THE EFFECT OF AUDIT TENURE, PROFITABILITY AND SOLVENCY ON AUDIT DELAY WITH AUDIT QUALITY AS MODERATION : EVIDENCE FROM ASEAN
Keywords:
Audit Delay, Audit Tenure, Profitability, Solvency
Abstract
This research aims to analyze the effect of auditor tenure, profitability, and solvency on the possibility of audit delay in real estate companies’ period 2020-2023 listed on S&P Capital IQ. This research uses a sample criterion of companies that provide complete financial statement data on real estate companies in Indonesia, the Philippines, Malaysia, Thailand and Singapore. The research uses quantitative approach with regression analysis. Research showed that audit delays are negatively affected by auditor tenure and profitability. Solvency also has a negative effect on audit delay. The implication of this analysis is the importance of the level of profit in reducing the risk of audit delay which can increase efficiency in the company's financial reporting, as well as considering the length of the relationship between the company and the auditor.
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Alfiani, D., & Nurmala, P. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Reputasi Kantor Akuntan Publik terhadap Audit Delay
Ayuptri Ekonomi Dan Bisnis Islam, G., Sts Jambi Maulana Yusuf, U., Sts Jambi Mellya Embun Baining, U., & Sts Jambi, U. (2023). Pengaruh Solvabilitas, Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Audit Delay (Studi Pada Perusahaan Real Estate dan Property). Ekonomi Dan Akuntansi, 3(3), 260–271. Https://Doi.Org/10.55606/Jurimea.V3i3
Clara Agneta, S. (N.D.). Pengaruh Proporsi Komite Audit, Audit Tenure, Kompleksitas Operasi, dSolvabilitas Terhadap Audit Delay pada Perusahaan Konstruksi, Property dan Real Estate Yang Terdaftar pada Bursa Efek Indonesia Tahun 2020-2022.
Damayanti, R., & Saputra, M. R. (2024). Pengaruh Umur Listing, Audit Tenure, dan Investment Opportunity Set terhadap Audit Report Lag. Jurnal Mahasiswa Humanis, 4(3), 924–936.
Jurnal, H., Safitri, M. N., Aggraini, T., Ekonomi, F., Bisnis, D., & Akuntansi, /. (N.D.). Jurnal Ilmiah Akuntansi Pengaruh Profitabilitas, Reputasi Kap, Audit Tenure dan Ukuran Perusahaan Terhadap Audit Delay pada Perusahaan Sektor Barang Konsumen Non-Primer yang Terdaftar di Bursa Efek Indonesia (Bei) Periode 2018-2022. Https://Doi.Org/10.69714/En75cd24
Muharramah, R., & Hakim, M. Z. (2021). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Nilai Perusahaan.
Parahyta, C., & Herawaty, V. (2020). Pengaruh Financial Distress, Profitabilitas dan Audit Tenure terhadap Audit Report Lagdengan Ukuran Perusahaan Sebagai Variabel Moderasi.
Rahman, E., Setiawan, A., & Djajadikerta, H. (2024). Financial Statement Fraud a Systematic Literature Review.
Ritonga, H. H., Erlina, & Absah, Y. (2023). The Effect of Debt Default, Audit Lag, Profitability, and Financial Distress on Going Concern Audit Opinion with Firm Size as a Moderating Variable in Mining Companies Listed on the Indonesia Stock Exchange 2016-2020.
Setiyowati, J. A. (Akuntansi R.;, & Januarti, M. (2022). Analysis of Influencing Factors Affecting Audit Report Lag. Indira Januarti/ Analysis of Influencing Factors Affecting Audit Report Lag 236 | Jurnal Aset (Akuntansi Riset, 14(2), 235–244. Https://Doi.Org/10.17509/Jurnal
Siagian, R., Erlina, & Fachrudin, K. A. (2022). The Influence of Audit Tenure, Firm Size, Profitability and Solvency on Audit Delay with Kap's Reputation as a Moderating Variable in Lq45 Companies Listed on Indonesia Stock Exchange.
Sihombing, T., & Florencia, N. (2023). Jurnal Aset (Akuntansi Riset) Public Firm Size Moderating Factors on Audit Report Lag: Evidence from Asean Sihombing and Florencia, Public Firm Size Moderating Factors on Audit Report Lag:…| 90. Https://Doi.Org/10.17509/Jaset.V16i1
Sihombing, T., Nabiilah, S., & Aldanny, Z. (N.D.). The Effect of Financial Distress, Auditor Switching, Audit Committee and Covid-19 Pandemic on Audit Delay.
Sylviana, D., & Perangin-Angin, B. (2019). Seminar Nasional Teknologi Komputer & Sains (Sainteks) Pengaruh Solvabilitas, Pergantian Auditor dan Opini Auditor Terhadap Audit Delay. Https://Seminar-Id.Com/Semnas- Sainteks2019.Html
Wulansari, A. A., & Pohan, H. T. (2024). Pengaruh Economic Disclosure pada Sustainability Report dan Good Corporate Governance terhadap Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022.
Yulaeli, T. (2022). Pengaruh Fee Audit dan Audit Tenure terhadap Kualitas Audit. Jurnal Buana Akuntansi, 7(2), 191–199. Https://Doi.Org/10.36805/Akuntansi.V7i2.2113
Published
2025-09-20
How to Cite
Sihombing, T., & Khairunisa, B. P. (2025). THE EFFECT OF AUDIT TENURE, PROFITABILITY AND SOLVENCY ON AUDIT DELAY WITH AUDIT QUALITY AS MODERATION : EVIDENCE FROM ASEAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(3), 332-341. https://doi.org/10.31955/mea.v9i3.6188
Section
Articles
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