PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY DENGAN SUSTAINABILITY REPORTING SEBAGAI VARIABEL MODERASI
Keywords:
Audit Delay, Profitabilitas, Solvabilitas, Sustainability ReportingAbstract
This study aims to determine the effect of profitability and solvency on audit delay, with sustainability reporting as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sample size for this study was 207. Secondary data were obtained from financial statements and termination reports. The analytical method used was multiple linear regression with descriptive statistical analysis, correlation analysis, r-square test, F-test, and t-test. It also included classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results showed that profitability had a negative and does not have a significant effect on audit delay, while solvency had a positive and significant effect on audit delay. The interaction of sustainability reporting with profitability and solvency does not have a significant effect on audit delay. However, sustainability reporting weakened the effect of solvency on audit delay. The implications of this study indicate that although sustainability reporting is expected to enhance transparency and audit efficiency, the findings do not provide significant support for this role. This suggests that sustainability reporting disclosures have not yet been optimally utilized as a corporate governance mechanism to accelerate the audit process.
References
Agustina, S. D., & Jaeni. (2022). Profitabilitas, solvabilitas dan likuiditas terhadap audit report lag. Owner: Riset & Jurnal Akuntansi, 6, 648–657.
Ariani, A., Sugi, A. N., Saparudin, M., & Valdiansyah, R. H. (2024). Audit delay factors of Indonesian firms: A binary logit and panel EGLS analysis. Riset, 6(2), 35–51. https://doi.org/10.37641/riset.v6i2.2122
Bahri, S., & Amnia, R. (2020). Effects of company size, profitability, solvability and audit opinion on audit delay. Journal of Auditing, Finance, and Forensic Accounting, 8(1), 27–35. https://doi.org/10.21107/jaffa.v8i1.7058
Chrystalia, C., Apriwenni, P., & Esra, M. A. (2024). Total audit report lag: Pengaruh profitabilitas, leverage dan ukuran perusahaan. Jurnal Akuntansi, 13(2), 198–212. https://doi.org/10.46806/ja.v13i2.1256
Daud, R., Meutia, I., Kartasari, S. F., & Yuniarti, E. (2023). Corporate governance and sustainability report in Indonesia: Systematic literature review approach. AKRUAL: Jurnal Akuntansi, 14(2), 161–175. https://doi.org/10.26740/jaj.v14n2.p161-175
Dewi, R. T. K., Rahayu, S., & Ridwan, M. (2023). Effects of audit fee, audit delay, financial distress, audit opinion and audit tenure on auditor switching. Journal of Business Management and Economic Development, 1(2), 182–196. https://doi.org/10.59653/jbmed.v1i02.87
Fitriana, D. E., & Bahri, S. (2022). Pengaruh rasio keuangan, ukuran entitas, dan faktor lainnya terhadap audit delay. Owner: Riset & Jurnal Akuntansi, 6, 964–976.
Hasanah, R., & Estiningrum, S. D. (2022). Analisis faktor penyebab audit delay di Indonesia tahun 2019–2020. Owner: Riset & Jurnal Akuntansi, 6(2), 1764–1771.
Jannah, S. R., Z, M. R. H., Hilmi, M. F., & Situmeang, J. P. (2024). Pengaruh kompleksitas operasi, solvabilitas dan profitabilitas terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019–2020. Owner: Riset & Jurnal Akuntansi, 8(1), 803–812. https://doi.org/10.33395/owner.v8i1.1742
Julianti, P., Puspitasari, A., & Muhsin. (2025). Determinasi audit delay: Peran ukuran perusahaan dalam memoderasi faktor internal perusahaan. Liabilities: Jurnal Pendidikan Akuntansi, 8(1), 42–53.
Krisyadi, R., & Noviyanti. (2022). Analisis faktor-faktor yang mempengaruhi keterlambatan laporan audit pada perusahaan yang terdaftar di Bursa Efek Indonesia. Jurnal Bina Akuntansi, 10(1), 279–304. https://doi.org/10.52859/jba.v10i1.343
Meidina, I., & Tartilla, N. (2022). Analisis pengaruh profitabilitas, solvabilitas, ukuran perusahaan dan ukuran KAP terhadap audit delay. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 181–190. https://doi.org/10.37641/jiakes.v10i1.1270
Mulyadi, R., Octavianti, S., & Sulistiana, I. (2022). The effect of company size, profitability, solvency and audit opinion on audit delay. Journal of Applied Business, Taxation and Economics Research, 2(1), 100–113. https://doi.org/10.54408/jabter.v2i1.132
Noviar, N. F., & Teg Teg, I. W. (2022). Analisis faktor-faktor yang mempengaruhi audit delay. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 151–160. https://doi.org/10.37641/jiakes.v10i1.1267
Oktaviani, S. M., Darminto, D. P., & Djaddang, S. (2023). Dampak sustainability reporting dan determinan audit delay. Owner: Riset & Jurnal Akuntansi, 7(2), 1213–1225. https://doi.org/10.33395/owner.v7i2.1451
Qonita, A., & Khomsiyah. (2025). Does sustainability report have an effect on financial reporting delays? Study evidence from Indonesia. Jurnal Bina Akuntansi, 12(1), 1–14. https://doi.org/10.52859/jba.v12i1.629
Rizkinov, B., & Silalahi, S. P. (2020). Pengaruh faktor keuangan terhadap audit delay. Jurnal Kajian Akuntansi dan Bisnis Terkini, 3(1), 438–457.
Rizky, A., & Riza, P. (2024). Audit delay pada sektor perbankan di Indonesia. Jurnal Akuntansi dan Audit Tri Bhakti, 3(1), 104–114. https://doi.org/10.59806/jaatb.v3i1.360
Rochmah, R., Pahala, I., & Perdana, P. N. (2022). Pengaruh faktor keuangan dan komite audit terhadap audit delay. Jurnal Akuntansi, Perpajakan dan Auditing, 3(2), 421–442.
Rubianto, A. V. (2023). Factors affecting audit delay in manufacturing companies listed on the Indonesia Stock Exchange. Siber Journal of Advanced Multidisciplinary, 1(3), 114–123. https://doi.org/10.38035/sjam.v1i3.61
Saputra, A. D., Irawan, C. R., & Ginting, W. A. (2020). Pengaruh ukuran perusahaan, opini audit, umur perusahaan, profitabilitas dan solvabilitas terhadap audit delay. Owner: Riset & Jurnal Akuntansi, 4(2), 286. https://doi.org/10.33395/owner.v4i2.239
Sari, D. K., & Nisa, A. K. (2023). Pengaruh reputasi auditor, investment opportunities set dan kompleksitas operasi perusahaan terhadap audit report lag. Jurnal Eksplorasi Akuntansi, 5(2), 553–565. https://doi.org/10.24036/jea.v5i2.688
Sinaga, K. V., Firza, S. U., & Sigalingging, E. D. (2024). Faktor-faktor yang mempengaruhi audit delay pada perusahaan sektor properties dan real estate. Owner: Riset & Jurnal Akuntansi, 8(3), 2216–2224. https://doi.org/10.33395/owner.v8i3.2171
Sugiyono. (2023). Metode penelitian kuantitatif kualitatif. Alfabeta.
Su’un, M., Hajering, H., & Sartika, D. (2020). The effect of profitability, solvency, and audit opinion on audit delay. Point of View Research Accounting and Auditing, 1(4), 197–203.
Sukiranto, S. (2025). The effect of solvency and profitability on audit delay. Jurnal Ilmiah Akuntansi Kesatuan, 13(3), 617–628. https://doi.org/10.37641/jiakes.v13i3.3579
Sulistiawati, M., & Amyar, F. (2022). Pengaruh ukuran perusahaan, audit tenure, dan profitabilitas terhadap audit delay pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017–2019. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 585–596. https://doi.org/10.37641/jiakes.v10i3.1602
Sumarni, T., Nor, W., & Lesmanawati, D. (2022). Faktor-faktor yang mempengaruhi fenomena audit delay di masa COVID-19. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 8(2), 165–180. https://doi.org/10.34204/jiafe.v8i2.6079
Sururi, R. Y., & Gantyowati, E. (2023). Development of sustainability report research trend in Indonesia. Journal of Economics and Management Sciences, 6(2), 1–10. https://doi.org/10.30560/jems.v6n2p1
Susanti, E. (2021). Pengaruh profitabilitas dan solvabilitas terhadap audit delay di Bursa Efek Indonesia. Jurnal Ekonomi KIAT, 32(1), 133–138. https://doi.org/10.25299/kiat.2021.vol32(1).7803
Yuliusman, Y., Putra, W. E., Gowon, M., Dahmiri, D., & Isnaeni, N. (2020). Determinant factors of audit delay: Evidence from Indonesia. International Journal of Recent Technology and Engineering, 8(6), 1088–1095. https://doi.org/10.35940/ijrte.f7560.038620
Zulman Hakim, M., Winata, S., Wi, P., Rinata, E., Lestari, L., & Stevany, S. (2022). Pengaruh profitabilitas, leverage, dan komite audit terhadap audit delay pada perusahaan sektor healthcare di Indonesia. Akuntoteknologi, 14(2), 38–61. https://doi.org/10.31253/aktek.v14i2.1785
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
