Pengaruh Profitabilitas, Leverage dan Opini Audit terhadap Audit Delay: Sektor Konsumen Non-Siklikal di Bursa Efek Indonesia Tahun 2022-2024

Naftali, Jeannike (2026) Pengaruh Profitabilitas, Leverage dan Opini Audit terhadap Audit Delay: Sektor Konsumen Non-Siklikal di Bursa Efek Indonesia Tahun 2022-2024. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis secara empiris dampak dari variabel profitabilitas, tingkat leverage, serta opini audit terhadap audit delay. Ketepatan waktu pelaporan keuangan merupakan aspek krusial bagi para pemangku kepentingan, sehingga fenomena audit delay ini relevan untuk diteliti. Pendekatan penelitian menggunakan metode penelitian kuantitatif. Untuk menentukan sampel, peneliti menggunakan teknik purposive sampling. Adapun populasi observasi mencakup seluruh perusahaan di sektor konsumen non-siklikal dan terdaftar secara resmi di BEI selama rentang periode 2022 hingga 2024. Dengan periode pengamatan selama 3 tahun serta dilakukannya eliminasi data pencilan (outlier) pada satu perusahaan selama kurun waktu setahun, maka total unit observasi akhir yang siap dianalisis mencapai 275 sampel. Penelitian ini menggunakan perangkat lunak Stata 15. Tahapannya mencakup pengujian statistik deskriptif, uji korelasi, proses pemilihan model regresi terbaik, analisis regresi linear berganda, serta pengujian hipotesis melalui uji parsial (uji t), uji simultan (uji F), dan perhitungan koefisien determinasi. Hasil pengujian membuktikan bahwa variabel profitabilitas dan opini audit memiliki pengaruh negatif yang signifikan terhadap audit delay. Sedangkan leverage terbukti tidak memberikan pengaruh terhadap audit delay. Namun, secara simultan, ketiga variabel tersebut terbukti bersama-sama mampu memengaruhi audit delay. Secara teoritis, riset ini memperkaya literatur audit delay sekaligus mengonfirmasi relevansi teori pasar efisien, teori keagenan, dan teori sinyal. Secara praktis, hasil ini difungsikan sebagai landasan evaluasi. Bagi perusahaan, temuan ini berguna untuk mengoptimalkan pengendalian internal. Bagi auditor, temuan ini membantu menyusun strategi mitigasi risiko penugasan. Terakhir, bagi regulator (OJK dan IAPI), riset ini memberikan pedoman penting guna meninjau efektivitas kebijakan pengawasan pasar modal dan standar audit yang berlaku. Kata Kunci: Profitabilitas, Leverage, Opini Audit, Audit Delay / This study was conducted to empirically examine and analyze the impact of profitability, leverage, and audit opinion variables on audit delay. The timeliness of financial reporting is a crucial aspect for stakeholders, making the phenomenon of audit delay highly relevant for investigation. The research approach utilizes a quantitative method. To determine the sample, the researcher employed a purposive sampling technique. The observation population included all companies in the non cyclical consumer sector officially listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. With a 3-year observation period and the elimination of outlier data from one company for a one-year period, the final total observation units ready for analysis reached 275 samples. This study used Stata 15 software for data processing. The analytical stages included descriptive statistical testing, correlation testing, the best regression model selection process, multiple linear regression analysis, and hypothesis testing using partial tests (t-test), simultaneous tests (F-test), and the calculation of the coefficient of determination. The test results demonstrated that the profitability and audit opinion variables have a significant negative effect on audit delay. Meanwhile, leverage was proven to have no effect on audit delay. However, simultaneously, these three variables were proven to collectively influence audit delay. Theoretically, this research enriches the audit delay literature while confirming the relevance of efficient market theory, agency theory, and signaling theory. Practically, these results serve as a basis for evaluation. For companies, these findings are useful for optimizing internal controls. For auditors, these findings assist in developing engagement risk mitigation strategies. Finally, for regulators (OJK and IAPI), this research provides important guidelines for reviewing the effectiveness of capital market supervisory policies and prevailing audit standards. Keywords: Profitability, Leverage, Audit Opinion, Audit Delay.

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