Effects of Company Size, Profitability and Auditor's Reputation on Audit Delay And its Impact on Abnormal Return
Keywords:Size, Return On Assets, Auditor's Reputation, Audit Delay, Abnormal Return
The purpose of this research is to study the effect of firm size, profitability, auditor's reputation for delays in audit completion and its effect on abnormal returns in companies listed on the LQ45 Index. Secondary data for 2017-2019 from 25 companies used in this study were selected using a purposive sampling method according to research needs by selecting companies as samples. The technique of analyzing data in this study uses two regressions, namely multiple linear regression and standard linear regression which is processed using SPSS version 25. This study gives the results that company size (X1) and profitability (X2) partially have a negative and significant influence on delays. completion of the audit, while the reputation of the auditor (X3) in a partial way does not affect the delay in the completion of the audit (AD). Simultaneously, the three independent variables have a significant effect on the delay in audit completion. This study also provides results that the delay in audit completion has no effect on abnormal returns (Y) on LQ45 index companies in 2017-2019
Ghouzali, I. (2018). Aplikasi Analisis Multivariete SPSS 25 (9th edition) (9th ed.). Universitas Diponegoro.
Indonesia Stock Exchange. (2021). IDX Monthly Statistics August 2021. Indonesia Stock Exchange Data Services Division, 30(08), 139. https://www.idx.co.id/media/8721/idx-monthly-mei-2020.pdf
Istika, T. M. (2019). Faktor-Faktor Yang Mempengaruhi Audit Delay Dan Dampaknya Terhadap Abnormal Return [Universitas Islam Indonesia]. https://dspace.uii.ac.id/handle/123456789/14068
Karina, A., & Jannah, M. (2017). Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Kualitas Auditor Terhadap Abnormal Return Saham Dengan Timeliness Of Financial Reporting Sebagai Variabel Intervening. Jurnal Riset Akuntansi Dan Auditing, IV(2), 76–93. https://docs.google.com/document/d/1fA4zZjd0R3jMVZZo-e3yOCG9Iu5YqyHER8op6FaOD4Q/edit
Lestari, S. Y., & Nuryatno, M. (2018). Faktor Yang Mempengaruhi Audit Delay Dan Dampaknya Terhadap Abnormal Return Perusahaan Di Bursa Efek Indonesia. Jurnal Analisa Akuntansi Dan Perpajakan, 2(1), 50–63. https://doi.org/10.25139/jaap.v2i1.458
Livy, & Sutandi. (2016). Pengaruh Ukuran Perusahaan, Tingkat Profitabilitas Dan Solvabilitas Terhadap Audit Report Lag. Jurnal Ilmiah Akuntansi Dan Teknologi (AKUNTOTEKNOLOGI), 8(2), 1–8.
Manuel, A., & Sutandi. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan Dan Profitabilitas Terhadap Audit Delay. Jurnal Ilmiah Akuntansi Dan Teknologi (AKUNTOTEKNOLOGI), 10(1), 1–13.
Normalita, V., Ts, K. H., Studi, P., Universitas, A., & Batik, I. (2020). Faktor Yang Mempengaruhi Audit Delay (Studi Empiris perusahaan manufaktur sektor industri dasar dan kimia yang Terdaftar di BEI). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(1), 538–544. https://doi.org/10.35794/emba.v8i1.27857
Pradiva, S. N., & Adi, S. W. (2021). Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019). Seminar Nasional Ekonomi Dan Bisnis, 379–388. https://doi.org/10.32528/psneb.v0i0.5190
Sumantri, Desiana, & Hendi. (2018). Analisis Faktor Perusahaan Dan Auditor Yang Mempengaruhi Keterlambatan Penyelesaian Audit Dan Dampaknya Terhadap Reaksi Investor. Jurnal Benefita, 3(1), 106–123. https://doi.org/10.22216/jbe.v3i1.2508
Syafitri, I. A. (2020). Pengaruh Karakteristik Perusahaan, Reputasi Auditor, Dan Opini Udit Terhadap Audit Delay Serta Dampaknya Terhadap Abnormal Return. Universitas Islam Indonesia
How to Cite
Copyright (c) 2022 eCo-Buss
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
I hereby assign and transfer to eCo-Buss all exclusive copyright ownership rights to the above work. This includes, but is not limited to, the right to publish, republish, downgrade, distribute, transmit, sell, or use the work and other related materials worldwide, in whole, or in part, in all languages, in electronic, printed, or any other form of media, now known or hereafter developed and reserves the right to permit or license a third party to do any of the above. I understand that this exclusive right will belong to eCo-Buss from the date the article is accepted for publication. I also understand that eCo-Buss , as the copyright owner, has sole authority to license and permit reproduction of the article. I understand that, except for copyright, any other proprietary rights associated with the work (e.g. patents or other rights to any process or procedure) must be retained by the author. In addition, I understand that eCo-Buss permits authors to use their papers in any way permitted by the applied Creative Commons license.