PENGARUH GENDER KOMITE AUDIT, UKURAN KOMITE AUDIT, DAN OPINI AUDIT PADA AUDIT DELAY
THE INFLUENCE OF AUDIT COMMITTEE GENDER, AUDIT COMMITTEE SIZE, AND AUDIT OPINION ON AUDIT DELAY
Penelitian ini bertujuan untuk menguji pengaruh gender komite audit, ukuran komite audit, dan opini audit terhadap audit delay dengan menggunakan solvabilitas dan profitabilitas sebagai variabel kontrol. Studi kuantitatif ini menganalisis data sekunder dari 150 laporan keuangan tahunan perusahaan sektor industrial yang terdaftar di BEI periode 2021–2023. Sampel dipilih melalui metode purposive sampling dan data dianalisis menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa kelima variabel secara simultan berpengaruh signifikan terhadap audit delay. Secara parsial, opini audit dan profitabilitas memiliki pengaruh negatif signifikan, mengindikasikan keterkaitan dengan audit delay yang lebih pendek. Sebaliknya, solvabilitas berpengaruh positif signifikan, menunjukkan hubungan dengan audit delay yang lebih lama. Namun, gender komite audit dan ukuran komite audit tidak menunjukkan pengaruh parsial yang signifikan terhadap audit delay.
This research aims to examine the effect of audit committee gender, audit committee size, and audit opinion on audit delay, using solvency and profitability as control variables. This quantitative study analyzed secondary data from 150 annual financial reports of industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample was selected using a purposive sampling method and the data were analyzed using multiple linear regression. The results showed that all five variables simultaneously had a significant effect on audit delay. Partially, audit opinion and profitability had a significant negative effect, indicating a relationship with shorter audit delays. Conversely, solvency had a significant positive effect, indicating a relationship with longer audit delays. However, audit committee gender and audit committee size did not show a significant partial effect on audit delays.