Pengaruh Opini Audit, Pergantian Auditor, dan Komite Audit terhadap Audit Delay

Abstract

This study aims to examine the effect of audit opinion, auditor switching, and audit committee on audit delay. The population consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The sample was selected using purposive sampling based on predetermined criteria, resulting in 52 companies and 260 observations. This study uses a quantitative approach with secondary data obtained from audited financial statements and annual reports. Data were analyzed using panel data regression with EViews 13. The results show that audit opinion, auditor switching, and audit committee simultaneously have a significant effect on audit delay. Partially, audit opinion does not have a significant effect on audit delay. Auditor switching has a significant effect on audit delay, while the audit committee also has a significant effect on audit delay. These findings indicate that differences in audit opinion do not significantly determine the length of audit completion, whereas auditor switching and audit committee are associated with the audit completion process. The coefficient of determination shows an Adjusted R-squared value of 21.85%, indicating that audit opinion, auditor switching, and audit committee explain 21.85% of the variation in audit delay, while the remaining 78.15% is explained by other factors outside the research model. This study provides empirical evidence regarding factors affecting audit delay in property and real estate companies in Indonesia and may contribute to the development of further research concerning audit timeliness and corporate reporting.