AUDIT DELAY SEBELUM DAN SAAT MASA PANDEMI: APAKAH FINANCIAL DISTRESS DAN PROFITABILITAS PENTING?
AUDIT DELAYS BEFORE AND DURING THE PANDEMIC: ARE FINANCIAL DISTRESS AND PROFITABILITY IMPORTANT?
Penelitian ini menguji bagaimana financial distress dan profitabilitas sebagai variabel independen memengaruhi audit delay di perusahaan healthcare sebelum dan selama pandemi. Penelitian kuantitatif ini tidak hanya ditujukan untuk menguji pengaruh variabel-variabel tersebut terhadap audit delay. Namun penelitian ini juga bertujuan untuk mengetahui apakah terdapat perbedaan keadaan audit delay pada perusahaan healthcare saat sebelum pandemi (2018–2019) dan selama pandemi (2020–2021). Penelitian ini menggunakan analisis statistik berupa Uji T parsial dan Paired Sample T-Test dengan program SPSS versi 25. Penelitian menggunakan sampel sebanyak 12 perusahaan healthcare yang terdaftar di BEI (Bursa Efek Indonesia). Hasil penelitian menunjukkan bahwa financial distress tidak berpengaruh terhadap audit delay, baik saat sebelum maupun selama pandemi. Namun profitabilitas berpengaruh negatif terhadap audit delay pada kedua waktu tersebut. Selain itu, terdapat perbedaan audit delay antara kondisi sebelum pandemi dan pandemi.
This study examined how the COVID-19 pandemic's financial circumstances—specifically, financial distress and profitability as independent variables—affected audit delays in healthcare firms. The objective of this quantitative research was not only to examine the influence of those variables on audit delays. Furthermore, this study also aimed to determine if there were any differences in the audit delay circumstances in healthcare firms before the pandemic (2018–2019) and during the pandemic (2020–2021). The study utilized statistical analyses such as partial t-tests and paired sample t-tests by using the SPSS program version 25. It focused on a sample of 12 healthcare firms listed on the IDX (Indonesia Stock Exchange). The results show that audit delays, both before and after the epidemic, were not significantly impacted by financial distress. However, profitability has a negative effect on audit delays in both times. Additionally, there were differences in audit delay between the pre-pandemic and pandemic eras.