Determinant Of Audit Delay Among Banking Companies In Indonesia
DOI:
https://doi.org/10.21831/nominal.v13i2.76691Abstract
ABSTRACT
This study aims to analyze the influence of company size, solvency, audit committee meeting frequency, and auditor switching on audit delay among banking companies listed on the Indonesia Stock Exchange during the 2020-2022 period. Using data from 42 banking companies over three years, this research employs multiple linear regression to examine the impact of these variables on audit delay. The results indicate that the frequency of audit committee meetings significantly reduces audit delay, while company size, solvency, and auditor switching do not have a significant effect. The implications of these findings highlight the importance of increasing the frequency of audit committee meetings to ensure timely financial reporting, which in turn enhances transparency and public trust in companies.
Keywords: Company Size, Solvency, Frequency of Audit Committee Meetings, Auditor Switching, Audit Delay
ABSTRAK
Penelitian ini mengujji pengaruh ukuran perusahaan, solvabilitas, Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, solvabilitas, frekuensi rapat komite audit, dan pergantian auditor terhadap audit delay pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Dengan menggunakan data dari 42 perusahaan perbankan selama tiga tahun, penelitian ini menerapkan metode regresi linier berganda untuk melihat pengaruh variabel-variabel tersebut terhadap audit delay. Hasil penelitian menunjukkan bahwa frekuensi rapat komite audit berpengaruh signifikan dalam mengurangi audit delay, sementara ukuran perusahaan, solvabilitas, dan pergantian auditor tidak berpengaruh signifikan. Implikasi dari temuan ini adalah pentingnya meningkatkan frekuensi rapat komite audit untuk memastikan ketepatan waktu pelaporan keuangan, yang dapat memperkuat transparansi dan kepercayaan publik terhadap perusahaan.
Kata Kunci: Ukuran Perusahaan, Solvabilitas, Frekuensi Pertemuan Komite Audit, Auditor Switching, Audit Delay
Downloads
Published
How to Cite
Issue
Section
License
Nominal Barometer Riset Akuntansi dan Manajemen allows readers to read, download, copy, distribute, print, search, or link to its articles' full texts and allows readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions
- Authors are allowed to archive their submitted article in an open access repository
- Authors are allowed to archive the final published article in an open access repository with an acknowledgment of its initial publication in this journal
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 Generic License.
.png)
