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Abstract. The purpose of this study is to examine the effect of company size, company age, profitability, leverage, and
audit tenure on audit delay. The sample in this study is selected with a purposive sampling method on the companies listed
on the IDX in 2019, with a total sample of 581 companies. The method of analysis used multiple linear regressions. The
result of this study indicates that company size and profitability negatively influenced audit delay. Meanwhile, the company
age, leverage, and audit tenure did not affect audit delay.
Keywords: Company Size; Company Age; Profitability; Leverage; Audit Tenure; Audit Delay
Corresponding author. [email protected], [email protected]
How to cite this article. Rani, Erma Hartika. Ni Nyoman Alit Triani (2021). Audit Delay of Listed Companies On The
IDX In 2019. Jurnal ASET (Akuntansi Riset). Program Studi Akuntansi. Fakultas Pendidikan Ekonomi dan Bisnis
Universitas Pendidikan Indonesia, 13 (1), 12-25. Retrieved from
https://ejournal.upi.edu/index.php/aset/article/view/32824
History of article. Received: March 2021, Revision: May 2021, Published: June 2021
Online ISSN: 2541-0342. Print ISSN: 2086-2563. DOI : https://doi.org/10.17509/jaset.v13i1.32824
Copyright©2021. Jurnal ASET (Akuntansi Riset) Program Studi Akuntansi FPEB UPI.
INTRODUCTION
Audit delay is the long time used by the statements. This study uses the auditor's signature
auditor in completing the audit task on financial lag criteria for determining the length of audit
statements. In Indonesia, the companies listed on delay, which is calculated based on the range of
the Indonesia Stock Exchange (IDX) are required the end date of the fiscal year to the date in the
to report the annual report to the Financial auditor's report. The auditor's timeliness in
Services Authority, which is BAPEPAM-LK completing the audit has an impact on the
latest than four months after the fiscal book benefits of a financial report. Delays in
financial statements as shown in POJK No. submitting financial statements will have
29/POJK.04/2016 regarding the Submission of negatively influence the company, especially for
Public Company Annual Reports. The sanctions investors caused the financial statements to
for companies that are late in reporting are in contain information about the company's
Kep-307/BEJ/07-2004 provision II.6 in the form condition being it is experiencing profit or loss.
of written warning sanctions I to suspension. The This information can be used as a tool by
suspension is lifted if the company has reported investors for making decisions to buy, sell, or
the financial statements and paid a fine. The tariff hold on equity securities and corporate debt
of 50 million rupiahs for the company is subject securities, following the general purpose of
to written warning II and a fine of 150 million financial reporting as stated in the Exposure Draft
rupiahs for the company is subject to written (DE) Conceptual Framework for Financial
warning III. Reporting Chapter 1 point 1.02.
Audit delay can be used to determine the Based on the annual announcement issued by
lateness of a company in delivering financial the IDX, data on companies that have not
submitted the financial report on time Audit with the IoT concepts the audit evidence is
summarized in the following graphic image: a digital format. That has an impact on the
timeliness of receiving the audit evidence. The
audit team and client planning meetings were
held online, considered alternative
communication channels so that the
confidentiality of information is maintained, and
discussed changes in audit planning that have to
affect the grace period for submitting the audit
report.
The company size describes the company as
large or small, measured by the total assets as
Source: IDX (processed by author)
stated in POJK No. 53 / POJK.04 / 2017. Carslaw
Figure 1. Graph of Total Companies &s Kaplan (1991) in New Zealand and Bonson-
Reporting Late Ponte et al., (2008) in Spain states that company
Figure 1 shows that in 2016 the number of size negatively influenced audit delay.
companies that were late reporting decreased by Meanwhile, research conducted by Yohaniar &
one company. In 2017 companies were late in Asyik (2017) and Saemargani & Mustikawati
reporting decreased by seven companies, (2019) stated that company size did not affect
dominated by companies engaged in the mining audit delay.
sector. In 2018, the number of late companies had The company age is calculated from the
the same number as the previous year, dominated range of the company listed on the IDX for the
by companies in the mining and trade sector with first time up to the research year (Santosa &
three companies in each industry sector, and in Kurnia, 2013). Bahri et al., (2018) stated that the
2019 it increased significantly to 32 companies, company age positively influences audit delay.
dominated by companies in the trade sector. The However, Amani & Waluyo (2016) and Manalu
significant increase for the financial year of 31 & Majidah (2018) proved that the company age
December 2019 is believed to be due to the negatively impacts audit delay.
Covid-19 pandemic that began to enter Indonesia Profitability shows the company's profits
in early 2020. In response to the pandemic that obtained through the use and utilization of its
occurred, the Indonesia Stock Exchange (IDX) assets (Brigham & Houston, 2019). Che-Ahmad
issued Directors Decree No. Keep- & Abidin (2008) in Malaysia and Alfraih (2016)
00027/BEI/03-2020 concerning relaxation of the in Kuwait states that profitability negatively
deadline for submitting the financial statement. influenced audit delay. In contrast, Handoko et
The decision contains an extension of the time to al., (2019) proved that profitability did not
submit financial statements by two months from influence audit delay.
the deadline. Leverage is a ratio that measures debt
In April 2020, IAPI published Technical management in a company (Brigham & Houston,
Newsflash to overcome the challenges and 2009). Research conducted by Abdullah (2006)
uncertainties of a pandemic. That caused a in Malaysia and Al-Ajmi (2008) in Bahrain stated
limited scope of the audit that affected the audit that leverage positively influences audit delay.
process. One of the ways to do this is by applying Meanwhile, Astuti (2016) and Lestari & Putu
a remote audit approach. The implementation of (2017) prove that leverage did not affect audit
remote audits performed using the concept of the delay.
Internet of Things (IoT), the execution of audits Audit tenure is the length of the auditor's
conducted with electronic devices capable of engagement with the client (Van Johnson,
transferring data via the internet as a medium. Khurana, & Reynolds, 2002). Lee et al., (2009)
13 | Jurnal ASET (Akuntansi Riset) Vol.13 | No.1 | 2021
JURNAL ASET (AKUNTANSI RISET), 13 (1), 2021, 012-025
and Wan-Hussin & Bamahros (2013) stated that An audit can increase the credibility of
audit tenure negatively influenced audit delay. In financial statements. Audited financial reports
contrast, Dao & Pham (2014) and Rosyid (2017) increase the stakeholder’s trust in the information
prove that audit tenure did not impact audit delay. presented, that the information is a fair
The existence of a phenomenon that happens representation (Hayes, Dassen, Schilder, &
is a reason for researchers to research audit delay Wallage, 2004). Submission of an audited
topics. Besides, the different results of previous financial report on time shows that the company
studies make researchers examine further the has good quality work in fulfilling its obligations,
factors that cause audit delay. In this study, the namely submitting the financial report on time.
researchers tested several factors of audit delay :
company size, company age, profitability, Audit Delay
leverage, and audit tenure. The difference Abernathy et al., (2016) define the audit
between this research and previous studies is delay as the length of time from the end of the
variables in this study tested for companies in all company's fiscal year to the date of the audit
industrial sectors listed on the IDX in 2019. The report, then is used as a determinant of the
purpose of this study is to determine the effect of timeliness of financial reporting. Audits must be
company size, company age, profitability, completed on time so the financial report can be
leverage, and audit tenure against audit delay. reported and published on time. If the financial
The importance of timeliness in submitting statements are late in reporting the value has the
financial statements makes this research potential to be irrelevant to the company's
important to do. Beside that, the economic condition or the current economic conditions.
situation caused by the Covid-19 pandemic has According to Dyer et al., (1975), the criteria
motivated researchers to research audit delay. for late reporting financial statements are divided
The results of this study can be used for the into three. Preliminary lag, calculated based on
company as information about the importance of the span of the end date of the fiscal year to the
internal control, so the companies can implement date the report received by the capital market.
good internal control to anticipate factors that Auditor's signature lag, calculated based on the
cause audit delay. For the auditor as a reference span of the end date of the fiscal year until the
for factors that affect the length of the audit date stated on the auditor's report. The total lag,
process that can be used as a reference in audit calculated based on the span of the end date of the
planning, so the auditor can complete the audit on fiscal year to the date of the report published by
time and for academics as reference material for the capital market.
further research.
LITERATURE REVIEW
Signaling Theory
Signaling theory is a signal given by Source: Dyer dan McHugh (1975)
management to investors regarding the company
condition as an analytical tool in the investment Figure 2. The Criteria Pattern of Audit
decision-making process and avoiding Delay
differences in information between management
and investors or asymmetric information Company Size
(Brigham & Houston, 2019). The financial report According to Tiono & Jogi (2012), the
is a document that can be used by management as company size can be seen through its total assets,
a medium to signal good news or bad news. total sales, and total employees. The size of the
company is divided into three, namely small
Lending Credibility Theory firms, medium firms, and large firms. Financial
Services Authority Regulation No. carefully during the audit process so that the audit
53/POJK.04/2017 states that small companies are process can take a long time.
legal entities that have total assets not more than
IDR 50.000 000.000,00. Medium companies Leverage
have total assets of IDR 50.000.000.000,00 to Leverage is a ratio used to measure debt
IDR 250.000.000.000,00 and large companies management in a company (Brigham & Houston,
are legal entities that have total assets of more 2009). A company that has a high leverage ratio
than IDR 250.000.000.000,00. The higher the means that the company has a high probability of
total assets owned by the company, means that default. That indicates that the company's
the operational activities are more complex and finances are experiencing difficulties and is bad
generate more information. So the company has news for the company and investors. According
a good level of internal control and has a low to Ashton et al., (1987) auditors are more careful
level of risk (Bonson-Ponte et al., 2008). In line when auditing companies with high debt levels
with this theory, the auditor does not need to that impact increasing the auditing time.
expand the audit scope and the auditor does not
need to increase the sample to find audit evidence Audit Tenure
so that the auditor can complete the audit on time. Audit tenure is the length of the auditor's
relationship (engagement) with the client (Van
Company Age Johnson et al., 2002). According to Wan-Hussin
The company age is the length of time a & Bamahros (2013) auditors with long tenure
company has established to develop and operate believed to have a more understanding of the
(Trisnadevy & Satyawan, 2020). According to company include the company’s operations
Santosa & Kurnia (2013), it is calculated based activities, so the auditors can reduce delays in
on the company period being listed on the IDX submitting financial statements. Meanwhile,
for the first time until the research year. according to Rosyid (2017), a long auditor
Mazkiyani & Handoyo, (2017) stated that assignment in a company is not a reference that
companies that have been listing on the IDX for auditors better understand the company's
a long time are more experienced with problems operations. The auditor's tenure is long enough to
related to information processing and understand cause the auditor to be less independent and
how to solve those problems. Besides, the professional. In Indonesia, the audit engagement
company has more flexibility in dealing with the period is regulated in OJK Regulation No.
changes that will occur. That makes the company 13/POJK/2017 concerning the Use of Public
able to present its financial report on time. Accountant Services and Public Accounting
Firms in Financial Services Activities. The
Profitability regulation states the provision of audit services
The level of profitability can be measured for financial statements by the same public
using the profitability ratio. The profitability ratio accountant is no longer than three consecutive
provides an idea of how profitable the company years.
is in operating and utilizing its assets (Brigham &
Houston, 2019). According to Carslaw & Kaplan Hypothesis Development
(1991), companies with a high level of Influence of Company Size on Audit Delay
profitability tend to submit financial reports more Yendrawati & Mahendra (2018) and Lai et
quickly because companies have to convey the al., (2020) state that company size negatively
good news to the public, especially to investors. influences audit delay because large-scale
The company that experiences a loss has a high companies are more concerned with
business risk and if the loss is believed to increase stakeholders, which can pressure auditors to
financial failure, the auditor must act more complete assignments on time. Meanwhile,
Yohaniar & Asyik (2017) and Astusti & Puspita H3: Profitability has a significant effect on audit
(2020) stated the company size did not influence delay
audit delay. This is because the companies listed
on the IDX with large and small assets are Influence of Leverage on Audit Delay
monitored by external parties such as investors, Leverage is measured by proxy for debt to
capital supervisors, and the government. It shows equity. Based on research by Abdullah (2006) in
that all companies experience the same pressure Malaysia and Al-Ajmi (2008) in Bahrain,
in submitting financial reports on time. From the leverage positively influences audit delay.
research gap, the hypothesis proposed is: According to Ashton et al., (1987) auditors are
H1: Company Size has a significant effect on more careful when auditing a company with a
audit delay high level of debt, and it causes increases in the
time of the audit. Meanwhile, the results of
Influence of Company Age on Audit Delay research conducted by Astuti (2016) and Lestari
Companies that have been listed on IDX for & Putu (2017) state that leverage did not
a long time are believed to have more experience influence audit delay. From the research gap, the
in collecting and processing financial hypothesis proposed is:
information. Imaniar & Kurnia (2016) stated that H4: Leverage has a significant effect on audit
the longer the company age, the company has delay
undergone many changes during its operational
activities, so more flexibility in adjusting the Influence of Audit Tenure on Audit Delay
changes will occur. This allows the company to Audit tenure is the length of the auditor's
submit financial reports on time. Krisnanda & relationship (engagement) with the client (Van
Ratnadi (2017) and Octaviani & Supriono (2017) Johnson et al., 2002). Lee et al., (2009) stated that
state that the company age negatively influences audit tenure negatively influences audit delay
audit delay because it has sufficient experience because auditors with long tenure have a better
and is more skilled in collecting, processing, and understanding of their client operating systems,
producing information when needed. Meanwhile, thus more efficient in implementing the audit
Kuswanto & Manaf (2015) stated the company process. In contrast, research by Dao & Pham
age did not influence audit delay. From the (2014) and Tryana (2020) states that audit tenure
research gap, the hypothesis proposed is: did not influence audit delay. From the research
H2: Company age has a significant effect on audit gap, the hypothesis proposed is:
delay H5: Audit tenure has a significant effect on audit
delay
Influence of Profitability on Audit Delay
The profitability level in this study is RESEARCH METHOD
measured by the proxy of Return on Assets Population and Sample
(ROA). Che-Ahmad & Abidin (2008) based on This study uses a quantitative approach. The
their research in Malaysia stated that profitability population used in this study is publicly traded
negatively impacts audit delay. That is because companies listed on the IDX in 2019 with a
profitable companies are believed to issue purposive sampling technique. The sample
financial reports quickly to show that the criteria in this study are companies listed on the
company is performing well which support by IDX in 2019 and companies that report financial
good internal company controls. In contrast, statements in 2019.
Saputra et al., (2020) state that profitability did
not influence audit delay. From the research gap, Table 1. Research Sample
the hypothesis proposed is:
T-Test Results
company in submitting its financial reports. higher the profitability value, the lower the audit
However, the length of time a company listed on delay range. Profitability reflects how profitable
the IDX did not guarantee the timeliness of the company is in operating and utilizing its
submission of financial reports. This is because assets. The higher the company’s profitability,
the length of time to submit financial reports is the better the company's performance and
not only based on the company age, but also financial condition. This condition is good news
considers other aspects such as the level of for companies and investors, so companies tend
company profitability, company size, and the to submit their financial reports more quickly.
quality of management in managing company Besides, investors tend to prefer companies to
information systems. have high profitability values because they are
The data in this study states that the shortest considered more capable of generating high
company age from all industrial sectors is one profits. That also gives the company many
year, with the longest audit delay of 188 days is a opportunities to attract more investors.
company engaged in the miscellaneous industry Based on the data in the study, the highest
sector. The shortest audit delay is 48 days for a profitability value was 41,632% for a company
company engaged in the trade, service & engaged in the consumer goods industry sector
investment sectors. The longest company age is with audit delay for 52 days and the smallest
108 years for a company engaged in the finance profitability value of -479,870% for a company
sector, with the number of audit delays being 34 engaged in the trade, service & investment
days. On the other side, a company with 39 years sectors with an audit delay for 212 days. This
of age engaged in the miscellaneous industry supports the research conducted by Alfraih
sector has an audit delay of 118 days and 182 (2016) and Suparsada & Putri (2017) stating that
days. These results support the research profitability negatively impacts audit delay
conducted by Astuti (2017) and Pattinaja & because there are demands from higher parties.
Siahainenia (2020) which states that company Besides, a high profitability level is good news
age did not influence audit delay because the that makes spurring companies quickly report
existing complexity of financial statements does their financial statements. The results of the study
not guarantee the companies that operate for also strengthen the signaling theory. Because
longer periods are faster in submitting financial submitting financial reports on time can provide
reports. Besides, companies that have been a signal for users of financial reports regarding a
operating for longer periods have good company's condition that can be used as an
management systems and have more experience analytical tool in the investment decision-making
so that they are considered capable of providing process and financial reports are a medium to
financial reports. The results of the study also show good news or bad news.
strengthen the lending credibility theory because
audited financial reports can increase the Influence of Leverage (LEV) on Audit Delay
credibility of financial reports and if the financial The t-test results on the leverage variable
reports are submitted on time, it can increase (LEV) in table 9 show that leverage did not
public confidence that these financial reports are impact audit delay. The leverage value of a
representative of results that are carried out fairly company illustrates the company's difficulty in
and are relevant to current economic conditions. meeting its debts, this is bad news for investors.
To maintain investor confidence in the company,
Influence of Profitability (ROA) on Audit the company submits financial reports on time as
Delay a form of compliance with applicable regulations.
The t-test results in table 8 show that the On the other side, the higher leverage value also
profitability variable (ROA) negatively impacts shows that the company's financial risk is getting
audit delay, so hypothesis 3 is accepted. The
bigger and it can increase the length of audit work Based on data in this research from 581
because auditors are more careful when auditing. companies, 453 companies from all industrial
Based on the data in the study, the highest sectors have an engagement period of fewer than
leverage value was 9.7340,646% for a company three years. The remaining 128 companies from
engaged in the infrastructure, utilities, and all industrial sectors have an engagement period
transportation sectors with an audit delay of 178 of three years. The company with an engagement
days and the smallest leverage value of 0,177% period of fewer than three years has the longest
for a company engaged in the trade, service & audit delay for 272 days in a company engaged in
investment sector with audit delay for 120 days. the trade, service & investment sector, and the
On the other side, leverage with a value of shortest audit delay for 23 days in the finance
289,987% in companies engaged in the consumer sector. Companies with a three years engagement
goods industry sector has an audit delay of 36 period have the longest audit delay of 182 days
days. These results support the research while companies engaged in the property, real
conducted by Ayemere & Elijah (2015), Astuti estate, and building construction and
(2016), and Lestari & Putu (2017) which states miscellaneous industry sector. The shortest audit
that leverage did not impact audit delay because delay is 24 days for a company in the finance
the company's ability to complete its debts does sector. These results support the research
not affect the length of time audit work. The conducted by Habib & Bhuiyan (2011) and
results of the study also strengthen the signaling Bhoor & Khamees (2016) proved that audit
theory and lending credibility theory. Companies tenure did not affect audit delay. The long term
with high leverage levels are bad news. It of public accountants' tenure can lead to a lack of
illustrates that the companies are experiencing independence and professionalism in carrying
bad financial conditions, by submitting audited out their duties. The results of the study
reports can increase the credibility of the strengthen the signaling theory and lending
financial reports. credibility theory. By completing audit
assignments quickly, the financial reports can be
Influence of Audit Tenure (TENURE) on submitted on time. Financial reports submitted on
Audit Delay time are useful for information users because they
The t-test results in table 8 show that the describe the current condition of the company.
audit tenure variable did not affect audit delay. Also, audited financial reports can increase the
Public accountants who have a long tenure are credibility value of financial statements.
believed to have a better understanding of the
company's operations so that the audit process CONCLUSION
can be carried out efficiently. However, the long Based on the discussion of the data analysis
tenure of public accountants indicates that the results, obtained that company size (SIZE)
auditors are less independent and professional. negatively associated with audit delay, the
Also, auditors in carrying out their duties are company age (AGE) did not affect audit delay,
required to be professional so that the length of profitability (ROA) negatively associated with
the engagement period does not affect the audit audit delay, leverage (LEV) did not affect audit
process. In Indonesia the public accountant delay, and audit tenure (TENURE) did not affect
tenure is regulated in POJK No. 13/POJK/2017 audit delay.
which states that the longest public accountant The results of this study are expected to
tenure is three years and the 2020 Public contribute information about the factors audit
Accountant Professional Code of Ethics Section delay, that are useful for the company as
540 also regulates the long-lasting relationship information about the importance of internal
between personnel (including peer rotation) and control, so the companies can implement good
audit clients. internal control to anticipate factors that cause
audit delay. For the auditor as a reference for Ukuran Kap, Leverage, Profitabilitas, dan
factors that affect the length of the audit process Size Terhadap Audit Delay Pada
that can be used as a reference in audit planning, Perusahaan Manufaktur Yang Terdaftar di
so the auditor can complete the audit on time and Bei Periode 2014-2017.” Skripsi, 8(5), 55.
for academics as reference material for further Ashton, R. H., Willingham, J. J., & Elliott, R. K.
research. (1987). Reports An Empirical Analysis of
The limitations of this study are, only using Audit Delay. Journal of Accounting
five independent variables dominated by the Research, 25(2), 275–292.
company side and just using one research year. Astusti, P., & Puspita, E. (2020). Reputasi Audit
Based on those limitations, the suggestions Sebagai Pemoderasi Pengaruh Laba
for further researchers to use the research year Operasi, Audit Tenure, Dan Ukuran
more than one year and use other variables than Perusahaan Terhadap Audit Delay. Jurnal
in this study. PETA, 5(2), 66–78.
Astuti, Y. S. (2016). Faktor-Faktor yang
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