Pengaruh Karakteristik Perusahaan dan Karakteristik Auditor terhadap Audit Delay pada Perusahaan sektor Consumer Cyclicals di Indonesia

The Influence of Company Characteristics and Auditor Characteristics on Audit Delay of Consumer Cyclicals Sector Companies in Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan termasuk ukuran perusahaan, profitabilitas, leverage, serta karakteristik auditor meliputi audit tenure dan reputasi Kantor Akuntan Publik pada sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2020-2024. Penelitian ini menggunakan metode kuantitatif. Jumlah perusahaan yang dijadikan sampel berjumlah 99 dengan kriteria tertentu. Teknik analisis data pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan dan audit tenure berpengaruh negatif terhadap audit delay, profitabilitas dan leverage tidak berpengaruh terhadap audit delay, sedangkan reputasi kantor akuntan publik berpengaruh positif terhadap audit delay. 

This study aims to determine the influence of company characteristics, including company size, profitability, leverage, and auditor characteristics, including audit tenure and reputation of Public Accounting Firms, on the Consumer Cyclicals sector listed on the Indonesia Stock Exchange in 2020-2024. This study uses quantitative methods. The number of companies sampled was 99 with certain criteria. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that company size and audit tenure have a negative effect on audit delay, profitability and leverage have no effect on audit delay, while the public accounting firm reputation has a positive effect on audit delay. These findings can provide an overview of the factors influencing audit delay in Consumer Cyclicals sector companies on the Indonesia Stock Exchange for the 2020-2024 period.