Faktor-Faktor Pengaruh dalam Audit Delay pada Perusahaan Energi di Bursa Efek Indonesia (BEI) Tahun 2017-2020

Abstract

The time span for the completion of the audit is an important factor in making an audit report. The amount of time it takes to get an audit report, so there are often delays or it takes longer than it should. This delay is known as audit delay. The indicator that forms the basis for this audit delay can be measured from the closing date of the financial year to the date of issuance of the audit report. This study explains the effect of company size, company profit/loss, profitability, solvency, and public accountant's opinion on audit delay in energy companies listed on the Indonesia Stock Exchange. The sample population used in this study are energy companies listed on the Indonesia Stock Exchange in the 2017-2020 period. In the purposive sampling method there are 50 companies that meet the sample criteria in this study from 70 energy companies listed on the Indonesia Stock Exchange. Data analysis used SPSS 22 software. The results of the study stated that firm size and solvency level had a significant effect on audit delay. Meanwhile the company's profit/loss, profitability, and public accountant's opinion/opinion have no significant effect on audit delay. So that this research can be a reference in analyzing the factors of audit delay and is very helpful in facilitating the management in taking appropriate and fast action.