Pengaruh Komisaris Independen, Leverage dan Ukuran Perusahaan terhadap Audit Delay

Abstract

This research investigates the effects of independent supervisory board members, firm size, and leverage on audit delay among real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. Independent supervisory board members, firm size, and leverage were treated as independent variables, while audit delay served as the dependent variable. The data were obtained from independent auditor reports and annual financial statements, complemented by relevant scientific publications. The population comprised 92 real estate companies listed on the IDX throughout the 2020–2024 period. Using purposive sampling, 57 companies were selected as the sample, resulting in a five-year observation period. Data processing was conducted using EViews 12 through panel data regression analysis. The findings indicate that firm size has a significant effect on audit delay, whereas leverage and independent supervisory board members do not have a significant effect. Nevertheless, the simultaneous test demonstrates that the three independent variables collectively affect audit delay. The findings show that company characteristics cannot be ignored, given that these aspects may be linked to the time taken to complete an audit.