Published: 2025-10-01

Pengaruh Opini Audit, Profitabilitas, Independensi Komite Audit, Likuiditas Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2021 – 2024

DOI: 10.35870/jemsi.v11i5.4717

Bellinda Bellinda, Erlene Haynes, Tiara Ameyshara
  • Bellinda Bellinda: Universitas Mikroskil
  • Erlene Haynes: Universitas Mikroskil
  • Tiara Ameyshara: Universitas Mikroskil
Issue Cover

Downloads

Article Metrics
Share:

Abstract

This objective of the studies is to look at manufacturing companies listed in the IDX between 2021 and 2024 and see how audit report lag relates to things like audit committee independence, liquidity, audit opinion, and profitability. The timeliness of a audit report serves as a significant measure of the accuracy of the reporting of finances. The time frame between the conclusion of the fiscal year and the publication of the audit report. This quantitative study utilizes secondary data obtained from the annual reports via a purposeful sampling technique. Our chosen data analysis model is the Partial Least Squares-Structural Equation Modeling technique. Companies with more revenues tend to complete audits faster, according to the data suggesting that profitability plays a significant role in reducing delays in audit reports. Audit committee independence, liquidity, and audit opinion, on the other hand, have little to no impact on audit report delay. Although bigger companies might be able to afford to speed up the audit process, this does not explain why business size does not substantially attenuate the correlations between these factors and audit report latency. The findings shed light on how business management, auditors, and regulators might improve the financial reporting process in terms of audit timeliness, efficiency, and transparency.

Keywords

Auditor’s Opinion ; Profitability ; Audit Committee Independence ; Liquidity ; Audit Report Lag

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Bellinda, B., Haynes, E., & Ameyshara, T. (2025). Pengaruh Opini Audit, Profitabilitas, Independensi Komite Audit, Likuiditas Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2021 – 2024. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 3567-3579. https://doi.org/10.35870/jemsi.v11i5.4717
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Bellinda Bellinda
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi, Universitas Mikroskil, Medan, Jl. M.H Thamrin No.140, Pusat Ps., Kec. Medan Kota, Kota Medan, Sumatera Utara 20212, Indonesia.

Erlene Haynes
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi, Universitas Mikroskil, Medan, Jl. M.H Thamrin No.140, Pusat Ps., Kec. Medan Kota, Kota Medan, Sumatera Utara 20212, Indonesia.

Tiara Ameyshara
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi, Universitas Mikroskil, Medan, Jl. M.H Thamrin No.140, Pusat Ps., Kec. Medan Kota, Kota Medan, Sumatera Utara 20212, Indonesia.

References
  • Abdillah, M. R., Mardijuwono, A. W., & Habiburrochman, H. (2019). The effect of company characteristics and auditor characteristics to audit report lag. Asian Journal of Accounting Research, 4(1), 129–144. https://doi.org/10.1108/AJAR-05-2019-0042.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Adhika Wijasari, L. K., & Ary Wirajaya, I. G. (2021). Faktor-faktor yang mempengaruhi fenomena audit delay di Bursa Efek Indonesia. E-Jurnal Akuntansi, 31(1), 168–181. https://doi.org/10.24843/EJA.2021.v31.i01.p13.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Agustina, S. D., & Jaeni, J. (2022). Pengaruh ukuran perusahaan, umur perusahaan, profitabilitas, solvabilitas dan likuiditas terhadap audit report lag. Owner, 6(1), 648–657. https://doi.org/10.33395/owner.v6i1.623.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Alpianto. (2020). Analisis pengaruh ukuran perusahaan, opini audit, dan kualitas auditor terhadap audit report lag pada perusahaan sektor industri barang konsumsi di Bursa Efek Indonesia. FinAcc, 5, 1–12.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Andika, W. (2015). Pengaruh profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, opini audit terhadap audit report lag pada perusahaan jasa yang terdaftar di Bursa Efek Indonesia tahun 2011-2013 [Unpublished undergraduate thesis]. Universitas Sanata Dharma.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Apitaningrum, A., & Setiawati, E. (2017). Pengaruh pergantian auditor, opini audit, ukuran perusahaan, dan laba rugi terhadap audit report lag (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2015) [Unpublished undergraduate thesis]. Universitas Muhammadiyah Surakarta.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Apriyana, N., & Rahmawati, D. (2017). Pengaruh profitabilitas, solvabilitas, ukuran perusahaan, dan ukuran KAP terhadap audit delay pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Nominal: Barometer Riset Akuntansi dan Manajemen, 6(2), 126–140. https://doi.org/10.21831/nominal.v6i2.16653.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Arizky, A. D., & Purwanto, A. (2018). Pengaruh kualitas audit, karakteristik corporate governance, kepemilikan publik, ukuran perusahaan dan profitabilitas terhadap audit report lag (Studi empiris pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2017). Diponegoro Journal of Accounting, 7(4), 1–10.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Cahya Gunarsa, I. G. A., & Dwija Putri, I. A. (2017). Pengaruh komite audit, independensi komite audit, dan profitabilitas terhadap audit report lag di perusahaan manufaktur. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1672–1703.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Dura, J. (2018). Pengaruh profitabilitas, likuiditas, solvabilitas, dan ukuran perusahaan terhadap audit report lag pada perusahaan yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Bisnis dan Ekonomi Asia, 11(1), 64–70. https://doi.org/10.32812/jibeka.v11i1.34.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Fakri, I., & Taqwa, S. (2019). Pengaruh karakteristik komite audit terhadap audit report lag. Jurnal Eksplorasi Akuntansi, 1(3), 994–1011. https://doi.org/10.24036/jea.v1i3.123.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Hariza, J. A., Wahyuni, N. I., & Wardayati, S. M. (2015). Faktor-faktor yang berpengaruh terhadap audit report lag (Studi empiris pada emiten industri keuangan di BEI). Jurnal Akuntansi Universitas Jember, 10(2), 30–46. https://doi.org/10.19184/jauj.v10i2.1250.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Indopremier. (2018, August 2). Tunggak laporan keuangan, BEI hentikan sementara perdagangan 10 saham.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Irene Alda Uli Siregar, & Lorina Siregar Sudjiman. (2021). Pengaruh profitabilitas, solvabilitas dan ukuran perusahaan terhadap audit report lag pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2018–2020. Jurnal Ekonomis, 14(3D), 1–12.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Irwan Adiraya, & Nur Sayidah. (2018). Pengaruh ukuran perusahaan, profitabilitas, solvabilitas dan opini auditor terhadap audit delay. Jurnal Analisa Akuntansi dan Perpajakan, 2(2), 99–109.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Karlinda Sari, D., & Nisa, A. K. (2022). Pengaruh profitabilitas, solvabilitas, ukuran perusahaan dan reputasi KAP terhadap audit delay. Jurnal GeoEkonomi, 13(1), 89–102. https://doi.org/10.36277/geoekonomi.v13i1.195.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Niandari, N., & Novelia, F. (2022). Profitabilitas, leverage, inventory intensity ratio dan praktik penghindaran pajak. Owner, 6(3), 2304–2314. https://doi.org/10.33395/owner.v6i3.911.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Pingass, R. L., & Dewi, N. L. (2022). Pengaruh financial distress dan opini audit terhadap audit delay. Jurnal Akuntansi Universitas Jember, 20(1), 63–74. https://doi.org/10.19184/jauj.v20i1.29564.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rifqi Putra Setya Asyrofi, & Listyorini Wahyu Widati. (2023). Dampak profitabilitas, solvabilitas, ukuran perusahaan dan kualitas audit perusahaan terhadap audit report lag (Studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018–2022). Jurnal Bisnis dan Manajemen, 3(5), 1043–1054.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Santiani, K. N., & Muliartha, K. (2018). Pengaruh independensi, keanggotaan, kompetensi, dan gender komite audit terhadap audit delay. E-Jurnal Akuntansi, 23(1), 436–463. https://doi.org/10.24843/EJA.2018.v23.i01.p17.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sunarsih, N. M., Munidewi, I. A. B., & Masdiari, N. K. M. (2021). Pengaruh ukuran perusahaan, profitabilitas, solvabilitas, kualitas audit, opini audit, komite audit terhadap audit report lag. KRISNA: Kumpulan Riset Akuntansi, 13(1), 1–13. https://doi.org/10.22225/kr.13.1.2021.1-13.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Syahzuni, B. A., & Wulandari, C. (2024). Pengaruh profitabilitas, ukuran perusahaan, dan komite audit terhadap audit report lag. JUARA: Jurnal Riset Akuntansi, 14(1), 1–15.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Tumanggor, R. A., & Lubis, M. S. (2022). Pengaruh likuiditas, profitabilitas, solvabilitas dan ukuran perusahaan terhadap audit delay tahun 2017-2019. Owner, 6(2), 1208–1220. https://doi.org/10.33395/owner.v6i2.736.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Uly, F. R. U., & Julianto, W. (2022). Pengaruh opini audit, audit tenure, dan komite audit terhadap audit report lag. Accounting Student Research Journal, 1(1), 37–52. https://doi.org/10.62108/asrj.v1i1.4750.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Zahra, Y. P., & Handayani, D. F. (2025). Pengaruh komite audit, profitabilitas, dan karakteristik auditor terhadap audit report lag pada perusahaan sektor energi. Jurnal Eksplorasi Akuntansi, 7(2), 483–497.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

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

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Similar Articles

You may also start an advanced similarity search for this article.