Audit Delay Determinants in Manufacturing Companies: A Study on Firms Listed on the Indonesia Stock Exchange (2020–2024)
Determinan Audit Delay pada Perusahaan Manufaktur: Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (2020–2024)
DOI:
https://doi.org/10.21070/ups.12383Keywords:
Audit Delay, ESG Performance, Auditee Factors, Auditor Factors, Manufacturing CompaniesAbstract
This study examines the effect of ESG Performance, Auditee Factors, and Auditor Factors on Audit Delay in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Through a quantitative-verificative design, 125 data from annual reports and audited financial statements were analyzed using multiple linear regression with the assistance of SPSS, preceded by classical assumption tests. ESG Performance was proxied by the sustainability disclosure score; Auditee Factors were represented by Financial Distress through the DAR, institutional ownership, and the ratio of independent commissioners; and Auditor Factors were reflected by audit quality, audit tenure, and audit opinion. The results show that ESG Performance and Audit Opinion have a significant effect on Audit Delay, while Auditee Factors, Audit Quality, and Audit Tenure are not significant, indicating that auditor signals through audit opinions and non-financial transparency play a greater role in determining audit timeliness than internal supervision or audit firm reputation.
Downloads
References
R. Nuraisiah, T. Ismail, I. A. Hanifah, and I. Indriana, “A Bibliometric Analysis of Audit Delays: Implications for Financial Transparency and Sustainable Development Goals,” J. Lifestyle SDGs Rev., vol. 5, no. 1, p. e03070, Nov. 2024, doi: 10.47172/2965-730x.sdgsreview.v5.n01.pe03070.
Hartika Imanniar and Majidah, “Audit Delay: Faktor Auditee, Komisaris Independen, dan Faktor Auditor (Studi Empiris pada Perusahaan Sektor Properti, Real Estat, dan Konstruksi Bangunan yang Terdaftar di BEI Periode 2015-2018),” J. Akunt. Ekon., vol. 10, Jun. 2020.
S. Sukiranto, “The Effect of Solvency and Profitability on Audit Delay,” J. Ilm. Akunt. Kesatuan, vol. 13, no. 3, pp. 617–628, Jun. 2025, doi: 10.37641/jiakes.v13i3.3579.
Alan Darma Saputra, Chalisa Rahmi Irawan, and Wenny Anggresia Ginting, “Pengaruh Ukuran Perusahaan, Opini Audit, Umur Perusahaan, Profitabilitas dan Solvabilitas Terhadap Audit Delay,” Owner, vol. 4, Aug. 2020, doi: https://doi.org/10.33395/owner.v4n2.239.
O. C. Navilla and R. A. Rahayu, “The Effect of Independent Commissioners, Audit Committee, Internal Audit, Audit Quality, Company Size on Financial Performance in Banking Companies,” J. Ris. Akunt. Terpadu, vol. 17, no. 1, pp. 90–108, 2024, doi: https://dx.doi.org/10.35448/jrat.v17i1.25387.
Z. Tri Widyastuti, “PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN,OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAPAUDIT DELAY (Kajian pada Perusahaan Perbankan yang Terdaftar di Bursa Efek IndonesiaTahun 2016-2019),” DIPONEGORO J. Account., vol. 11, pp. 1–15, 2022.
F. Yuliana, R. R. Dewi, and R. N. Fajri, “Pengaruh Karakteristik Perusahaan Terhadap Lamanya Penyelesaian Audit (Audit Delay) (Studi Empiris pada Perusahaan Food And Beverage yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019),” Ekon. J. Econ. Bus., vol. 5, no. 1, p. 65, Mar. 2021, doi: 10.33087/ekonomis.v5i1.201.
I. Aziz and A. Indrabudiman, “Analisis Faktor-faktor yang Mempengaruhi Audit Delay dengan Profitabilitas sebagaiVariabel Intervening,” J. Keuang. dan Perbank., vol. 19, pp. 81–94, 2023, doi: https://doi.org/10.35384/jkp.v19i2.387.
R. Zannah, M. Miswaty, Y. Azizil Yudaruddin, and H. Anam, “PENGARUH UKURAN PERUSAHAN, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA,” J. GeoEkonomi, vol. 15, no. 1.2024, pp. 381–390, Jun. 2024, doi: 10.36277/geoekonomi.v15i1.2024.477.
M. Yusuf, T. Ismail, M. Taqi, and N. Soleha, “AUDIT DELAY IN THE AGENCY CONTEXT: PROFITABILITY, CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, AND TAX AVOIDANCE,” Financ. Credit Act. Probl. Theory Pract., vol. 4, no. 63, pp. 93–105, Aug. 2025, doi: 10.55643/fcaptp.4.63.2025.4812.
L. Al-farizi, R. A. Rahayu, A. W. Ramadhan, and N. Silvia, “REPUTATION’S IMPACT ON AUDITOR SWITCHING THROUGH AUDIT DELAYS AND FINANCIAL DISTRESS IN THE ENERGY SECTOR,” Int. J. Multidiscip., vol. 1, no. 3, pp. 44–64, Aug. 2024, doi: 10.61796/ijmi.v1i3.169.
R. A. Tumanggor and M. S. Lubis, “Pengaruh Likuiditas, Profitabilitas, Solvabilitas dan Ukuran perusahaan terhadap audit delay tahun 2017-2019,” Owner, vol. 6, no. 2, pp. 1208–1220, Feb. 2022, doi: 10.33395/owner.v6i2.736.
R. Suhendi and A. Firmansyah, “Kesulitan Keuangan, Proporsi Hutang dan Peluang Investasi, Audit Delay: Peran Moderasi Dewan Komisaris Independen,” Owner, vol. 6, no. 2, pp. 1373–1384, Mar. 2022, doi: 10.33395/owner.v6i2.746.
I. Kristianti and A. Setianingsih, “Pengaruh Manajemen Laba dan Tata Kelola Perusahaan Terhadap Audit Delay,” Owner, vol. 6, no. 2, pp. 1621–1632, Mar. 2022, doi: 10.33395/owner.v6i2.810.
Aulia Bella Marinda, Rini Widianingsih, Wita Ramadhanti, Atiek Sri Purwati, and Ratu Ayu Sri Wulandari, “PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT DELAYDENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI SELAMAPANDEMI COVID-19,” J. Ris. Akunt. SOEDIRMAN, vol. 2, Jun. 2023, Accessed: Sep. 23, 2026. [Online]. Available: http://repository.unsoed.ac.id:443/id/eprint/22526
M. Rafi, D. Adriansyah, and R. A. Rahayu, “The Effect of Audit Committee and Audit Independence on the Quality of Financial Statements with Audit Quality as a Moderating Variable [Pengaruh Komite Audit dan Independensi Audit Terhadap Kualitas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderasi],” J. Keuang. dan Perbank., 2025, [Online]. Available: www.idx.co.id
S. Hermawan, Y. A. Sari, S. Biduri, D. Rahayu, and R. A. Rahayu, “CORPORATE SOCIAL RESPONSIBILITY, FIRM VALUE, AND PROFITABILITY: EVIDENCE FROM PHARMACEUTICAL COMPANIES IN INDONESIA AND MALAYSIA,” Int. J. Prof. Bus. Rev., vol. 8, no. 2, 2023, doi: 10.26668/businessreview/2023.v8i2.625.
F. Siswanto and S. Suhartono, “THE EFFECT OF INSTITUTIONAL OWNERSHIP, PUBLIC ACCOUNTING FIRM REPUTATION, AUDITOR INDUSTRY SPECIALIZATION PROFITABILITY, AND COMPANY SIZE ON AUDIT DELAY (STUDY IN CONSUMER GOODS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2018-2020),” J. Akunt., vol. 16, no. 2, pp. 192–218, 2022, doi: 10.25170/jara.v16i1.1313.
J. Marcelino and M. Mulyani, “UKURAN PERUSAHAAN MEMODERASI PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY,” Agustus, vol. 10, no. 2, 2021, doi: 10.46806/ja.v10i2.802.
A. S. Prameswari, D. Rahmawati, H. Yustrianthe, S. Tinggi, I. Ekonomi, and Y. Jakarta, “Prameswari dan Yustrianthe: Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay… ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA),” 2015.
L. Zhang and C. Guo, “Can corporate ESG performance improve audit efficiency?: Empirical evidence based on audit latency perspective,” PLoS One, vol. 19, no. 3 March, Mar. 2024, doi: 10.1371/journal.pone.0299184.
A. Karina and F. Kusumawardhani, “ANALYSIS OF SOLVABILITY, LIQUIDITY, AND COMPANY SIZE ON AUDIT DELAY WITH AUDIT QUALITY AS MODERATION,” JRAK, vol. 15, no. 2, pp. 209–218, Oct. 2023, doi: 10.23969/jrak.v15i2.7304.
M. Sulistiawati and F. Amyar, “Pengaruh Ukuran Perusahaan, Audit Tenure, Dan Profitabilitas Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019,” J. Ilm. Akunt. Kesatuan, vol. 10, no. 3, pp. 585–596, Dec. 2022, doi: 10.37641/jiakes.v10i3.1602.
D. Puryati, “Faktor Yang Mempengaruhi Audit Delay,” J. Akunt. Kaji. Ilm. Akunt., vol. 7, no. 2, pp. 200–212, Aug. 2020, doi: 10.30656/jak.v7i2.2207.
Daffa Bagaskara, Petrol, and Hera, “PENGARUH UKURAN PERUSAHAAN, UKURAN KAP, DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KESEHATAN,” TRANSEKONOMIKA, Jul. 2023, doi: https://doi.org/10.55047/transekonomika.v3i3.442.
Muh Khairil Amri, Keisya Putri Salsabila, Andi Ratu Zaqhila, Fildzah Nur Aini R, and Fina Ruzika Zaimar, “AUDIT DELAY DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADAPERUSAHAAN PUBLIK: LITERATUR REVIEW PERIODE 2020-2024,” Didakt. J. Ilm. PGSD FKIP Univ. Mandiri, vol. Volume 11 Nomor 04, Dec. 2025.
Indira Daryn Hulu, Isabella Christy Ludang, Amsal Caesar Salomo, and Melinda Malau, “PENGARUH PROFITABILITAS, GOOD CORPARATE GOVERNANCE,DAN UKURAN KAP TERHADAP AUDIT DELAY DENGAN KUALITASAUDIT SEBAGAI PEMODERASI,” Integr. Perspect. Soc. Sci. J., 2026.
E. M. Al-Matari, “Do corporate environmental sustainability affect corporate performance? the role of board diversity evidence from Saudi Arabia stock market,” Contaduria y Adm., vol. 70, no. 3, pp. 49–76, 2025, doi: 10.22201/fca.24488410e.2025.5591.
I. Ben Jazia and M. Kachouri, “Board Size as a Mediator in the Relationship Between Corporate Social Responsibility and Audit Quality: Insights from Europe,” 2024.
C. I. E. Pratiwi and I. D. N. Wiratmaja, “Pengaruh Audit Tenure dan Kompleksitas Operasi Terhadap Audit Delay Perusahaan Pertambangan di BEI Tahun 2013-2016,” E-Jurnal Akunt., p. 1964, Aug. 2018, doi: 10.24843/eja.2018.v24.i03.p12.
Puji Astuti and Erna Puspita, “REPUTASI AUDIT SEBAGAI PEMODERASIPENGARUH LABA OPERASI, AUDIT TENURE, DANUKURAN PERUSAHAAN TERHADAP AUDIT DELAY,” J. Peta, vol. 5, no. 2, Jul. 2020.
I. G. W. K. N. M. D. Ratnadi, “PENGARUH FINANCIAL DISTRESS, UMUR PERUSAHAAN, AUDIT TENURE, KOMPETENSI DEWAN KOMISARIS PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN,” E-Jurnal Akunt., no. Vol 20 No 3 (2017), pp. 1933–1960, 2017, [Online]. Available: https://ojs.unud.ac.id/index.php/akuntansi/article/view/28355/20150
Downloads
Additional Files
Posted
Categories
License
Copyright (c) 2026 UMSIDA Preprints Server
This work is licensed under a Creative Commons Attribution 4.0 International License.
