Pengaruh kompleksitas oeprasi, solvabilitas, dan profitabilitas terhadap rentang waktu penyelesaian audit (audit delay) pada perusahaan perkebunan kelapa sawit yang terdaftar dibursa efek indonesia (Studi Kasus pada Perusahaan Perkebunan Kelapa Sawit yang Terdaftar Di Bursa Efek Indonesia 2019-2023)

Ningsih, Ave Lesta (2025) Pengaruh kompleksitas oeprasi, solvabilitas, dan profitabilitas terhadap rentang waktu penyelesaian audit (audit delay) pada perusahaan perkebunan kelapa sawit yang terdaftar dibursa efek indonesia (Studi Kasus pada Perusahaan Perkebunan Kelapa Sawit yang Terdaftar Di Bursa Efek Indonesia 2019-2023). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompleksitas operasi, solvabilitas, dan profitabilitas terhadap audit delay pada perusahaan perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 2023. Hasil penelitian menunjukkan bahwa kompleksitas operasi berpengaruh signifikan terhadap audit delay. Semakin tinggi kompleksitas operasi, maka semakin besar kemungkinan terjadinya keterlambatan dalam penyelesaian audit akibat proses konsolidasi laporan keuangan yang lebih rumit. Sebaliknya, solvabilitas dan profitabilitas tidak berpengaruh signifikan terhadap audit delay, di mana perusahaan tetap mematuhi ketentuan pelaporan keuangan paling lambat 90 hari setelah akhir tahun buku, terlepas dari tinggi rendahnya kedua variabel tersebut. Secara simultan, kompleksitas operasi, solvabilitas, dan profitabilitas berpengaruh signifikan terhadap audit delay dengan kontribusi sebesar 19,9%, sementara 80,1% sisanya dipengaruhi oleh faktor lain di luar penelitian ini. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda berdasarkan data sekunder yang diperoleh melalui laporan keuangan perusahaan. Implikasinya, manajemen perusahaan perlu memperhatikan pengelolaan struktur organisasi dan proses pelaporan keuangan agar audit dapat diselesaikan tepat waktu, khususnya bagi perusahaan dengan tingkat kompleksitas operasi yang tinggi. Kata Kunci: Audit Delay, Kompleksitas Operasi, Solvabilitas, Profitabilitas, Perusahaan Perkebunan Kelapa Sawit/This study aims to analyze the effect of operational complexity, solvency, and profitability on audit delay in palm oil plantation companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The results show that operational complexity has a significant effect on audit delay. The higher the operational complexity, the greater the likelihood of delays in audit completion due to more complicated financial statement consolidation processes. On the other hand, solvency and profitability do not have a significant effect on audit delay, as companies tend to comply with the financial reporting deadline of no later than 90 days after the end of the fiscal year, regardless of the level of these two variables. Simultaneously, operational complexity, solvency, and profitability have a significant effect on audit delay with a contribution of 19.9%, while the remaining 80.1% is influenced by other factors outside the scope of this study.This research uses a quantitative approach with multiple linear regression analysis based on secondary data obtained from company financial reports. The implication is that company management needs to pay attention to organizational structure and financial reporting processes to ensure timely audit completion, especially for companies with a high level of operational complexity. Keywords: Audit Delay, Operational Complexity, Solvency, Profitability, Oil Palm Plantation Companies

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