The Auditor Change, Audit Opinion, and Corporate Governance to Reduce Audit Delay: Does Public Accounting Firm Reputation Matter?

Authors

  • Abd. Rohman Taufiq Universitas PGRI Madiun
  • Juli Murwani Universitas PGRI Madiun
  • Ninik Srijani Universitas PGRI Madiun
  • Amaury Capdeville Chapuze Lycée Polyvalent Jean Monnet
  • Wiko Widura Universitas PGRI Madiun

Keywords:

Audit delay, auditor turnover, audit opinion, corporate governance, and KAP reputation

Abstract

Objectives: The study aims to find out the effect of auditor turnover, opinion, and corporate governance on audit delay with accounting firm's reputation as a moderation. Method: this type of research is quantitative research. the population in the study was a consumer goods company registered with the idx for the period 2017-2021. Sampling technique using purposive sampling method and obtained data as many as 135 samples. Data analysis techniques use multiple linear regression and moderate regression analysis. Results: The results showed that the change of auditor had no effect on audit delay, while audit opinion and audit committee had a negative and significant effect on audit delay, while the independent board of commissioners had a positive and significant effect on audit delay. The results of this study also showed that accounting firm's reputation was able to positively moderate audit opinions against audit delays, but accounting firm's reputation was unable to moderate the audit committee against audit delays

References

Agoes, S. (2011). Auditing (Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik) (4th ed.). Salemba Empat.

Al, A., & Ahmed, A. (2010). Audit Report Lag : A Study of the Bangladeshi Listed Companies. 4(2).

Annisa, D. (2018). Pengaruh Ukuran Perusahaan, Jenis Opini Auditor, Ukuran Kap Dan Audit Tenure Terhadap Audit Delay. Jurnal Akuntansi Berkelanjutan Indonesia, 1(1),108. https://doi.org/10.32493/jabi.v1i1.y2018.p108-121.

Fanny, D. R., Septiyanti, R., & Syaippudin, U. (2015). Analysis of Factors Affecting the Audit Delay in Manufacturing Companies Listed in Indonesia Stock Exchange in 2013-2015. 7(12).

Lais, S. J., Rahmi, N. U., Hartono, S., & Chandora, S. (2019). Pengaruh Mekanisme Corporate Governance, Solvabilitas Dan Firm Size Terhadap Audit Delay Pada Perusahaan Manufaktur Sektor Barang Konsumsi Di Bursa Efek Indonesia. 3(c), 01. https://doi.org/10.31955/mea.vol4.iss1.pp137-149

Ningsih, A. C., & Agustina, Y. (2020). Pengaruh Opini Audit, Pergantian Auditor, Dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Sektor Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2018. Jurnal Ilmiah Akuntansi Rahmaniyah, 3(1), 68. https://doi.org/10.51877/jiar.v3i1.94

Sugiyono. (2013). Metode Penelitian Kuantitatif Kualitatif dan R & D. ALFABETA.

Downloads

Published

2025-05-04

How to Cite

Taufiq, A. R., Murwani, J., Srijani, N., Chapuze, A. C., & Widura, W. (2025). The Auditor Change, Audit Opinion, and Corporate Governance to Reduce Audit Delay: Does Public Accounting Firm Reputation Matter?. AKRUAL: Jurnal Akuntansi, 16(2), 150–163. Retrieved from https://journal.unesa.ac.id/index.php/aj/article/view/31370

Issue

Vol. 16 No. 2 (2025): AKRUAL: Jurnal Akuntansi (In Progress)

Section

Articles

License

Copyright (c) 2025 Abd Rohman Taufiq Taufiq, Juli Murwani, Ninik Srijani, Amaury Capdeville Chapuze

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract views: 95 , PDF Downloads: 48