Pengaruh Ukuran Perusahaan dan Solvabilitas terhadap Audit Delay pada Perusahaan Sub Sektor Minyak, Gas dan Batu Bara yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024

Hanna Febriyani; Taat Kuspriyono

doi:10.61132/moneter.v3i4.1854

Authors

Hanna Febriyani Universitas Bina Sarana Informatika
Taat Kuspriyono Universitas Bina Sarana Informatika

DOI:

https://doi.org/10.61132/moneter.v3i4.1854

Keywords:

Audit Delay, Company Size, Indonesia Stock Exchange, Solvency, Subsector of Oil and Gas

Abstract

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.

Downloads

Download data is not yet available.

References

Aliyah, A. H. (2022). Peran Usaha Mikro Kecil dan Menengah (UMKM) untuk meningkatkan kesejahteraan masyarakat. Welfare Jurnal Ilmu Ekonomi, 3(1), 64–72. https://doi.org/10.37058/wlfr.v3i1.4719

Astuti, D. A. S., & Viriany. (2020). Faktor-faktor yang mempengaruhi nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI. Jurnal Paradigma Akuntansi, 3(2), 766. https://doi.org/10.24912/jpa.v3i2.11798

Dani, R., Kamaliah, & Silfi, A. (2023). Pengaruh solvabilitas, kompleksitas operasional, upaya audit, likuiditas, profitabilitas, dan ukuran perusahaan terhadap audit delay pada perusahaan manufaktur terdaftar indeks tahun 2019–2021. Management Studies and Entrepreneurship Journal, 4(April), 2173–2191.

Fitriana, A. (2024). Buku ajar analisis laporan keuangan. Akademi Keuangan & Perbankan Riau (AKBAR) Pekanbaru.

Goh, T. S. (2024). Financial finance. International Journal of Theoretical and Applied Finance. https://doi.org/10.1142/S0219024924500110

Hayati, K., Tambunan, A., Sitorus, R. A., & Sitanggang, E. S. (2021). Pengaruh current ratio, inventory turnover, total asset turnover, dan debt to equity ratio terhadap return on asset pada perusahaan manufaktur yang terdaftar di BEI tahun 2016–2019. Assets: Jurnal Ekonomi, Manajemen dan Akuntansi, 11(2), 222. https://doi.org/10.24252/assets.v11i2.20949

Herman, A. R. (2022). Analisis faktor-faktor yang mempengaruhi audit delay pada perusahaan manufaktur sub-sektor minyak dan gas bumi yang terdaftar di Bursa Efek. Sains Akuntansi dan Keuangan, 1(3), 162–171.

Lewinsky, J., & Krisnadi, A. R. (2020). Analisis pengaruh personal branding dan restaurant atmosphere terhadap keputusan pembelian konsumen di 88 Korean Kitchen Senopati, Jakarta Selatan. Jurnal Sains Terapan Pariwisata, 5(2), 18–24.

Marnilin, F., Mutmainah, I., Yulia, I. A., & Mahfudi, A. Z. (2023). Pengaruh perceived value terhadap kepuasan implementasi program MBKM. 11(1), 1–10. https://doi.org/10.37641/jimkes.v11i1.936

Maulana, M. T., & Purwantoro. (2024). Pengaruh ukuran perusahaan, profitabilitas, solvabilitas, dan pendahuluan. Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 7(1).

Olimsar, F. (2023). Pengaruh ukuran perusahaan dan solvabilitas terhadap audit delay. Jurnal Ekonomi & Ekonomi Syariah, 6(1), 506–516. https://doi.org/10.31000/competitive.v1i2.216

Salsabila, S. A., & Triyanto, D. N. (2020). Pengaruh audit tenure, profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay (Studi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015–2018). E-Proceeding of Management, 7(1), 688–695.

Sianturi, V., & Silaban, A. (2023). Determinan audit delay pada perusahaan manufaktur di Bursa Efek Indonesia. Jurnal Ekonomi dan Manajemen Teknologi, 7(2), 505–512. https://doi.org/10.35870/emt.v7i2.1163

Silalahi, R. A., Hafsari, A. A., Situmorang, D., Ginting, N. E. B., Girsang, A. B., Martin, M., Febriyansi, E., & Ompusunggu, D. P. (2024). Hasil perhitungan asumsi klasik: Tentang uji. Jurnal Ilmiah Multidisipliner (JIM), 8(12), 218–225.

Sukmantari, N. W. F., Astuti, P. D., & Putra, I. G. B. N. P. (2023). Pengaruh profitabilitas, ukuran perusahaan, dan opini audit terhadap audit delay. Jurnal Riset Akuntansi Warmadewa, 3(2), 42–48. https://doi.org/10.22225/jraw.3.2.7612.42-48

Sutanto, M. G., & Meiden, C. (2023). Faktor-faktor yang berpengaruh terhadap audit delay. 10(1), 1854–1863. https://doi.org/10.32722/account.v10i1.5604