Pengaruh Kepemilikan Institusional, Financial Distress, dan Pergantian Auditor terhadap Audit Delay

Abstract

This study aims to examine the effect of institutional ownership, financial distress, and auditor turnover on audit delay. The population in this study was all property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sample size for this study was 45 companies obtained through purposive sampling. A total of 225 samples were obtained. The data type in this study was secondary data, using quantitative research methods and an associative approach. The analysis technique used was panel data regression with a significance level of 5%. This study, processed using EViews 12 software. The findings suggest that audit timeliness is shaped more by the continuity and effectiveness of audit processes than by ownership structure or financial difficulties. This highlights the importance of well-managed auditor transitions, adequate documentation, and effective communication between management and auditors. Strengthening these practices can support timely financial reporting and improve the reliability of information available to stakeholders.