Pengaruh Pergantian Auditor, Kepemilikan Institusional, dan Audit Fee terhadap Audit Delay

Abstract

Timely audited financial reporting is important for investors and other stakeholders, yet audit delay remains a concern among listed companies, including those in the property and real estate sector. This study examines the effect of auditor switching, institutional ownership, and audit fee on audit delay in property and real estate companies listed on the Indonesia Stock Exchange during 2019–2024. The study employed a quantitative approach using secondary data obtained from annual reports and financial statements. Using purposive sampling, 33 companies were selected, resulting in 198 firm-year observations. The data were analyzed using panel data regression with EViews 12. The findings indicate that auditor switching and audit fee significantly affect audit delay, while institutional ownership does not have a significant effect. Simultaneously, auditor switching, institutional ownership, and audit fee significantly affect audit delay. These findings indicate that changes in auditors and audit fee are relevant factors in understanding variations in audit completion time, whereas institutional ownership alone does not appear sufficient to determine audit delay in the observed companies.