Effects of Company Size, Profitability and Auditor's Reputation on Audit Delay And its Impact on Abnormal Return


    Kevin Phillips( 1 ) Sutandi Sutandi( 2 )

    (1) Universitas Buddhi Dharma
    (2) Universitas Buddhi Dharma




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


Download data is not yet available.


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 DOI: 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 DOI: 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 DOI: 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

Phillips, K., & Sutandi, S. (2022). Effects of Company Size, Profitability and Auditor’s Reputation on Audit Delay And its Impact on Abnormal Return. ECo-Buss, 5(1), 250–259. https://doi.org/10.32877/eb.v5i1.393



DOI: https://doi.org/10.32877/eb.v5i1.393
DOI : https://doi.org/10.32877/eb.v5i1.393
Abstract views: 254 / PDF downloads: 243