Abstract
The purpose of this study was to determine the effect of company size, profitability and auditor switching on audit delay in basic industrial and chemical soup manufacturing companies on the Indonesian Stock Exchange (BEI). The population is 31 manufacturing companies in the basic industrial sector and chemicals on the IDX. Using purposive sampling technique was applied to determine the sample. The sample in this study were the basic industrial and chemical soup manufacturing companies listed on the IDX and met the criteria. The number of samples used was 93 financial statements based on predetermined criteria. Data were collected using the documentation method measured by a ratio scale. The results showed that company size has a positive and significant effect on audit delay which is indicated by a significant value of 0.0462, profitability has a significant negative effect on audit delay with an alpha value of 0.0047, and auditor switching has no significant effect on audit delay. with negligent 0.5687
Highlights
Abstract−The purpose of this study was to determine the effect of company size, profitability and auditor switching on audit delay in basic industrial and chemical soup manufacturing companies on the Indonesian Stock Exchange (BEI)
The results showed that company size has a positive and significant effect on audit delay which is indicated by a significant value of 0.0462, profitability has a significant negative effect on audit delay with an alpha value of 0.0047, and auditor switching has no significant effect on audit delay. with negligent 0.5687
Sehingga pergantian auditor dalam perusahaan bukanlah faktor terjadinya audit delay
Summary
Perkembangan perusahaan Go publik mengalami kemajuan yang sangat cepat begitu juga di Indonesia dan peningkatan signifikan. Karena banyaknya perusahaan Go publik sehingga kebutuhan untuk pengauditan laporan keuangan semakin bertambah (Prabasari & Merkusiwati, 2017). Dan untuk mengetahui bagai mana kondisi dari perusahaan tersebut di lihat berdasarkan laporan keuangan telah melalui proses pengauditan. Dan hasil terakhir dari proses akuntansi merupakan laporan keuangan yang sudah melalui proses pengauditan (Abin & Nabawi, 2014). Pengauditan laporan keuangan memerlukan rentang waktu, rentang waktu yang di perlukan dalam proses pengauditan laporan keuangan di sebut dengan audit delay. Dalam penyampaian atau mengumumkan laporan keuangan oleh perusahaan kepada pengguna tergantung pada ketepatan waktu seorang auditor menyelesaikan proses pengauditan, bagi sebuah perusahaan waktu yang cepat dan sesuai untuk melakukan pengauditan laporan keuangan oleh auditor angan di utamakan, terlebih untuk perusahaan go publik. Faktor internalnya berupa pengaruh ukuran perusahaan, profitabilitas perusahaan dan auditor switching (pergantian auditor) (Harjanto, 2017)
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