Pengaruh Solvabilitas, Ukuran Perusahaan, dan Reputasi Auditor terhadap Audit delay pada Sektor Consumer non-cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025

Maanalu, Sondang Mayriska (2026) Pengaruh Solvabilitas, Ukuran Perusahaan, dan Reputasi Auditor terhadap Audit delay pada Sektor Consumer non-cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penyajian laporan keuangan secara aktual dan akuntabel menjadi instrumen fundamental guna menyediakan data berkualitas bagi para pemangku kepentingan, meliputi investor, lembaga kreditor, pihak regulator, beserta elemen terkait lainnya. Publikasi dokumen finansial teraudit yang tepat waktu efektif mendongkrak transparansi emiten sekaligus menjadi rujukan valid dalam perumusan kebijakan ekonomi. Salah satu determinan utama yang mendikte aktualitas distribusi ini yaitu audit delay, yang didefinisikan sebagai interval hari sejak buku tahunan ditutup hingga perilisan opini oleh auditor independen. Kajian ilmiah ini diorientasikan untuk menguji serta menganalisis relevansi solvabilitas, skala perusahaan, dan kredibilitas auditor terhadap durasi keterlambatan audit pada emiten industri consumer non-cyclicals yang melantai di Bursa Efek Indonesia (BEI) sepanjang tahun 2021–2025. Dari total populasi sebanyak 132 korporasi di sektor tersebut, teknik pemilihan sampel berbasis kriteria tertentu (purposive sampling) menetapkan 30 entitas terpilih selama horizon waktu lima tahun, sehingga menghasilkan akumulasi data amatan sebanyak 150 observasi. Melalui pemanfaatan data sekunder yang bersumber dari BEI serta penerapan metodologi kuantitatif, pengolahan data dioperasikan lewat perangkat lunak Stata 15 dengan mengandalkan estimasi regresi data panel. Temuan empiris mengonfirmasi bahwa variabel solvabilitas dan ukuran perusahaan tidak memperlihatkan dampak bermakna (non-signifikan) terhadap audit delay. Sebaliknya, reputasi auditor terverifikasi membawa pengaruh negatif dan signifikan, yang mengindikasikan bahwa keterikatan emiten dengan KAP kredibel mampu memangkas linimasa pengerjaan audit. Kendati demikian, apabila diuji secara serentak (simultan), ketiga variabel prediktor tersebut terbukti memberikan pengaruh nyata terhadap keterlambatan penyelesaian audit. Kecepatan emiten dalam menuntaskan kewajiban pelaporan keuangan dapat diprediksi secara dini oleh regulator dan pelaku pasar melalui reputasi KAP yang menanganinya. Oleh sebab itu, bagi internal manajemen, bermitra dengan KAP terkemuka menjadi opsi strategis yang tidak hanya memperlancar kepatuhan hukum tetapi juga memperkokoh kepercayaan para pemangku kepentingan. Kata Kunci: Audit delay, Solvabilitas, Ukuran Perusahaan, Reputasi Auditor / The presentation of timely and accountable financial reports serves as a fundamental instrument for providing high-quality data to stakeholders, including investors, creditors, regulators, and other relevant parties. The timely publication of audited financial documents effectively boosts issuer transparency and serves as a valid reference for economic policy formulation. A key determinant influencing the timeliness of this disclosure is "audit delay," defined as the number of days between the fiscal year-end and the issuance of the independent auditor's opinion. This study aims to examine and analyze the relevance of solvency, firm size, and auditor credibility regarding audit delay duration among non-cyclical consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025. From a total population of 132 corporations in the sector, purposive sampling identified 30 entities over the five-year period, resulting in a dataset of 150 observations. Utilizing secondary data from the IDX and a quantitative methodology, the data were processed using Stata 15 software via panel data regression analysis. Empirical findings confirm that solvency and firm size do not have a significant impact on audit delay. Conversely, auditor reputation was found to have a significant negative effect, indicating that an issuer's engagement with a reputable public accounting firm can reduce the audit completion timeline. However, when tested simultaneously, these three predictor variables were shown to exert a significant influence on audit delay. Regulators and market participants can anticipate the speed at which an issuer fulfills its financial reporting obligations based on the reputation of the public accounting firm handling the audit. Therefore, for management, partnering with a leading public accounting firm represents a strategic option that not only facilitates legal compliance but also strengthens stakeholder confidence. Keywords: Audit delay, Solvency, Firm Size, Auditor Reputation

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