Main Article Content

Abstract

Audit delay is the period for completing the annual financial report audit, namely from the date the company's books are closed to the date stated in the independent auditor's report. The length of the audit delay affects the value of the audited financial statements. This research aims to find out whether Financial Distress, Auditor Switching, Profitability, and Audit Quality affect Audit Delay. The data used in this research is secondary data in the form of audited financial reports. This research population was obtained using methods from non-cyclical consumer sector companies listed on the IDX during the 2020-2022 period. Based on predetermined criteria, a sample of 129 companies was obtained. The analytical method used is multiple linear regression analysis with the STATA 17 software tool. The research results show that financial distress affects audit delay. Meanwhile, auditor switching, profitability, and audit quality do not affect audit delay.

Article Details

How to Cite
Windy Permatasari, & Cahyati, A. D. (2024). The Influence of Financial Distress, Auditor Switching, Profitability, Audit Quality on Audit Delay . Basic and Applied Accounting Research Journal, 4(1), 7-14. https://doi.org/10.11594/baarj.04.01.02

References

Adjognon, G.S., Liverpool-Tasie, S.L., de la Fuente, A., & Benfica, R. (2017). Rural Non-Farm Employment and Household Welfare: Evidence from Malawi. In Rural Non-Farm Employment and Household Welfare: Evidence from Malawi.
Annisa Fadhillah, Karya Satya, LN (2020). The Influence of Profitability, Solvency, and Audit Opinion on Audit Delay is Moderated by Company Size. AKUNSIKA: Journal of Accounting and Finance, 1(2), 147.
Ardilawati, SY, & Cahyati, AD (2023). The Influence of Audit Tenure and Audit Fees on Audit Quality with Audit Committee Quality as a Moderating Variable. The Third International Conference on Innovations in Social Sciences Education and Engineering (ICoISSEE)-3, July 08, 1–17.
Ariani, KR, & Bawono, ADB (2018). The Influence of Company Age and Size on Audit Report Lag with Profitability and Solvency as Moderating Variables. Indonesian Accounting and Finance Research, 3(2), 118–126.
Arie Susandya, & Suryandari,. (2021). Dynamics of Audit Committee Characteristics in Audit Report Lag. Accounting, Auditing & Information Research Media, 21(2), 175–190.
Arif, MF, & Hikmah, N. (2023). The Influence of Company Size, Profitability, Audit Opinion, and KAP Size on Audit Delay. YUME: Journal of Management, 6(1), 138.
Diny, MNI, & Majidah. (2020). Audit Quality: Auditor and Auditee Factors. JAF- Journal of Accounting and Finance, 4(2), 64.
Fauziah, NAN, & Adi, SW (2021). The Influence of Profitability, Financial Leverage, Company Value and Dividend Payout Ratio on Income Smoothing (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange (BEI) 2016-2019). Journal of Economic Studies and Public Policy, 6(2), 502–509.
Haryani. (2015). The Influence of Company Size, Leverage Level, and Profitability on Audit Delay with Audit Quality as a Moderating Variable. Journal of Accounting, 1, 1–11.
Harymawan, I., Putra, FKG, Fianto, BA, & Wan Ismail, WA (2021). Financially distressed firms: Environmental, social, and governance reporting in Indonesia. Sustainability (Switzerland), 13(18), 1–18.
Iswahyudi, Y., & Sapari. (2019). The Influence of Audit Opinion, Size of the Public Accounting Firm (KAP) and Profitability on Audit Delay. Journal of Accounting Science and Research, 8(11), 1–16.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197.
Loupatty, L.G., Sitanala, T.F., Ernest, A., & Usmany, M. (2021). Analysis of Determinants of Audit Delay in Trade, Service and Investment Companies in the Covid-19 Pandemic (Empire Study on the Indonesia Stock Exchange).
Pradnyaniti, LPY, & Suardikha, IMS (2019). The Influence of Audit Tenure and Auditor Switching on Audit Delay with Financial Distress as a Moderating Variable. E-Journal of Accounting, 26, 2098.
Praptika, P., & Rasmini, N. (2016). The Influence of Audit Tenure, Change of Auditor and Financial Distress on Audit Delay in Consumer Goods Companies. Accounting E-Journal, 15(3), 2052–2081.
Pratiwi, W., & Anggraini, D. (2018). Factors Causing an Audit Delay Factors Causing an Audit Delay. Journal of Accounting and Auditing Research, V(3), 44–53.
Prayogi, YA (2023). The Effect of Profitability on Audit Report Lag with Audit Quality as a Moderation Variable. 11(3), 260–268.
Pricilia, V. (2021). The Influence of Financial Distress, Auditor Opinion, Debt Default, and Auditor Switching on Audit Report Lag of Companies in the Financial Sector Listed on BEI in 2015 - 2019. Prima Accounting, 2(2), 120–130.
R, DR 2021. (2021). Factors that influence audit delay. 1996, 6.
Rahmawati, AT (2020). The Influence of Audit Tenure, Public Accounting Firm Size, Profitability, and Solvency on Audit Delay with Audit Opinion as a Moderating Variable. Trisakti Economic Journal, 2(2), 1079–
Ramadhany, FR, Suzan, L., & Dillak, VJ (2018). The Effect Of Firm Size, Solvency, Profitability, And Listing Age Of The Companies To Audit Delay (Empirical Study in Oil and Gas Mining Companies that Listed on IDX Period 2010-2015). EProceedings of Management, 5(1), 843–851. www.kajianpustaka.com
Romli, AP, & Annisa, D. (2020). The Influence of Financial Distress, Change of Auditor, and Earnings Management on Audit Delay. EcoPreneur, 2(1), 105–123.
Rozi, F., Sarus Shiwan, D., & Anggraeni, K. (2022). The Influence of Company Size, Profitability, and Auditor Switching on Audit Delay. Accounting Research Media, 12(1), 71–88.
Sawitri, NMDC, & Budiartha, IK (2018). The Influence of Audit Tenure and Financial Distress on Audit Delay with Auditor Specialization as a Moderating Variable. E-Journal of Accounting, 22, 1965.
Setiyowati, M., & Januarti, I. (2022). Analysis of Influencing Factors Affecting Audit Report Lag. ASET (Accounting Research) Journal, 14(2), 235–244.
Sihombing, T., & Ka Hing, C. (2021). Analysis of the Effect of Financial Distress, Company Size, Inventory Activities and Profitability on Audit Delay. MEA Scientific Journal, 5(2), 1712.
Wardani, AP (2019). The Role of Internal and External Company Factors on Audit Delay (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange for the 2016 - 2018 Period). 2, 79–94.
Yeanne Colson Tani, A., Grahita, C., & Diana, Z. (2022). Effect of Audit Tenure and Auditor Switching on Audit Delay with Auditor Specialization as Moderating Variable. Eduvest - Journal of Universal Studies, 2(3), 490–497.




Adjognon, G.S., Liverpool-Tasie, S.L., de la Fuente, A., & Benfica, R. (2017). Rural Non-Farm Employment and Household Welfare: Evidence from Malawi. In Rural Non-Farm Employment and Household Welfare: Evidence from Malawi.
Annisa Fadhillah, Karya Satya, LN (2020). The Influence of Profitability, Solvency, and Audit Opinion on Audit Delay is Moderated by Company Size. AKUNSIKA: Journal of Accounting and Finance, 1(2), 147.
Ardilawati, SY, & Cahyati, AD (2023). The Influence of Audit Tenure and Audit Fees on Audit Quality with Audit Committee Quality as a Moderating Variable. The Third International Conference on Innovations in Social Sciences Education and Engineering (ICoISSEE)-3, July 08, 1–17.
Ariani, KR, & Bawono, ADB (2018). The Influence of Company Age and Size on Audit Report Lag with Profitability and Solvency as Moderating Variables. Indonesian Accounting and Finance Research, 3(2), 118–126.
Arie Susandya, & Suryandari,. (2021). Dynamics of Audit Committee Characteristics in Audit Report Lag. Accounting, Auditing & Information Research Media, 21(2), 175–190.
Arif, MF, & Hikmah, N. (2023). The Influence of Company Size, Profitability, Audit Opinion, and KAP Size on Audit Delay. YUME: Journal of Management, 6(1), 138.
Diny, MNI, & Majidah. (2020). Audit Quality: Auditor and Auditee Factors. JAF- Journal of Accounting and Finance, 4(2), 64.
Fauziah, NAN, & Adi, SW (2021). The Influence of Profitability, Financial Leverage, Company Value and Dividend Payout Ratio on Income Smoothing (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange (BEI) 2016-2019). Journal of Economic Studies and Public Policy, 6(2), 502–509.
Haryani. (2015). The Influence of Company Size, Leverage Level, and Profitability on Audit Delay with Audit Quality as a Moderating Variable. Journal of Accounting, 1, 1–11.
Harymawan, I., Putra, FKG, Fianto, BA, & Wan Ismail, WA (2021). Financially distressed firms: Environmental, social, and governance reporting in Indonesia. Sustainability (Switzerland), 13(18), 1–18.
Iswahyudi, Y., & Sapari. (2019). The Influence of Audit Opinion, Size of the Public Accounting Firm (KAP) and Profitability on Audit Delay. Journal of Accounting Science and Research, 8(11), 1–16.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197.
Loupatty, L.G., Sitanala, T.F., Ernest, A., & Usmany, M. (2021). Analysis of Determinants of Audit Delay in Trade, Service and Investment Companies in the Covid-19 Pandemic (Empire Study on the Indonesia Stock Exchange).
Pradnyaniti, LPY, & Suardikha, IMS (2019). The Influence of Audit Tenure and Auditor Switching on Audit Delay with Financial Distress as a Moderating Variable. E-Journal of Accounting, 26, 2098.
Praptika, P., & Rasmini, N. (2016). The Influence of Audit Tenure, Change of Auditor and Financial Distress on Audit Delay in Consumer Goods Companies. Accounting E-Journal, 15(3), 2052–2081.
Pratiwi, W., & Anggraini, D. (2018). Factors Causing an Audit Delay Factors Causing an Audit Delay. Journal of Accounting and Auditing Research, V(3), 44–53.
Prayogi, YA (2023). The Effect of Profitability on Audit Report Lag with Audit Quality as a Moderation Variable. 11(3), 260–268.
Pricilia, V. (2021). The Influence of Financial Distress, Auditor Opinion, Debt Default, and Auditor Switching on Audit Report Lag of Companies in the Financial Sector Listed on BEI in 2015 - 2019. Prima Accounting, 2(2), 120–130.
R, DR 2021. (2021). Factors that influence audit delay. 1996, 6.
Rahmawati, AT (2020). The Influence of Audit Tenure, Public Accounting Firm Size, Profitability, and Solvency on Audit Delay with Audit Opinion as a Moderating Variable. Trisakti Economic Journal, 2(2), 1079–
Ramadhany, FR, Suzan, L., & Dillak, VJ (2018). The Effect Of Firm Size, Solvency, Profitability, And Listing Age Of The Companies To Audit Delay (Empirical Study in Oil and Gas Mining Companies that Listed on IDX Period 2010-2015). EProceedings of Management, 5(1), 843–851. www.kajianpustaka.com
Romli, AP, & Annisa, D. (2020). The Influence of Financial Distress, Change of Auditor, and Earnings Management on Audit Delay. EcoPreneur, 2(1), 105–123.
Rozi, F., Sarus Shiwan, D., & Anggraeni, K. (2022). The Influence of Company Size, Profitability, and Auditor Switching on Audit Delay. Accounting Research Media, 12(1), 71–88.
Sawitri, NMDC, & Budiartha, IK (2018). The Influence of Audit Tenure and Financial Distress on Audit Delay with Auditor Specialization as a Moderating Variable. E-Journal of Accounting, 22, 1965.
Setiyowati, M., & Januarti, I. (2022). Analysis of Influencing Factors Affecting Audit Report Lag. ASET (Accounting Research) Journal, 14(2), 235–244.
Sihombing, T., & Ka Hing, C. (2021). Analysis of the Effect of Financial Distress, Company Size, Inventory Activities and Profitability on Audit Delay. MEA Scientific Journal, 5(2), 1712.
Wardani, AP (2019). The Role of Internal and External Company Factors on Audit Delay (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange for the 2016 - 2018 Period). 2, 79–94.
Yeanne Colson Tani, A., Grahita, C., & Diana, Z. (2022). Effect of Audit Tenure and Auditor Switching on Audit Delay with Auditor Specialization as Moderating Variable. Eduvest - Journal of Universal Studies, 2(3), 490–497.




Adjognon, G.S., Liverpool-Tasie, S.L., de la Fuente, A., & Benfica, R. (2017). Rural Non-Farm Employment and Household Welfare: Evidence from Malawi. In Rural Non-Farm Employment and Household Welfare: Evidence from Malawi.
Annisa Fadhillah, Karya Satya, LN (2020). The Influence of Profitability, Solvency, and Audit Opinion on Audit Delay is Moderated by Company Size. AKUNSIKA: Journal of Accounting and Finance, 1(2), 147.
Ardilawati, SY, & Cahyati, AD (2023). The Influence of Audit Tenure and Audit Fees on Audit Quality with Audit Committee Quality as a Moderating Variable. The Third International Conference on Innovations in Social Sciences Education and Engineering (ICoISSEE)-3, July 08, 1–17.
Ariani, KR, & Bawono, ADB (2018). The Influence of Company Age and Size on Audit Report Lag with Profitability and Solvency as Moderating Variables. Indonesian Accounting and Finance Research, 3(2), 118–126.
Arie Susandya, & Suryandari,. (2021). Dynamics of Audit Committee Characteristics in Audit Report Lag. Accounting, Auditing & Information Research Media, 21(2), 175–190.
Arif, MF, & Hikmah, N. (2023). The Influence of Company Size, Profitability, Audit Opinion, and KAP Size on Audit Delay. YUME: Journal of Management, 6(1), 138.
Diny, MNI, & Majidah. (2020). Audit Quality: Auditor and Auditee Factors. JAF- Journal of Accounting and Finance, 4(2), 64.
Fauziah, NAN, & Adi, SW (2021). The Influence of Profitability, Financial Leverage, Company Value and Dividend Payout Ratio on Income Smoothing (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange (BEI) 2016-2019). Journal of Economic Studies and Public Policy, 6(2), 502–509.
Haryani. (2015). The Influence of Company Size, Leverage Level, and Profitability on Audit Delay with Audit Quality as a Moderating Variable. Journal of Accounting, 1, 1–11.
Harymawan, I., Putra, FKG, Fianto, BA, & Wan Ismail, WA (2021). Financially distressed firms: Environmental, social, and governance reporting in Indonesia. Sustainability (Switzerland), 13(18), 1–18.
Iswahyudi, Y., & Sapari. (2019). The Influence of Audit Opinion, Size of the Public Accounting Firm (KAP) and Profitability on Audit Delay. Journal of Accounting Science and Research, 8(11), 1–16.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197.
Loupatty, L.G., Sitanala, T.F., Ernest, A., & Usmany, M. (2021). Analysis of Determinants of Audit Delay in Trade, Service and Investment Companies in the Covid-19 Pandemic (Empire Study on the Indonesia Stock Exchange).
Pradnyaniti, LPY, & Suardikha, IMS (2019). The Influence of Audit Tenure and Auditor Switching on Audit Delay with Financial Distress as a Moderating Variable. E-Journal of Accounting, 26, 2098.
Praptika, P., & Rasmini, N. (2016). The Influence of Audit Tenure, Change of Auditor and Financial Distress on Audit Delay in Consumer Goods Companies. Accounting E-Journal, 15(3), 2052–2081.
Pratiwi, W., & Anggraini, D. (2018). Factors Causing an Audit Delay Factors Causing an Audit Delay. Journal of Accounting and Auditing Research, V(3), 44–53.
Prayogi, YA (2023). The Effect of Profitability on Audit Report Lag with Audit Quality as a Moderation Variable. 11(3), 260–268.
Pricilia, V. (2021). The Influence of Financial Distress, Auditor Opinion, Debt Default, and Auditor Switching on Audit Report Lag of Companies in the Financial Sector Listed on BEI in 2015 - 2019. Prima Accounting, 2(2), 120–130.
R, DR 2021. (2021). Factors that influence audit delay. 1996, 6.
Rahmawati, AT (2020). The Influence of Audit Tenure, Public Accounting Firm Size, Profitability, and Solvency on Audit Delay with Audit Opinion as a Moderating Variable. Trisakti Economic Journal, 2(2), 1079–
Ramadhany, FR, Suzan, L., & Dillak, VJ (2018). The Effect Of Firm Size, Solvency, Profitability, And Listing Age Of The Companies To Audit Delay (Empirical Study in Oil and Gas Mining Companies that Listed on IDX Period 2010-2015). EProceedings of Management, 5(1), 843–851. www.kajianpustaka.com
Romli, AP, & Annisa, D. (2020). The Influence of Financial Distress, Change of Auditor, and Earnings Management on Audit Delay. EcoPreneur, 2(1), 105–123.
Rozi, F., Sarus Shiwan, D., & Anggraeni, K. (2022). The Influence of Company Size, Profitability, and Auditor Switching on Audit Delay. Accounting Research Media, 12(1), 71–88.
Sawitri, NMDC, & Budiartha, IK (2018). The Influence of Audit Tenure and Financial Distress on Audit Delay with Auditor Specialization as a Moderating Variable. E-Journal of Accounting, 22, 1965.
Setiyowati, M., & Januarti, I. (2022). Analysis of Influencing Factors Affecting Audit Report Lag. ASET (Accounting Research) Journal, 14(2), 235–244.
Sihombing, T., & Ka Hing, C. (2021). Analysis of the Effect of Financial Distress, Company Size, Inventory Activities and Profitability on Audit Delay. MEA Scientific Journal, 5(2), 1712.
Wardani, AP (2019). The Role of Internal and External Company Factors on Audit Delay (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange for the 2016 - 2018 Period). 2, 79–94.
Yeanne Colson Tani, A., Grahita, C., & Diana, Z. (2022). Effect of Audit Tenure and Auditor Switching on Audit Delay with Auditor Specialization as Moderating Variable. Eduvest - Journal of Universal Studies, 2(3), 490–497.