Anteseden dan Konsekuensi Audit Delay Pada Perusahaan Perbankan Perioda 2011-2014

Abstract

Timeliness in financial reporting can contribute to efficient performance for the stock market because it can reduce the asymmetry information, mitigate insider trading, and improve the usefulness decision of information to stakeholders. There were inconsistencies in prior research and the case of delay submission on issuer financial statements to the Financial Service Authority. There were 30 cases for each in 2013 and 2014. This study aimed to examine (1) the negative impact between the company size, profitability, leverage, and the auditor quality on audit delay; (2) the positive impact of audit delay on audit switching; and (3) the positive impact of audit delay and audit delay switching on audit quality in banking companies listed on the Stock Exchange 2011-2014 period. A purposive sampling method is used and as the sample, 30 companies are obtained in four years so the analyzed data was based on 120 observations. The data analysis technique used is multiple linear and logistic regression. Results showed that (1) the size of the company and leverage have no impact on audit delay, while the return on assets and the auditor quality have a negative impact and significantly related to audit delay; (2) audit delay has a positive impact and significantly related to audit switching; (3) audit delay has a positive impact and significantly related to audit quality, while audit switching has no impact on audit quality. This study has contributed in optimizing timeliness performance of financial information reporting, effectiveness and efficiency of audit time range so that general information increased, and The implication for audit quality of financial statements become more reliable.

Ketepatwaktuan dalam pelaporan keuangan dapat memberikan kontribusi kinerja yang efisien bagi pasar modal karena dapat mengurangi asimetri informasi, memitigasi insider trading dan meningkatkan keputusan kegunaan informasi bagi stakeholders. Adanya ketidakonsistenan penelitian terdahulu serta fenomena kasus keterlambatan penyampaian laporan keuangan emiten ke Otoritas Jasa Keuangan tercatat sebanyak 30 kasus untuk masing-masing tahun 2013 dan 2014, sehingga penelitian ini bertujuan untuk menguji (1) pengaruh negatif antara ukuran perusahaan, profitabilitas, leverage dan kualitas auditor terhadap audit delay; (2) pengaruh positif audit delay terhadap audit switching dan (3) pengaruh positif audit delay dan audit switching terhadap kualitas audit pada perusahaan perbankan yang terdaftar di BEI periode 2011-2014. Metoda pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 30 perusahaan selama empat tahun, sehingga data yang dianalisis sebanyak 120 amatan. Teknik analisis data yang digunakan adalah regresi linier berganda dan logistik. Hasil penelitian menunjukkan bahwa (1) ukuran perusahaan dan leverage tidak berpengaruh terhadap audit delay, sedangkan return on asset dan kualitas auditor memiliki pengaruh negatif dan signifikan terhadap audit delay; (2) audit delay memiliki pengaruh positif dan signifikan terhadap audit switching; (3) audit delay memiliki pengaruh positif dan signifikan terhadap kulitas audit, sedangkan audit switching tidak berpengaruh terhadap kualitas audit. Penelitian ini memiliki kontribusi dalam mengoptimalkan kinerja terkait ketepatwaktuan pelaporan informasi keuangan, efektivitas dan efisiensi rentang waktu audit sehingga nilai informasi secara umum mengalami peningkatan dan berimplikasi terhadap kualitas audit atas laporan keuangan menjadi lebih andal.