PENGARUH ROA, DER, DAN LDR TERHADAP AUDIT DELAY PADA BANK TERDAFTAR DI BEI PERIODE 2020-204
DOI:
https://doi.org/10.31959/jm.v15i1.3490Abstract
Introduction: Audit delays are a common issue in the financial reporting process of public companies, particularly in the banking sector, which is characterized by complex operations and strict regulatory oversight. Delays in the publication of audited financial statements may reduce investor confidence and signal negative perceptions of corporate performance and transparency. This study aims to examine the effect of profitability (Return on Assets/ROA), solvency (Debt to Equity Ratio/DER), and liquidity (Loan to Deposit Ratio/LDR) on audit delay in banking subsector companies listed on the Bursa Efek Indonesia during the 2020–2024 period.
Methods: This research employs a quantitative explanatory approach and purposive sampling, yielding 42 companies and 210 firm-year observations. Data were analyzed using SPSS version 25 with multiple linear regression.
Results: The results indicate that profitability (ROA) has a negative and significant effect on audit delay, supporting H1. Solvency (DER) also shows a negative and significant effect on audit delay; however, the direction of the relationship is opposite to that predicted by the proposed hypothesis, so H2 is rejected. Liquidity (LDR) has a positive and significant effect on audit delay, supporting H3. Simultaneously, the three financial ratios significantly affect audit delay (H4 supported). The Adjusted R² value of 0.710 indicates that 71.0% of the variation in audit delay is explained by the independent variables, while the remaining 29.0% is explained by other factors outside the model.
These findings contribute to the auditing literature and offer practical implications for companies, auditors, and regulators to improve the timeliness of financial reporting.
Keywords: Audit Delay, Banking, Liquidity, Profitability, Solvency
References
Adela, & Badera, I. D. N. (2022). The Influence of Company Size , Profitability , Auditor ’ s Opinion , and Reputation of Public Accounting Firm on Audit Delay. EJBMR, 7(4), 87–92.
Agustina, P. A. A., & Bagiana, I. K. (2023). The Influence of Leverage on Audit Delay with Firm Size as a Moderating Variable. Ekonomis. Journal of Economics and Business, 7(2), 1328–1335.
Alisha, I. C., & Muis, M. A. (2022). Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2015 - 2020. JAPM: Jurnal Akuntansi Dan Pasar Modal, 5(1), 46–51.
Amyar, F., & Nahrowi, A. F. (2022). Audit Delay Analysis Based on Audit Effort, Earning Per Share and Audit Opinions Before and During the Covid-19 Pandemic. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 625–640. https://doi.org/10.37641/jiakes.v10i3.2367
Angelia, S., & Mawardi, R. (2021). The Impact of Financial Distress , Corporate Governance , and Auditor Switching on Audit Delay. GATR Journal of Financial and Banking Review, 6(2), 108–117.
Ardianingsih, A., & Langelo, J. (2022). Analisis Faktor-Faktor Yang Berpengaruh Pada Keterlambatan Penyampaian Hasil Audit. Neraca Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan, 17, 16. https://doi.org/10.32832/nera ca.v17i1.6934
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing And AssurAnce services (17th ed.). Global Edition.
Arief, T. M. V. (2025). eFishery Diduga Markup Profit Saat Dipimpin Gibran Huzaifah, Nilainya Rp 9,74 Triliun. Kompas.Com.
Arsal, M., Enggelita, N., Haerunnisa, R., & Aristia, T. (2025). Kualitas laporan keuangan dan keputusan investasi. IJMA: Indonesian Journal of Management and Accounting, 6(1), 90–96.
Aulia, E. P., Widiawati, H. S., & Kurniawan, A. (2024). Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Audit DelayPerusahaan Apparel & Luxury Goods yang Terdaftar di BEI Periode 2020 - 2023. Jurnal Ekuivalensi, Vol. 10 No. 1 (2024): Jurnal EkuivalensI, 110–123.
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management (15th ed.). Cengage Learning.
Bursa Efek Indonesia. (2025a). IDX Yearly Statistics 2024.
Bursa Efek Indonesia. (2025b). Daftar Saham.
Bursa Efek Indonesia. (2025c). Pengumuman.
Creswell, J. W., & Creswell, J. D. (2018). Research Design Qualitative, Quantitative and Mixed Methods Approaches. In C. D. Felt (Ed.), Writing Center Talk over Time (Fifth Edit). Sage Publication Inc. https://doi.org/10.4 324/9780429469237-3
Dharma, N. P. G. A., & Riswan. (2025). Determinasi Return On Asset (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar di BEI Periode 2021-2023. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi).
Fitriana, N., Andika, A. R., Lestari, E., Adeliani, K., & Ramadhani, S. A. (2025). Pengungkapan Informasi Dalam Laporan Keuangan: Perspektif Stakeholder Dan Interpretasi Yang Berbeda. JAKP: Jurnal Akuntansi Keuangan Dan Perpajakan, 01(03), 334–338.
Hair, J. J. F., Black, W. C., Babin, B. J., & Anderson, R. J. (2019). Multivariate Data Analysis. In Gedrag & Organisatie (Eight Edit, Vol. 19, Issue 3). Annabel Ainscow. https://doi.org/10.5117/2006.019.003.007
Indonesia, B. E. (2004). Keputusan PT BURSA Efek Jakarta Nomor: Kep-307/BEJ/07-2004 Tentang Peraturan Nomor I-H Tentang Sanksi. 1–6.
Indrastuti, D. K. (2022). An Examination of Audit Report Lag: Company Size As Moderating Variable. Jurnal Riset Akuntansi (JUARA), 12(2), 250–268. https://doi.org/10.36733/juara.v12i2.5012
Jensen, C. M., & Meckling, H. W. (1976). Theory Of The Firm : Managerial Behaviror, Agency Costs And Ownership Structure. Human Relations, 72(10), 1671–1696. https://doi.org/10.1177/0018726718812602
Kanivia, A. (2020). Pengaruh DER, Current Ratio, Dan ROA Terhadap Return Saham Pada Perusahaan Manufaktur. Jurnal EBI, 2. https://doi.org/10.52061/ebi.v2i1.15
Kasmir. (2017). Manajemen Perbankan (pp. 1–504). Raja Grafindo Persada.
Kasmir. (2018a). Analisis Laporan Keuangan (Cetakan ke). Raja Grafindo Persada.
Kasmir. (2018b). Analisis Laporan Keuangan (pp. 1–386).
Kieso, E. D., Weygandt, J. J., & Warfield, D. T. (2011). Intermediate Accounting : IFRS Edition (2nd ed.). Wiley.
Komisioner, D., & Jasa, O. (2021). Otoritas jasa keuangan republik indonesia.
Komisioner, D., & Jasa, O. (2022). Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 14/POJK.04/2022 Tentang Laporan Keuangan Berkala Emiten Atau Perusahaan Publik. Otoritas Jasa Keuangan.
Meo, M. Y., & Paramitalaksm, R. (2024). Pengaruh Solvabilitas, Likuiditas Dan Good Corporate Governance Terhadap Audit DelayPada Perusahaan Yang Terdaftar Di Bursa Efek IndonesiaPeriode 2021-2023. JIMEA.
Mulyadi, R., Octavianti, S., & Sulistiana, I. (2022). Journal of Applied Business , Taxation and Economics Research ( JABTER ) The Effect of Company Size , Profitability , Solvency and Audit Opinion on Audit Delay. Journal of Applied Business, Taxation, and Economics Research (JABTER), 2(1), 100–113. https://doi.org/10.54408/ja bter.v2i1.132
Oktavia, R., Amelia, Y., Evana, E., & Ayurini, L. W. (2022). Empirical Analysis of The Probability Bankruptcy , Audit Effort , And Its Impact on Audit Delay : Evidence from State-Own Enterprise in Indonesia. ReseachGate. https://doi.org/10.4108/eai.7-10-2021.2316241
Otoritas Jasa Keuangan. (2015). Peraturan Otoritas Jasa Keuangan Nomor 61/POJK.05/2015 Tentang Perubahan Atas Peraturan Otoritas Jasa Keuangan Nomor 12/POJK.05/2014 Tentang Perizinan Usaha Dan Kelembagaan Lembaga Keuangan Mikro.
Otoritas Jasa Keuangan. (2022). Peraturan Otoritas Jasa Keuangan Nomor 14 /POJK.04/2022 Tentang Laporan Tahunan Emiten Atau Perusahaan Publik. Otoritas Jasa Keuangan, 16, Nomor 14 /POJK.04/2022.
Pargmann, J., & Berding, F. (2024). Integrating Sustainability in Controlling and Accounting Practices : A Critical Review and Implications for Competences in German Vocational Business Education. Cornell University, 1–50. https://doi.org/https://doi.org/10.48550/arXiv.2406.02314
Polii, H. R. L., Morasa, J., & Wokas, H. R. W. (2023). Unravelling The Mystery Of Audit Delay: How Financial Performance And Non-Financial Factors Affect Audit Timing. E-Journal UNSRAT, 12(2), 15–25.
Purwantoro, P., & Suhartono, E. (2023). Audit Delay In Industrial Firms : An Analysis Of Firm Size , Profitability , And Solvency. IJAMER, 1(2), 62–71.
Sekaran, U., & Bougie, R. (2017). Research Methods for Business (Seventh Ed). Jhon Wiley & Sons.
Sinaga, K. V., Firza, S. U., & Sigalingging, E. D. (2024). Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Sektor Properties & Real Estate. Owner, 8(3), 2216–2224. https://doi.org/10.33395/owner.v8i3.2 171
Sochib, Indrianasari, N. T., & Sholihin, M. R. (2023). The Influence Of LoanTo Deposit Ratio And Non Performance Loan On The Performance Of Conventional. Assets, 7(1), 35–44.
Soenarso, S. A. (2021). Manipulasi laporan keuangan, dua eks bos Tiga Pilar (AISA) divonis 4 tahun penjara. Kontan.Co.Id.
Spence, M. (1973). Job Market Signaling*. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.23 07/1882010
Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif Dan R&D (Sutopo (ed.); Kedua). Alfabeta.
Sugiyono. (2021). Statistika Untuk Penelitian. Alfabeta.
Suselo, I., & Kosadi, F. (2023). Effect Of Business Risk, Company Size, Sales Growth, And Total Aset Turnover Against Debt To Equity Ratio (Study of Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange 2014-2021 Period) Intan. Journal of Accountancy Inaba (JAI), 02(01).
Swandewi, N. L. M. A., & Nyoman, B. I. D. (2021). Open Access The Effect of Audit Opinion , Audit Delay and Return on Assets on Auditor Switching ( Empirical Study on Mining Companies Listed on the IDX 2015-2019 Period ). American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 593–600.
Tobing, S. F., Pangaribuan, S. P., & Ridwan, M. (2023). Pengaruh Indeks Harga Saham Gabungan (IHSG), Jangka Waktu Penawaran (Offer Timing), Harga Penawaran Saham (Offering Price), Pertumbuhan Pendapatan (Revenues Growth) Terhadap Underpricing Pada Perusahaan Yang Melakukan IPO Di Indonesia Stock Exchange (IDX). Strategi, 13(2), 84–98. https://doi.org/10.52333/strategi.v13i2.201
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
Wirakusuma, M. G., & Putra, I. M. R. A. (2022). Firm Size As Moderating Variable On Audit Delay Factors Analysis. Integrated Journal Of Business And Economics, 87–101.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Sihuanie Celsi Leoni, Aan Kanivia, Dessy Kumala Dewi
This work is licensed under a Creative Commons Attribution 4.0 International License.
