Articles
THE INFLUENCE OF PUBLIC ACCOUNTING FIRM SIZE AND AUDIT OPINION ON AUDIT DELAY BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2024
Published 2026-09-25
Keywords
- Audit Delay,
- Audit Opinion,
- Public Accounting Firm Size
How to Cite
THE INFLUENCE OF PUBLIC ACCOUNTING FIRM SIZE AND AUDIT OPINION ON AUDIT DELAY BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2024. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(10). https://journal.cib.institute/index.php/musytari/article/view/4510
Abstract
This study aims to analyze the effect of Public Accounting Firm (KAP) size and audit opinion on audit delay in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit delay is measured as the time lag between the fiscal year-end and the issuance date of the audit report. This research employs a quantitative method using multiple linear regression analysis. The sample was selected through purposive sampling, consisting of 47 companies with a total of 85 observations over five years. The results indicate that both KAP size and audit opinion significantly influence audit delay, both partially and simultaneously. KAP size has a negative effect on audit delay (coefficient -18.651; significance 0.002), as does audit opinion (coefficient -17.298; significance 0.003), implying that companies audited by larger firms and receiving an unqualified opinion tend to experience shorter audit delays. Simultaneously, both variables show a significant influence (F-statistic 40.453; significance 0.000) with an R Square value of 0.446. These findings support agency theory, which emphasizes the importance of audit quality in reducing information asymmetry between management and shareholders through timely and reliable financial reporting.References
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