Pengaruh Opini Audit Tahun Sebelumnya, Financial Distress, dan Komite Audit terhadap Audit Delay
DOI:
https://doi.org/10.37481/jmeb.v6i3.2084Keywords:
Audit Delay, Previous Audit Opinion, Financial Distress, Audit Committee, Corporate GovernanceAbstract
Audit delay remains a recurring issue because it reduces the timeliness of financial reporting and may affect the relevance of information used by investors and other stakeholders. Previous studies have reported inconsistent findings regarding the determinants of audit delay, particularly concerning previous audit opinion, financial distress, and audit committee characteristics. This study aims to examine the influence of previous audit opinion, financial distress, and audit committee on audit delay in Basic Materials companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The study employed a quantitative approach using secondary data obtained from annual reports. Samples were selected through purposive sampling, and the hypotheses were tested using panel data regression analysis. The findings indicate that previous audit opinion has a positive and significant effect on audit delay, suggesting that companies receiving certain audit opinions tend to experience longer audit completion. Financial distress does not have a significant effect on audit delay, indicating that a company's financial condition is not the primary consideration in determining audit completion time. Meanwhile, the audit committee has a negative and significant effect on audit delay, implying that stronger audit committee oversight contributes to a more timely audit process. These findings provide practical implications for corporate management and regulators in strengthening corporate governance to improve the timeliness of audited financial reporting.
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