The Relationship Between Company Size, KAP Reputation, and Auditor Opinion on Audit Delay Moderated by Legal Compliance
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Published:
Dec 30, 2024
Keywords:
Audit Delay, Legal Compliance, Company Size, KAP Reputation, Auditor Opinion
Section
Articles
Statistics Article
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Abstract
This study aims to examine the relationship between company size, KAP reputation, auditor opinion, and legal compliance on audit delay. The research population of food and beverage companies listed on the IDX for the period 2018-2023 used a nonprobability sampling method with purposive sampling technique, which resulted in 114 observations. Using the Moderated Regressions Analysis (MRA) technique using SPSS 25 software. The results showed that company size has a positive relationship to audit delay, KAP reputation has no relationship to audit delay, and auditor opinion has a negative relationship to audit delay. In addition, legal compliance is unable to moderate the relationship between company size and audit delay, legal compliance is unable to moderate the relationship between KAP reputation and audit delay, and legal compliance is able to moderate the relationship between auditor opinion and audit delay.
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How to Cite
Purwanti, N. K. D., & Latrini, M. Y. (2024). The Relationship Between Company Size, KAP Reputation, and Auditor Opinion on Audit Delay Moderated by Legal Compliance. ProBisnis : Jurnal Manajemen, 15(6), 178–186. Retrieved from https://ejournal.joninstitute.org/index.php/ProBisnis/article/view/634
References
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Davis, K. V. (2020). The Effect of Firm Size, Profitability, Solvency and Reputation of Public Accounting Firms on Audit Delay in LQ 45 Companies Listed on the Indonesia Stock Exchange in 2010-2016. Ijafibs, 8(2), 67–74. www.ijafibs.pelnus.ac.id
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Ginting, C. U., & Hidayat, W. (2019). The Effect Of A Fraudulent Financial Statement, Firm Size, Profitability, and Audit Firm Size On Audit Delay. International Journal of Innovation, Creativity and Change, 9(7), 323–341.
Handoko, B. L., Muljo, H. H., Swat, A., & Lindawati, L. (2019). The Effect of Company Size , Liquidity , Profitability , Solvability , And Audit Firm Size on Audit Delay. 3, 6252–6258. https://doi.org/10.35940/ijrte.C5837.098319
Hasanah, F. ’Umdatul, Suhendro, & Dewi, R. R. (2021). Pengaruh Profitabilitas , Ukuran Perusahaan , Komite Audit dan Opini Auditor terhadap Audit Delay. 167–176. https://doi.org/10.47709/jebma.v1i2.1033
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Mahendra, A. A. N. P., & Widhiyani, N. L. S. (2017). Pengaruh GCG, Opini Auditor dan Internal Auditor Terhadap Audit Delay Pada Perusahaan Telekomunikasi di BEI. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1601–1629.
Nugroho, B. A. (2021). Audit Committee , Effectiveness , Bankruptcy Prediction , and Solvency Level Affect Audit Delay. 3(2), 176–190.
Oussii, A. A., & Boulila Taktak, N. (2018). Audit committee effectiveness and financial reporting timeliness. African Journal of Economic and Management Studies, 9(1), 34–55. https://doi.org/10.1108/AJEMS-11-2016-0163
Owusu-Ansah, S. (2000). Timeliness of Corporate Financial Reporting in Emerging Capital Markets: Empirical Evidence From The Zimbabwe Stock Exchange. Accounting and Business Research, 30(3), 241–254. https://doi.org/10.1080/00014788.2000.9728939
Prabasari, I. G. A. A. R., & Merkusiwati, N. K. L. A. (2017). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Komite Audit Pada Audit Delay Yang Dimoderasi Oleh Reputasi Kap. E-Jurnal Akuntansi, 20(2), 1704–1733.
Puspitasari, K. D., & Latrini, M. Y. (2014). Pengaruh Ukuran Perusahaan, Anak Perusahaan, Leverage dan Reputasi KAP terhadap Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 8(2), 283–299.
Putra, V. A., & Wilopo, R. (2017). The Effect of Company Size, Accounting Firm Size, Solvency, Auditor Switching, and Audit Opinion on Audit Delay. 7(1), 119–130. https://doi.org/10.14414/tiar.v7i1.956
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Suryanto, T. (2016). Audit Delay and It’s Implication For Fraudulent Financial Reporting: A Study of Companies Listed in The Indonesian Stock Exchange. European Research Studies Journal, 19(1), 18–31. https://doi.org/10.35808/ersj/503
Sutaryo, S., & Lase, Y. (2015). Auditor’s Characteristics and Audit Delay : Evidence From Indoensia Regional Governments. 13(1), 66–73.
Ugurlu, M. (2012). Agency Costs and Corporate Control Devices In The Turkish Manufacturing Industry. https://doi.org/https://doi.org/10.1108/EUM0000000005382
Verawati, N., & Wirakusuma, M. (2016). Pengaruh Pergantian Auditor, Reputasi Kap, Opini Audit, Dan Komite Audit Dalam Audit Delay. E-Jurnal Akuntansi, 17(2), 1083–1111.
Vuko, T., & Cular, M. (2014). Finding Determinants of Audit Delay By Pooled OLS Regressions Analysis. 81–91.
Ashton, R. H., Willingham, J. J., Elliott, R. K., & Elliotttt, R. K. (1987). An Empirical Analysis of Audit Delay Journal Of Accounting Research. Conditions Journal of Accounting Research, 25(2), 275–292.
Asmara, R. Y., & Situanti, R. (2018). The Effect Of Audit Tenure and Firm Size On Financial Reporting Delays. European Research Studies Journal, 21(3), 414–422. https://doi.org/10.35808/ijeba/170
Bahri, S., & Amnia, R. (2020). Effects of Company Size , Profitability , Solvability and Audit Opinion on Audit Delay. 8(1), 27–35.
Davis, K. V. (2020). The Effect of Firm Size, Profitability, Solvency and Reputation of Public Accounting Firms on Audit Delay in LQ 45 Companies Listed on the Indonesia Stock Exchange in 2010-2016. Ijafibs, 8(2), 67–74. www.ijafibs.pelnus.ac.id
Fujianti, L. (2019). The Role of Legal Compliance and Good Corporate Governance on Reducing Audit Delay on Publicly Listed Companies in Indonesia. 10(3). https://doi.org/10.5430/rwe.v10n3p359
Ginting, C. U., & Hidayat, W. (2019). The Effect Of A Fraudulent Financial Statement, Firm Size, Profitability, and Audit Firm Size On Audit Delay. International Journal of Innovation, Creativity and Change, 9(7), 323–341.
Handoko, B. L., Muljo, H. H., Swat, A., & Lindawati, L. (2019). The Effect of Company Size , Liquidity , Profitability , Solvability , And Audit Firm Size on Audit Delay. 3, 6252–6258. https://doi.org/10.35940/ijrte.C5837.098319
Hasanah, F. ’Umdatul, Suhendro, & Dewi, R. R. (2021). Pengaruh Profitabilitas , Ukuran Perusahaan , Komite Audit dan Opini Auditor terhadap Audit Delay. 167–176. https://doi.org/10.47709/jebma.v1i2.1033
Kawshalya, P., & Srinath, N. (2019). The Impact of Company Characteristics and IFRS Adoption on Audit Report Delay: Evidence From a Developing Country. ACM International Conference Proceeding Series, 87–91. https://doi.org/10.1145/3361785.3361813
Kross, W., & Schroeder, D. A. (2016). An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns. 22(1), 153–176.
Lai, T. T. T., Tran, M. D., Hoang, V. T., & Nguyen, T. H. L. (2020). Determinants Influencing Audit Delay: The Case of Vietnam. Accounting, 6(5), 851–858. https://doi.org/10.5267/j.ac.2020.5.009
Mahendra, A. A. N. P., & Widhiyani, N. L. S. (2017). Pengaruh GCG, Opini Auditor dan Internal Auditor Terhadap Audit Delay Pada Perusahaan Telekomunikasi di BEI. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1601–1629.
Nugroho, B. A. (2021). Audit Committee , Effectiveness , Bankruptcy Prediction , and Solvency Level Affect Audit Delay. 3(2), 176–190.
Oussii, A. A., & Boulila Taktak, N. (2018). Audit committee effectiveness and financial reporting timeliness. African Journal of Economic and Management Studies, 9(1), 34–55. https://doi.org/10.1108/AJEMS-11-2016-0163
Owusu-Ansah, S. (2000). Timeliness of Corporate Financial Reporting in Emerging Capital Markets: Empirical Evidence From The Zimbabwe Stock Exchange. Accounting and Business Research, 30(3), 241–254. https://doi.org/10.1080/00014788.2000.9728939
Prabasari, I. G. A. A. R., & Merkusiwati, N. K. L. A. (2017). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Komite Audit Pada Audit Delay Yang Dimoderasi Oleh Reputasi Kap. E-Jurnal Akuntansi, 20(2), 1704–1733.
Puspitasari, K. D., & Latrini, M. Y. (2014). Pengaruh Ukuran Perusahaan, Anak Perusahaan, Leverage dan Reputasi KAP terhadap Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 8(2), 283–299.
Putra, V. A., & Wilopo, R. (2017). The Effect of Company Size, Accounting Firm Size, Solvency, Auditor Switching, and Audit Opinion on Audit Delay. 7(1), 119–130. https://doi.org/10.14414/tiar.v7i1.956
Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Sutopo (ed.); 2nd ed.). ALFABETA.
Suryanto, T. (2016). Audit Delay and It’s Implication For Fraudulent Financial Reporting: A Study of Companies Listed in The Indonesian Stock Exchange. European Research Studies Journal, 19(1), 18–31. https://doi.org/10.35808/ersj/503
Sutaryo, S., & Lase, Y. (2015). Auditor’s Characteristics and Audit Delay : Evidence From Indoensia Regional Governments. 13(1), 66–73.
Ugurlu, M. (2012). Agency Costs and Corporate Control Devices In The Turkish Manufacturing Industry. https://doi.org/https://doi.org/10.1108/EUM0000000005382
Verawati, N., & Wirakusuma, M. (2016). Pengaruh Pergantian Auditor, Reputasi Kap, Opini Audit, Dan Komite Audit Dalam Audit Delay. E-Jurnal Akuntansi, 17(2), 1083–1111.
Vuko, T., & Cular, M. (2014). Finding Determinants of Audit Delay By Pooled OLS Regressions Analysis. 81–91.