Pengaruh Audit Tenure, Financial Distress, Kompleksitas Audit, dan Profitabilitas terhadap Audit Delay pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia

Zahra, Andien Maulana (2025) Pengaruh Audit Tenure, Financial Distress, Kompleksitas Audit, dan Profitabilitas terhadap Audit Delay pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective: This study aims to determine the effect of Audit Tenure, Financial Distress, Audit Complexity, and Profitability on Audit Delay in Energy Sector Companies Listed on the Indonesia Stock Exchange. Design/Methodology/Approach: This study used quantitative data, the sample in this study were 14 Energy Sector Companies listed on the Indonesia Stock Exchange in the 2020-2024 period. The analysis technique used to test the hypothesis is panel data regression analysis using eviews-12 software. Findings: The results of this study indicate that the Audit Tenure variable has a negative and statistically insignificant effect on Audit Delay, the Financial Distress variable has a positive and statistically insignificant effect on Audit Delay, the Audit Complexity and Profitability variables have a negative effect on Audit Delay. Originality/value: This study discusses Audit Delay and other factors such as Audit Tenure, Financial Distress, Audit Complexity, and Profitability focusing on Energy Sector Companies. This study uses an indicator of the daily time span from the closing date of the book until the audited financial statements are published as a measurement of Audit Delay.

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