audit Partner Busyness, Public Accounting Firm Reputation, Reputasi Kantor Akuntan Publik

Abstract

This study aims to examine influence of audit partner busyness, public accounting firm reputation and auditor opinion on audit delay. The population in this study were companies in the Consumer Cyclicals Sector listed on the Indonesia Stock Exchange in 2019-2021. The number of samples in this study were 67 companies. The sampling technique uses purposive sampling method and produced 267 observations. The research method used is quantitative with secondary data sources. The method of data analysis uses multiple linear regression analysis with SPSS 16. The results of this study provide empirical evidence that partially audit partner busyness and public accounting firm reputation do not have a significant effect on audit quality. Meanwhile, auditor opinion has a negative significant effect on audit delay. Simultaneously the audit partner busyness, public accounting firm reputation and auditor opinon have a significant effect on audit delay

Downloads

Download data is not yet available.

References

Abdillah, M. R., Mardijuwono, A. W., & Habiburrochman, H. (2019). The effect of company characteristics and auditor characteristics to audit report lag. Asian Journal of Accounting Research, 4(1), 129–144. https://doi.org/10.1108/AJAR-05-2019-0042

Abdulrahman Mohammed Raweh, N., Kamardin, H., Malik @ Malek, M., & Ahmed Hashed Abdullah, A. (2021). The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency. Asian Economic and Financial Review, 11(1), 90–103. https://doi.org/10.18488/journal.aefr.2021.111.90.103

Aditya, M. R., Yuliani, N. L., & Maharani, B. (2022). The Effect of Profitabilty, Solvency, Company Size, Institutional Ownership, Auditor’s Opinion on Audit delay. UMMagelang Conference Series, 766–779.

Alfiani, D., & Nurmala, P. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Reputasi Kantor Akuntan Publik terhadap Audit Delay. Journal of Technopreneurship on Economics and Business Review, 1(2), 79–99.

Alvin A. Rens, Randal J. Elder, Mark S. Beasley, & Chris E. Hogan. (2017). Auditing and Assurance Services (16th ed.). Pearson Education Limited.

Amrullah Pugel, A., & Vernando, A. (2021). PENGARUH RASIO-RASIO KEUANGAN DAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY. KRISNA: Kumpulan Riset Akuntansi, 13(1), 147–153. https://doi.org/10.22225/kr.13.1.2021.147-153

Anggraini, L., & Praptiningsih, P. (2022). Pengaruh Opini Audit, Komite Audit, dan Financial Distress terhadap Audit Delay dengan Variabel Moderasi. Accounting Student Research Journal, 1(1), 117–133.

Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 275–292.

Bhuiyan, M. B. U., & D’Costa, M. (2020). Audit committee ownership and audit report lag: evidence from Australia. International Journal of Accounting and Information Management, 28(1), 96–125. https://doi.org/10.1108/IJAIM-09-2018-0107

Dyer, J. C., & McHugh, A. J. (1975). The timeliness of the Australian annual report. Journal of Accounting Research, 204–219.

Fauzi, R., Cheisviyanny, C., & Septiari, D. (2022). Faktor Determinasi Kualitas Audit: Studi Empiris pada Entitas yang Listing di Bursa Efek Indonesia Priode 2015-2019. JURNAL EKSPLORASI AKUNTANSI, 4(2), 408–424.

Gaol, R. L., & Duha, K. S. (2021). FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Riset Akuntansi & Keuangan, 64–74.

Irianti, K. B., Samrotun, Y. C., & Wahyuningsih, E. M. (2022). Faktor penentu audit delay pada perusahaan sektor barang konsumsi di bei periode 2018-2020. AKUNTABEL, 19(1), 135–142.

Isnaeni, U., & Nurcahya, Y. A. (2021). Pengaruh Manajemen Laba, Kompleksitas Operasi Perusahaan, Solvabilitas, dan Opini Audit Terhadap Audit Delay Pada Perusahaan Sektor Industri Barang Konsumsi di Indonesia Untuk Tahun 2017-2019. Jurnal Akuntansi AKUNESA, 10(1), 24–34. https://doi.org/10.26740/akunesa.v10n1.p24-34

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

Kadek Lita Dwiyanti, N., Wayan Rustiarini, N., & Putu Shinta Dewi, N. (2022). AUDITOR CHARACTERISTICS AND AUDIT OPINION: DOES AFFECT THE AUDIT REPORT LAG? Akuntansi Dewantara, 6(1), 32–42. https://doi.org/10.26460/ad.v6i1.9576

Kameshwara Armand, W., & Leo Handoko, B. (2020). FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES. In Journal of Applied Finance and Accounting (Vol. 7, Issue 1).

Marcelino, J. (2021). UKURAN PERUSAHAAN MEMODERASI PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY. Jurnal Akuntansi, 10(2), 98–113.

Meini, Z., & Nikmah, R. U. (2022). PENGARUH OPINI AUDITOR, PERGANTIAN AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY DAN DAMPAKNYA TERHADAP BIAYA MODAL PERUSAHAAN. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(Spesial Issue 3), 1128–1145.

Michael, M., & Djajadikerta, H. (2021). PENGARUH TINGKAT KEBERLANJUTAN SERTA REPUTASI KAP TERHADAP PERINGKAT KREDIT PERUSAHAAN. Jurnal Akuntansi Kontemporer, 13(2), 96–108. https://doi.org/10.33508/jako.v13i2.2759

Pradhitasari, D. A., & Pardi, P. (2021). PENGARUH PROFITABILITAS, OPINI AUDIT, UKURAN DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN FOOD AND BEVERAGES TAHUN 2015-2019. Jurnal Akuntansi Dan Pajak, 22(1).

Purwanti, T. (2022, May 13). BEI Beri Sanksi 91 Emiten yang Belum Setor Lapkeu Tahun 2021. CNBC Indonesia. https://www.cnbcindonesia.com/market/20220513084151-17-338687/bei-beri-sanksi-91-emiten-yang-belum-setor-lapkeu-tahun-2021

Putri, A. P., Wati, L., Chriestien, J., & Wijaya, C. (2021). Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Opini Audit Dan Umur Perusahaan Terhadap Audit Delay Pada Perusahaan Customer Goods. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(2), 480–497.

Regilia, R. (2018). Pengaruh Ukuran Perusahaan, Solvabilitas, Laba/(rugi) Operasi, dan Opini Auditor terhadap Audit Delay. Jurnal Bina Akuntansi, 5(1), 21–43.

Sari, H. K., & Priyadi, M. P. (2016). Faktor-faktor yang mempengaruhi Audit Delay pada perusahaan Manufaktur Tahun 2010-2014. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 5(6).

Sari, N. K. M. A., & Sujana, E. (2021). Pengaruh Reputasi KAP, Opini Audit, Profitabilitas, dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2017). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 12(2), 557–567.

Seno Sudarmono Hadi, Badar Murifal, & M.L. Dian Ela Revita. (2019). Auditing. Graha Ilmu.

Singh, H., Sultana, N., Islam, A., & Singh, A. (2022). Busy auditors, financial reporting timeliness and quality. The British Accounting Review, 54(3), 101080. https://doi.org/10.1016/j.bar.2022.101080

Siswanto, E., & Fatchurrochman, F. (2021). Pengaruh Profitabilitas, Leverage, Opini Auditor, Firm Size, Umur Perusahaan Terhadap Audit Delay Pada Perusahaan LQ-45 Yang Terdaftar Di BEI Periode 2016-2018. JAMER: Jurnal Akuntansi Merdeka, 2(1), 17–24.

Sonia, N., Hariani, L. S., & Sari, A. R. (2019). Analisis Pengaruh Ukuran Perusahaan, Laba/Rugi Perusahaan, Ukuran KAP, Solvabilitas, Dan Opini Audit Terhadap Audit Delay. Jurnal Riset Mahasiswa Akuntansi, 7(2).

Tricia, J., & Apriwenni, P. (2018). Pengaruh Ukuran Perusahaan, Laba/Rugi Perusahaan, Kompleksitas Operasi Perusahaan, Dan Reputasi Kapterhadap Audit Delay Pada Perusahaanpertambangan. Jurnal Akuntansi Bisnis, 10(1).

Wan Hussin, W. N., Bamahros, H. M., & Shukeri, S. N. (2018). Lead engagement partner workload, partner-client tenure and audit reporting lag. Managerial Auditing Journal, 33(3), 246–266. https://doi.org/10.1108/MAJ-07-2017-1601

Widhiasari, N. M. S., & Budiartha, I. K. (2016). Pengaruh umur perusahaan, ukuran perusahaan, reputasi auditor, dan pergantian auditor terhadap audit report lag. E-Jurnal Akuntansi, 15(1), 200–228.

Wiedjaja, D. A., & Eriandani, R. (2021). Auditor Characteristics and Audit Report Lag: Industry Specialization and Long Tenure as Moderating Variables. Jurnal Dinamika Akuntansi, 13(2), 106–116. https://doi.org/10.15294/jda.v13i2.25496

Wijayanti, Y. P., Machmuddah, Z., & Utomo, S. D. (2019). Audit Delay: Case Studies at Conventional Banking in Indonesia. Journal of Innovation in Business and Economics, 3(01), 33–40.

Wulandari, L. P. E., Suryandari, N. N. A., & Arie, A. A. P. G. B. (2022). Pengaruh Kompleksitas Operasi Perusahaan, Opini Audit, Reputasi KAP, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Delay. KARMA (Karya Riset Mahasiswa Akuntansi), 2(1), 2274–2283.

Yuliusman, Putra*, W. E., Gowon, M., Dahmiri, & Isnaeni, N. (2020). Determinant Factors Audit Delay: Evidence from Indonesia. International Journal of Recent Technology and Engineering (IJRTE), 8(6), 1088–1095. https://doi.org/10.35940/ijrte.F7560.038620