Faktor Internal dan Eksternal Perusahaan yang Mempengaruhi Audit Delay

(Studi kasus pada perusahaan manufaktur yang terdaftar di BEI pada tahun
2013-2017)

Penelitian Terdahulu
No. Judul Peneliti Metode Variabel dan Hasil
penelitian ukuran
1. Audit Office Jong-Hag Multivariat Variable office size is positively
Size, Audit Choi, e analysis Independen: associated with audit
Quality and Chansog (MANOV Audit Office quality proxied by
Audit Pricing (Francis) A) Size (Dummy)
unsigned abnormal
2000-2005 Kim,
accruals. office size is
(2007) Jeong-Bon
one of the most important
Kim, and Variable
Yoonseok Dependen: engagement-specific
Zang Audit Quality determinants of audit
(abnormal quality and audit pricing.
accruals), Audit
Pricing
(Database)
2. Analisis Muhamma Analisis Variable Audit fee
Pengaruh d Kafabih Regresi Independen: mempengaruhi kualitas
Client Size, Agustinus Berganda Client Size dari sebuah audit atas
Audit Firm Santosa (Total aset),pemeriksaan laporan
Size dan Audit Adiwibowo Audit Firm keuangan pada
Fee terhadap Size (Dummy), perusahaan-perusahaan
sampel dengan arah
Audit Quality Audit Fee
positif. Ukuran
2012-2015 (Pengungkapan
perusahaan berpengaruh
(2017) pada lap keu) secara signifikan
terhadap kualitas audit
atas pemeriksaan laporan
Variable keuangan pada
Dependen: perusahaan-perusahaan
Audit Quality dengan arah positif.
(Abnormal Ukuran perusahaan
working capital berpengaruh secara
accruals) signifikan terhadap
kualitas audit atas
pemeriksaan laporan
keuangan pada
perusahaan-perusahaan
dengan arah positif.
3. Internal and Maggy, Multiple Variabel Solvability is significant
External Patricia regression Independen: positively associated with
Determinants Diana analysis Profitability audit delay, while firm
of Audit (NPM), size is significant
 Delay: Solvability negatively associated
Evidence from (DER), with audit delay. Further,
Indonesian Complexity profitability, complexity,
Manufacturing (Numbers of audit committee and size
Companies subsidiaries), of the public accounting
2013-2015 audit firm have no significant
(2018) committee effect on audit delay.
(Number of
audit
committee ),
Size of Public
Accounting
Firm(dummy)

Variable
Dependen:
Audit Delay
(waktu untuk
menyelesaikan
audit)

Variabel
Kontrol: Firm
Size (Total
aset)
4. Internal and Rizal Multiple Variable Profitability, Solvency
External Mawardi regression Independen: Level, Size Measurement
COmpany’s analysis Profitability and Size of Public
Factor on (ROA), Accounting Firm (KAP)
Audit Delay Solvability on the Audit Delay
(Study from (Debt Ratio), shows that the variables
Indonesia Company Size that significantly affect
Stock (Total Aset), audit delay is the level of
Exchange in Size of Public profitability (ROA), the
2012) (2016) Accounting level of solvency (SLV)
Firm (Dummy) and size measurement
(ASSET).
Based Test Results-F
Variable
Audit Delay, showed
Dependen:
results that together there
Audit Delay
is a significant effect
(waktu untuk
between all independent
menyelesaikan
variables
audit)
5. The Impact of Maretno Analisis Variabel firms with a higher
Demographic Agus Regresi Independen: percentage of ethnic
Characteristics Harjoto, Berganda gender and minority directors on
of CEOS and Indrarini ethnicity of their audit committee pay
Directors Laksmana, CEO, and audit significantly higher audit
on Audit Fees Robert Lee, committee fees.
and Audit Del
female CEOs and both
ay
female and ethnic
Variabel
(2015) minority directors are
Dependen:
sensitive to the market
Audit Fee and
pressure to avoid audit
Audit Delay
delay.