The Influence of the Audit Committee, Profitability, and Company Size on Audit Delay
Keywords:
Audit committee, profitability, company size, audit delayAbstract
The purpose of this study is to determine the Influence of Audit Committee, Profitability, and Company Size on Audit Delay in Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange in 2019-2023. This study uses a quantitative method to identify the influence of one variable on another. The data used in this study is secondary data obtained from the Indonesia Stock Exchange (IDX). The data of this study used SPSS software version 26 with descriptive statistical analysis tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. Based on the results of the analysis carried out, the author can draw conclusions that: (1) The audit audit committee variable has a beta of 0.008 and a significance value of 0.006 < 0.05. Therefore, the hypothesis (H1) that states that the audit committee has an effect on audit delay in this variable is accepted. (2) The Profitability variable has a beta of 0.420 and a significance value of 0.00 < 0.05. Therefore, the hypothesis (H2) that states that profitability affects audit delay in this variable is accepted. (3) The Company Size variable has a beta of .906 and a significance value of 0.00 < 0.05. So, the hypothesis (H2) that states that the size of the company affects the audit delay in this variable is accepted.
References
Afriliana, N., & Ariani, N. E. (2020). Pengaruh Gender Chief Executive Officer (Ceo), Financial Expertise Ceo, Gender Komite Audit, Financial Expertise Komite Audit Dan Ukuran Komite Audit Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2015-2017. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(1), 24–35. https://doi.org/10.24815/jimeka.v5i1.15426
Aisha, A. N. (2022). Determinan Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2019. 11, 1–14.
Anggraini, L., & Praptiningsih. (2022). Pengaruh Opini Audit, Komite Audit, Dan Financial Distress Terhadap Audit Delay Dengan Variabel Moderasi. Accounting Student Research Journal, 1(1), 117–133.
Anis, N., & Indah, M. (2016). Audit Manajemen Sistem Kepastian Kualitas Untuk an Audit of the Quality Assurance System Management To Evaluate the Effectiveness of the Inpatient and Outpatient Service Section At. Jurnal Profita Kajian Ilmu Akuntansi., 1–15.
Arikunto, S. (2016). Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.
Artikel, J. (2022). Auditor Switching , Audit Tenure ,. 5(41), 606–618.
Alfitri, D. N., Nugroho, W. S., & Nurcahyono, N. (2022). The Effect of Environment Performance, Capital Structure, and Company Size on Financial Performance. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2), 175. https://doi.org/10.26714/mki.12.2.2022.175-184
Bahri, S., & Amnia, R. (2020). Effects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay. Journal of Auditing, Finance, and Forensic Accounting, 8(1), 27–35. https://doi.org/10.21107/jaffa.v8i1.7058
Christanty, L., Maharani, B., Nugroho, W. S., & Nurcahyono, N. (2023). Accounting Information Systems and Financial Literacy impact on SMEs ’ Performance. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 13(1), 59–69.
Harjanto, K. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay. Jurnal ULTIMA Accounting, 9(2), 33–49. https://doi.org/10.31937/akuntansi.v9i2.728
Fitriana, L., Sinarasri, A., & Nurcahyono, N. (2024). Factors Affecting Financial Statement Fraud in Banking Sector: A Agency Perspective. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 14(1), 102. https://doi.org/10.26714/mki.14.1.2024.102-113
Fizabaniyah, R., Nurcahyono, N., Argojuwono, A. D. A., & Hernawati, R. I. (2023). Financial Ratio , Board Diversity and Financial Distress : Evidence from Indonesia. International Conference on Business, Accounting, Banking, and Economics, 1, 307–320. https://doi.org/10.2991/978-94-6463-154-8
Handayani, J. R., Nurcahyono, N., Saadah, N., & Winarsih. (2023). Hexagon Fraud : Detection of Fraudulent Financial Statement in Indonesia. International Conference on Business, Accounting, Banking, and Economics, 1, 263–276. https://doi.org/10.2991/978-94-6463-154-8
Haryati, F., Sugiharti, S., Firdaus, F., Purwanto, D., Alfiana, E. W., Bunganaen, N. A. R., & Yulian, A. D. (2024). The Influence of Sales Growth, Capital Structure and Company Size on Company Value: Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Registered on BEI 2016-2020. International Journal of Economics and Management Sciences, 1(2), 01-18.
Herianto, R. O., Alfiana, B. Z., Apriliyanti, F., Nurcahyono, N., Jatiningsih, D. E. S., & Wijayanti, P. (2023). What is The Company’s Motivation for Doing CSR? An Analysis of Manufacturing Companies. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 13(2), 209. https://doi.org/10.26714/mki.13.2.2023.209-217
Ifada, L. M., Ghoniyah, N., & Nurcahyono, N. (2023). How Do Tax Avoidance and Profitability Influence a Firm’S Intrinsic Value? Jurnal Akuntansi Multiparadigma, 14(1), 115–125. https://doi.org/10.21776/ub.jamal.2023.14.1.08
Kasmir. (2016). Analisis Laporan Keuangan. Jakarta: Rajawali Pers.
Kasus, S., Perusahaan, P., Keuangan, J., & Terdaftar, Y. (2022). Analisis Faktor Penyebab Audit Delay. 6(April), 1764–1771.
Kristianingrum, A., Sukesti, F., & Nurcahyono, N. (2022). Pengaruh Mekanisme Good Corporate Governance, Kinerja Keuangan, dan Struktur Modal terhadap Pengungkapan Sustainability Report. Prosiding Seminar Nasional UNIMUS, 5, 432–444.
Kusumastuti, R., & Nirmala Arum Janie, D. Y. A. H. (2014). The influence of organizational commitment to the dysfunctional audit behavior with workplace Spirituality as a moderating variable: An empirical study of public accounting office inIndonesia. International Journal of Multidisciplinary Research, 11.
Lestari, D. I. T., Pertiwi, D. A. D., Wahdi, N., & Janie, D. N. A. (2020). Indonesian food and beverages companies’ values: What affects them?. In Facing Global Digital Revolution (pp. 99-102). Routledge.
Lina, W. R., & Putri, A. M. (2022). Pengaruh Ukuran Perusahaan , Pergantian Auditor , Komite Audit , Dan Opini Audit Terhadap Audit Delay ( Studi Kasus Pada Perusahaan Sektor Perdagangan , Jasa Dan Investasi Yang Terdaftar Dibursa Efek Indonesia Periode 2017-2021). Jurnal Sistem Informasi, Akuntansi Dan Manajemen, 2(3), 300–301. https://jurnal.adai.or.id/index.php/sintamai/article/view/387
Masyta, D., Putri, T., Pagalung, G., & Pontoh, G. T. (2021). Pengaruh Ukuran Perusahaan , Leverage , Profitabilitas dan Ukuran KAP terhadap Audit Delay. 14(2), 163–172.
Meidiyustiani, R., & Febisianigrum, P. (2020). Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay Dimoderasi oleh Ukuran Perusahaan. AKUNSIKA: Jurnal Akuntansi Dan Keuangan, 1(2), 147. https://doi.org/10.31963/akunsika.v1i2.2119
Merdianto Budi Utomo, & Aristha Purwanthari Sawitri. (2021). Pengaruh KAP Big Four, Komite Audit Dan Kepemilikan Institusional Terhadap Audit Delay. Majalah Ekonomi, 26(1), 90–94. https://doi.org/10.36456/majeko.vol26.no1.a3957
Nurcahyono, N., & Ifada, L. M. Determinants of Goverment Financial Statement Quality Likelihood in Indonesian. Jurnal ASET (Akuntansi Riset), 16(1), 121-136.
Nurcahyono, N., & Kristiana, I. (2019). Pengaruh Corporate Social Responsibility (CSR) Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 9(1), 12. https://doi.org/10.26714/mki.9.1.2019.12-19
Nurcahyono, N., & Purwanto, D. (2024). COVID-19 and the stock Market Crash: Evidence from Indonesia COVID-19 и крах фондового рынка: данные по Индонезии. Finance: Theory and Practice, 28(3), 120–130. https://doi.org/10.26794/2587-5671-2024-28-3-120-130
Nurcahyono, N., & Sinarasri, A. (2023). Earnings Management as an Finance Strategy for Company Image. Jurnal Proaksi, 10(3), 337–351. https://doi.org/10.32534/jpk.v10i3.4476
Nurcahyono, N., Sinarasri, A., Pamungkas, I. D., & Hanum, A. N. (2023). May intellectual capital and corporate governance reduce the probability of financial distress? Contaduria y Administracion, 70(1), 97–121. https://doi.org/10.22201/fca.24488410e.2025.5169
Pattinaja, E. M. (2020). Pengaruh Ukuran Perusahaan , Opini Auditor dan Umur Perusahaan Terhadap Audit Delay. 1(November), 13–22.
Permatasari, M., Nurcahyono, N., Bilqis, L. K., & Nugroho, W. S. (2023). The Effect of Good Corporate Governance and Financial Ratios on Financial Distress. International Conference on Business, Accounting, Banking, and Economics, 1(1), 321–336. https://doi.org/10.2991/978-94-6463-154-8
Pratiwi, I., Hanum, A. N., & Nurcahyono, N. (2022). Pengaruh Earning Per Share, Total Assets Turnover, Pertumbuhan Penjualan dan Debt Equity Ratio Terhadap Harga Saham. Jurnal Akuntansi, Perpajakan Dan Portofolio, 02(02), 39–50. https://journal.umpo.ac.id/index.php/JAPP/article/view/5584%0Ahttps://journal.umpo.ac.id/index.php/JAPP/article/download/5584/2405
Puti Eka, H., & Setiawan Angelina, M. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik terhadap Audit Delay Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Eksplorasi Akuntansi, 3(3), 2656–3649. http://jea.ppj.unp.ac.id/index.php/jea/index
Rahmadhanni, P., Agustiawan, A., Ahyaruddin, M., & Universitas. (2024). Pengaruh Pergantian Auditor, Reputasi KAP, Opini Audit, Komite Audit dan Ukuran Perusahaan terhadap Audit Delay. Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen, 3(2), 236–251.
Rajaguk-guk, J. A., Hidayat, H., & Imelda. (2022). Pengaruh Ukuran Perusahaan, Leverage, Dan Komite Audit Terhadap Audit Delay Pada Perusahaan Properti Dan RealEstate Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016-2020. Jurnal Ekonomi Dan Bisnis, 10(1), 56–64.
Ratmono, D., Mail, R., Cahyonowati, N., & Janie, D. N. (2024). The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility. Environmental Economics, 15(1), 46.
Rochmah1, R., Pahala2, I., & Perdana3, N. (2022). Pengaruh Profitabilitas, Solvabilitas, Aktivitas Aset Dan Komite Audit Terhadap Audit Delay Pada Perusahaan Property Dan Real Estate Di Indonesia. Perpajakan Dan Auditing, 3(2), 403–424. http://pub.unj.ac.id/journal/index.php/japaDOI:http://doi.org/XX.XXXX/JurnalAkuntansi,Perpajakan,danAuditing/XX.X.XX
Saputra, M. C., & Hari Stiawan. (2022). Pengaruh Ukuran Perusahaan, Earning Per Share, Dan Komite Audit Terhadap Audit Delay. AKUA: Jurnal Akuntansi Dan Keuangan, 1(3), 269–277. https://doi.org/10.54259/akua.v1i3.953
Setiawan, A., Wibowo, R. E., & Nurcahyono, N. (2021). Pengaruh Tax Avoidance, Manajemen Laba, Komisaris Independen, dan Komite Audit. Jurnal Ilmu Manajemen Retail (JIMAT), 2(1).
Sinaga, A. N., Zasa, P., & Sitorus, E. (2021). Pengaruh Audit Tenure , Ukuran Perusahaan , Audit Delay Dan Komite Audit Terhadap Kualitas Audit Pada Perusahaan Trade , Service And Investment Yang Bursa Efek Indonesia Tahun 2017-2020. 4, 190–200.
Sirait, I. M., & Insani, U. B. (2021). Pengaruh Ukuran Perusahaan , Komite Audit , Dan Income Smoothing Terhadap. 19(2), 136–146.
Su’un, M., Hajering, H., & Sartika, D. (2020). Point of View Research Accounting and Auditing The effect of profitability, solvency and audit opinion on audit delay Keyword : Profitability Solvability Audit Opinion Audit Delay. Point of View Research Accounting and Auditing, 1(4), 197–203. https://journal.accountingpointofview.id/index.php/povraa
Sugiyono. (2016). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, Dan R&D. Bandung: Alfabeta.
Suharti, S., Purnamasari, Y., Mahari, A. P., Astutik, M. P., & Pawiati, S. (2021). The Effect of Financial Ratio in Financial Distress with Firm Size as Moderated Variables (Empirical Study of Manufacturing Sector Companies Listed on The Indonesia Stock Exchange for The 2014-2018 Period). IPTEK Journal of Proceedings Series, (1), 349-352.
Timoty, N. F. M., Nurcahyono, N., Yasaputri, K., & Jatiningsih, D. E. S. (2023). Predicting the Risk of Financial Distress Using Intellectual Capital and Financial Ratio. In International Conference on Business, Accounting, Banking, and Economics (Vol. 1, pp. 228–245). International Conference on Business, Accounting, Banking, and Economics. https://doi.org/10.2991/978-94-6463-154-8_22
Uha, I. N. (2013). Budaya Organisasi Kepemimpinan & Kinerja. 7(2), 228.
Videsia, Y., Wibowo, R. E., & Nurcahyono, N. (2022). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan. Review of Applied Accounting Research, 9(2), 219–228. https://doi.org/10.32534/jpk.v9i2.2407
Yasodhara, S., & Anggraeni, R. D. (2024). Pengaruh Audit Tenure , Audit Delay dan Fee Audit Terhadap Kualitas Audit Pada Perusahaan Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022. 1(1).
Yulianti, Y., Rahim, N. S. M., Karim, A., & Janie, D. N. A. (2020). The income-smoothing model moderated by industry type in Indonesian manufacturing companies in 2014–2017. In Facing Global Digital Revolution (pp. 91-94). Routledge.
Yulianto, K. I. (2021). Factors that influence on audit delay (case study on LQ-45 company listed on the Indonesia Stock Exchange 2016-2019). Journal of Economics and Business Letters, 1(3), 9–17. https://doi.org/10.55942/jebl.v1i3.120
