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Factors that Affect Audit Delay in Companies at LQ 45

Accounting Analysis Journal · Vol. 10 No. 2 (2021) · hlm. 138–142

DOI
10.15294/aaj.v10i2.46138
ISSN
2502-6216, 2252-6765
Terbit
2021-10-11
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to examine the effect of total assets, return on assets (ROA), debt to asset ratio (DAR), and auditor’s opinion on audit delay. The population used in this study is LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The number of samples used is 25 companies. The sampling method in this research is purposive sampling. Based on the predetermined sample criteria, the total sample of this research is 100 companies. The type of data used is secondary taken from the company’s financial statements. The analysis technique used in this research is multiple linear regression. The results of the analysis in this study indicate that total assets, return on assets (ROA), debt to asset ratio (DAR) affect audit delay. Audi delay is getting smaller when the company receives pressure from stakeholders. Large companies and those with debt will receive more attention from stakeholders. When profits make the company want to publish its financial statements to related parties immediately. The auditor will remain professional in running the business so that there is no impact from the opinion given by the audit delay. Keywords: Audit Delay; Total Assets; Return on Assets (ROA); Debt to Asset Ratio (DAR); Auditor’s Opinion

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  • Universitas Halu Oleo
  • Bandung Institute of Technology
  • Universitas Bhayangkara Surabaya
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Taufik FaturohmanBandung Institute of Technology2
Edy KarnoUniversitas Halu Oleo1
Muhammad IlhamAfiliasi tidak diketahui1
Gusti Ayu Kade SutariatiUniversitas Halu Oleo1
MIRZA ARSIATY ARSYADUniversitas Halu Oleo1
Andi NurmasUniversitas Halu Oleo1
Azhar AnsiUniversitas Halu Oleo1
MUHIDIN MUHIDINUniversitas Halu Oleo1
Haryono HaryonoUniversitas Bhayangkara Surabaya1
Yuli UtantoAfiliasi tidak diketahui1
Irfan HassandiBandung Institute of Technology1
Muhamad Anindya Hiroshi PurbayantoBandung Institute of Technology1
Arson AliludinBandung Institute of Technology1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Factors that Affect Audit Delay in Companies at LQ 45</dc:title>
	<dc:creator>Yulianti, Yulianti</dc:creator>
	<dc:creator>Astutik, Dwi Tri</dc:creator>
	<dc:creator>Widowati, Sri Yuni</dc:creator>
	<dc:creator>Prapti, Lulus</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the effect of total assets, return on assets (ROA), debt to asset ratio (DAR), and auditor’s opinion on audit delay. The population used in this study is LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The number of samples used is 25 companies. The sampling method in this research is purposive sampling. Based on the predetermined sample criteria, the total sample of this research is 100 companies. The type of data used is secondary taken from the company’s financial statements. The analysis technique used in this research is multiple linear regression. The results of the analysis in this study indicate that total assets, return on assets (ROA), debt to asset ratio (DAR) affect audit delay. Audi delay is getting smaller when the company receives pressure from stakeholders. Large companies and those with debt will receive more attention from stakeholders. When profits make the company want to publish its financial statements to related parties immediately. The auditor will remain professional in running the business so that there is no impact from the opinion given by the audit delay.
Keywords:&amp;nbsp;Audit Delay; Total Assets; Return on Assets (ROA); Debt to Asset Ratio (DAR); Auditor’s Opinion</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-10-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/46138</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i2.46138</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 2 (2021): July; 138-142</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/46138/20071</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>