Pengaruh Pertumbuhan Perusahaan, Leverage, Dan Audit Tenure Terhadap Audit Delay
DOI:
https://doi.org/10.61722/jiem.v4i5.9900Keywords:
company growth, leverage, audit tenure, audit delayAbstract
This research aims to empirically prove the influence of company growth, leverage, and audit tenure on audit delay. This research was conducted in manufacturing companies in the property and real estate sector. The research method used is quantitative. The type of data used is secondary data in the form of annual financial statements published on the Indonesia Stock Exchange (BEI) for the years 2019-2023. The sample was collected using the purposive sampling method. The number of companies sampled for the research was 22 companies over a 5-year period, resulting in a total of 110 observation data points. The results of the F statistical test show that company growth, leverage, and audit tenure simultaneously affect audit delay. The results of the t-statistic test for the company growth variable partially do not affect audit delay, whereas leverage partially affects audit delay, and audit tenure also partially affects audit delay.
References
Almeida, Cyintia, and Lodang Prananta Widya Sasana. "PENGARUH MANAGEMENT CHANGE, AUDIT DELAY, PERTUMBUHAN PERUSAHAAN KLIEN TERHADAP VOLUNTARY AUDITOR SWITCHING." Jurnal Riset Terapan Akuntansi 7.2 (2023).
Annisa, Dea. "Pengaruh ukuran perusahaan, jenis opini auditor,ukuran KAP dan audit tenure terhadap audit delay." JABI(Jurnal Akuntansi Berkelanjutan Indonesia) 1.1 (2018): 108-121.
Atho'Al-Faruqi, Radian. "Pengaruh Profitabilitas, Leverage, Komite Audit dan Kompleksitas Audit Terhadap Audit Delay."Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 7.1 (2020): 25-36.
Fahmi, Irham (2020), Analisis Laporan Keuangan. Cetakan Ketujuh. Bandung: Alfabeta CV.
Firth, M. & Liau Tan, C.K. (1998). Auditor Quality, Signaling, and the Valuation of InitialPublic Offerings. Journal of Business Finance and Accounting, 25, 145-165.
Ghozali,Imam (2018), Aplikasi Analisis Multivariate Dengan Program IBMSPSS 25.Semarang: Badan Penerbit Universitas Diponegoro
https://www.idx.co.id(DiaksespadaSeptember–Desember2024)
Kasmir,2015.BankdanLembagaKeuanganLainnya.KencanaPrenadaMediaGroup.J akarta. Agoes, S. (2018). Auditing. Salemba Empat. Jakarta.
Mahardhika, Putri, and Anggoro Yuli Cahyono. "ANALISIS PENGARUH LEVERAGE, PERTUMBUHAN PERUSAHAAN, LABA OPERASI, ARUS KAS DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY."AKURAT:JurnalPenelitianIlmuAkuntan si1.01 (2018).
Oktavina, Shalsha. PENGARUH KOMITE AUDIT, PERTUMBUHAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT DELAY (PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE TAHUN 2018-2021).Diss. Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, 2022.
Rante,W.A., & Simbolon, S. (2022). Pengaruh Auditor Switching, Audit Tenure, dan Ukuran KAP Terhadap Audit Delay (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor. eCo- Buss, 5(2), 606-618.
Shanti, Y.K., Sudarmadi, S. and Purwanti, T., 2023. PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG. JURNAL ILMIAH EDUNOMIKA, 8(1).
Spence, M. (1973). Job market signaling, Quarterly Journal of Economics, 87 (3), Sugiyono (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung.
Sukmono, Sigit, et al. "Pengaruh Profitabilitas, Leverage Dan Reputasi Kap Terhadap Audit Delay Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia." JurnalIlmiah Multidisiplin 2.03 (2023): 128-139.
Tryana, Ayu Levia. "Pengaruh Audit Tenure, Profitabilitas Dan Leverage Terhadap Audit Delay Pada Perusahaan Manufaktur Sub Sektor Semen Tahun 2015-2019."Jurnal Ekonomi dan Bisnis Indonesia 5.2 (2020): 38-40.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
