Pengaruh Financial Ditress, Kompleksitas Operasi Perusahaan dan Audit Tenure terhadap Audit Delay

Abstract

This study aims to analyze the effects of Financial Distress, Company Operational Complexity, and Audit Tenure on Audit Delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Panel data regression analysis was employed as the research method. Samples were selected using a purposive sampling method, resulting in 99 companies observed over a five-year period from 2020 to 2024, with a total of 495 observations. Data were obtained from annual reports and audited annual financial statements published by the respective companies. Hypothesis testing was conducted using EViews 12. The findings indicate that Financial Distress, Company Operational Complexity, and Audit Tenure simultaneously have a significant effect on Audit Delay. Partially, Financial Distress and Company Operational Complexity have no significant effect on Audit Delay, whereas Audit Tenure has a significant negative effect on Audit Delay. These findings underscore the importance of the auditor's understanding of the company's characteristics and systems in enhancing audit completion efficiency and supporting the timeliness of financial reporting.