Pengaruh Debt to Equity Ratio Dan Return On Assets Ratio Terhadap Audit Delay
Studi Kasus Pada Perusahaan Sektor Barang Konsumen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2021
DOI:
https://doi.org/10.55208/aj.v2i2.51Keywords:
Debt To Equity Ratio, Return On Assets Ratio, Audit DelayAbstract
Researchers conducted research intending to know the effect of the Debt to Equity Ratio and Return on Asset Ratio on Audit Delay in consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2021. Moreover, this research analyzes the factor that has the most dominant influence between the Debt to Equity Ratio and Return Asset Ratio to Audit Delay in consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2021. The objects of research are as many as nine companies as gross as consumers listed on the Indonesia Stock Exchange.
Based on research using multiple linear analyses shows that if the Debt to Equity Ratio and Return on Assets ratio increase, audit delay will increase. Every decrease in the Debt to Equity Ratio of 1% will increase audit delay. Likewise, every decrease in the Return on Assets Ratio of 1% will increase audit delay.
To increase Debt to Equity, the company should pay attention to matters relating to the Debt to Equity Ratio, such as debt and equity in the company concerned. To minimize audit delay, the auditor should pay more attention to matters related to Return on Assets such as profits and assets in the company concerned. To minimize audit delay, the auditor should pay more attention to related matters that can affect the results of the company's financial ratios, especially the Debt to Equity Ratio and the Return on Assets ratio.
References
Annisa, M. L., & Hamzah, R. S. (2021). Influence of Debt to Equity Ratio, Return on Asset Ratio, and Firm Size on Audit Delay. Sriwijaya International Journal of Dynamic Economics and Business, 4(4), 315-324.
Aprianti, I. . (2021). PENGARUH UKURAN PERUSAHAAN, PROFITABILITY, DAN DEBT EQUITY RATIO TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN: (Studi Pada Perusahaan Sektor Industri Food And Beverages Dan Sektor Industri Tekstile Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Ekonomi, Bisnis &Amp; Entrepreneurship (e-Journal), 11(1).
Christi, C. (2022). Pengaruh Ukuran Perusahaan, Laba Rugi Operasi, Return on Asset, Debt to Asset Ratio, dan Reputasi Auditor terhadap Audit Delay pada Perusahaan Sub Sektor Hotel, Restoran, dan Pariwisata yang Terdaftar di BEI. FIN-ACC (Finance Accounting), 2(11).
Corneli, A. (2019). Analisis Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Dan Return On Assets Terhadap Audit Delay (Studi Kasus Pada Perusahaan Sub Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). Jurnal Akuntansi dan Pasar Modal (JAPM), 2(3), 36-53.
Febriani, I. (2019). Analisis Pengaruh Return on Assets, Debt to Equity Ratio dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia. FIN-ACC (Finance Accounting), 4(4).
Firhan, M., & Salamun, S. (2020). ANALISIS PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, RETURN ON ASSETS DAN DEBT TO ASSETS RATIO TERHADAP AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018). Jurnal Akuntansi dan Pasar Modal (JAPM), 3(1), 1-24.
Jessica, J. (2022). Pengaruh Ukuran Perusahaan, Return on Assets, Ukuran Kantor Akuntan Publik, Laba Rugi Operasi dan Debt to Equity Ratio terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. FIN-ACC (Finance Accounting), 2(1).
Kinanti, P. A. (2022). Pengaruh ROA, DER, Size dan Kualitas Auditor terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. FIN-ACC (Finance Accounting), 2(8).
Marius, M., & Anggraeni, D. (2019). Pengaruh Audit Tenure, Opini Audit, Debt To Equity Ratio dan Return On Assets terhadap Audit Delay. Akuntansi Responsibilitas Audit dan Tax, 2(01).
Melosa, G., & Rohman, A. (2022). PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILIAS, SOLVABILITAS, DEBT TO ASSET RATIO, EARNING PER SHARE, DAN UKURAN PERUSAHAAN AUDIT TERHADAP AUDIT DELAY. Diponegoro Journal of Accounting, 11(4).
Najah, F. H., & Suhono, S. (2021). Pengaruh ROA Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Subsektor Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI). COSTING: Journal of Economic, Business and Accounting, 5(1), 733-737.
Pascalis P, K. (2020). Pengaruh Return on Asset, Ukuran Perusahaan, Debt to Equity Ratio, dan Ukuran Kantor Akuntan Publik Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdapat di Bursa Efek Indonesia (Doctoral dissertation, Universitas Atma Jaya Yogyakarta).
Putra, R. A., & Subiyanto, B. (2022). PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER) DAN CURRENT RATIO (CR) TERHADAP AUDIT DELAY. Eqien-Jurnal Ekonomi dan Bisnis, 11(04), 260-266.
Rosmawati, D. ., & Ginting, W. . (2022). Pengaruh Effective Tax Rate, Bonus Mechanism, Debt To Equity Ratio, Dan Exchange Rate Terhadap Keputusan Transfer Pricing : Studi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2011 - 2018. Acman: Accounting and Management Journal, 2(1), 51–65.
Sadiyah, H. (2020). Pengaruh reputasi Kap, Return On Asset Dan Debt To Equity Ratio Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) (Doctoral dissertation, UNIVERSITAS SATYA NEGARA INDONESIA).
Saputri, R. B., & Lestari, S. S. (2019). ANALYSIS OF THE EFFECTS OF COMPANY SIZE, CPA FIRM, RETURN ON ASSET AND DEBT TO EQUITY RATIO TOWARDS AUDIT DELAY AT THE SECTORS OF PROPERTIES, REAL ESTATES AND BUILDING CONSTRUCTIONS LISTED AT INDONESIA SHARIA STOCKS INDEX PERIOD 2013-2017. Jurnal Sains Ekonomi dan Perbankan Syariah: Journal Science of Economic and Shariah Banking, 8(2), 75-92.
Susanti, J. (2022). Pengaruh Ukuran Perusahaan, Debt Proportion (DAR), Tingkat Profitabilitas (ROA) dan Pelaporan Laba Rugi terhadap Audit Delay pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia. FIN-ACC (Finance Accounting), 2(7).
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
