- 6281260272238
- alam.amiki@gmail.com
- Mon - Sat: 08:00 - 15:00
_
Articles
Articles
The Effect of Audit Fee, Audit Firm Reputation, and Financial Distress on Audit Delay in the Consumer Cyclicals Sector Listed on the Indonesia Stock Exchange (IDX), 2020–2024
Dwi Ayu Fatimah Febriyanti, Aditya Riky Nugroho
View Author Affiliations
- Dwi Ayu Fatimah Febriyanti: Universitas Pamulang, Indonesia
- Aditya Riky Nugroho: Universitas Pamulang, Indonesia
Share Article:
Abstract
This study examines the effects of audit fee, audit firm reputation, and financial distress on audit delay in consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The consumer cyclicals sector was selected due to its sensitivity to macroeconomic fluctuations and changing consumer demand, particularly during the post-pandemic recovery period. Using a quantitative approach and purposive sampling, this study analyzes 17 companies, resulting in 85 observations. Panel data regression was conducted using the Common Effect Model (CEM) with EViews 13. The results show that audit fee has no significant effect on audit delay, while audit firm reputation and financial distress have significant negative effects. Simultaneously, audit fee, audit firm reputation, and financial distress significantly affect audit delay, with an Adjusted R-squared of 24.46%.
Keywords
Author Biographies
Dwi Ayu Fatimah Febriyanti
Universitas Pamulang
Department of Accounting, Faculty of Economics and Business, Universitas Pamulang, Tangerang Selatan, Banten, Indonesia.
Aditya Riky Nugroho
Universitas Pamulang
Department of Accounting, Faculty of Economics and Business, Universitas Pamulang, Tangerang Selatan, Banten, Indonesia.
Article Identifiers
- Article Title: The Effect of Audit Fee, Audit Firm Reputation, and Financial Distress on Audit Delay in the Consumer Cyclicals Sector Listed on the Indonesia Stock Exchange (IDX), 2020–2024
- DOI: 10.59431/ijer.v6i3.1006
- Publication Date: 2026-09-28
- Journal: Indonesian Journal Economic Review (IJER)
- Volume: 6
- Issue: 3
- Pages: 1511-1520
References
-
Abdillah, M. R., Mardijuwono, A. W., & Habiburrochman, H. (2019). The effect of company characteristics and auditor characteristics to audit report lag. Asian Journal of Accounting Research, 4(1), 129–144. https://doi.org/10.1108/AJAR-05-2019-0042.
-
Abdullatif, M., Alzebdieh, R., & Ballour, S. (2023). The effect of key audit matters on the audit report lag: Evidence from Jordan. Journal of Financial Reporting and Accounting, 23(1), 257–284.
-
Agatha, A., & Selfiyan, S. (2022). Pengaruh financial distress dan ukuran perusahaan terhadap audit delay. Jurnal Ilmiah Akuntansi dan Keuangan, 5(2), 812–824.
-
Anggradewi, L., & Haryanto, A. (2013). Analisis faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan perusahaan. Diponegoro Journal of Accounting, 2(3), 1–11.
-
Astami, E., Pramono, A. J., Rusmin, R., Cahaya, F. R., & Soobaroyen, T. (2024). Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context. Journal of International Accounting, Auditing and Taxation, 56, 100638. https://doi.org/10.1016/j.intaccaudtax.2024.100638.
-
Baatwah, S. R., Almoataz, E. S., Omer, W. K., & Aljaaidi, K. S. (2022). Does KAM disclosure make a difference in emerging markets? An investigation into audit fees and report lag. International Journal of Emerging Markets, 19(3), 798–821. https://doi.org/10.1108/IJOEM-10-2021-1606.
-
Basuki, A. T., & Yuliadi, I. (2015). Elektronik data statistik (EViews 13): Konsep dan aplikasi. Danisa Media.
-
Brigham, E. F., & Ehrhardt, M. C. (2017). Financial management: Theory & practice (15th ed.). Cengage Learning.
-
Choi, J., & Park, H. J. (2023). Financial distress and audit report lags: An empirical study in Korea. Gadjah Mada International Journal of Business, 25(3), 301–326. https://doi.org/10.22146/gamaijb.v25i3.15822.
-
Febriana, L., Indrawati, E., & Hidayat, R. (2024). Analisis faktor-faktor yang mempengaruhi audit delay pada perusahaan terdaftar di BEI. Jurnal Riset Akuntansi, 16(1), 45–58.
-
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 (Edisi 9). Badan Penerbit Universitas Diponegoro.
-
Givoly, D., & Palmon, D. (1982). Timeliness of annual financial reports: Some empirical evidence. The Accounting Review, 57(3), 486–508.
-
Gujarati, D. N., & Porter, D. C. (2012). Basic econometrics (5th ed.). McGraw-Hill/Irwin.
-
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
-
Kalelkar, R., & Xu, Q. (2023). How do investors perceive audit report lag? Evidence from the cost of equity. International Journal of Auditing, 27(2–3), 69–90. https://doi.org/10.1111/ijau.12302.
-
Otoritas Jasa Keuangan. (2022). Peraturan Otoritas Jasa Keuangan Nomor 14/POJK.04/2022 tentang Penyampaian Laporan Keuangan Berkala Emiten atau Perusahaan Publik.
-
Rahayu, A. P., & Sulindawati, N. L. G. E. (2024). Pengaruh ukuran KAP, fee audit, dan financial distress terhadap audit delay. Vokasi: Jurnal Riset Akuntansi, 13(1). https://doi.org/10.23887/vjra.v13i1.76220.
-
Spence, M. (1973). Job market signaling. The Quarterly Journal of Economics, 87(3), 355–374.
-
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Issue Information
Article Details
| Volume: | 6 |
| Issue: | 3 |
| Year: | 2026 |
| Published: | 2026-09-28 |
| Pages: | 1511-1520 |
| Section: | Articles |
Additional Information
How to Cite
Febriyanti, D. A. F., & Nugroho, A. R. (2026). The Effect of Audit Fee, Audit Firm Reputation, and Financial Distress on Audit Delay in the Consumer Cyclicals Sector Listed on the Indonesia Stock Exchange (IDX), 2020–2024. Indonesian Journal Economic Review (IJER), 6(3), 1511-1520. https://doi.org/10.59431/ijer.v6i3.1006
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons License.
Find This Article
Track citations and research impact
Dimensions
Scientific Connections
Scite
Citation Insights
Google Scholar
Find Articles
ResearchGate
Research Network
Semantic Scholar
Insights & Analytics
Connected Papers
Research Visualization
Crossref
DOI & Metadata
Garuda
Indonesian Journals
Scilit
Scientific Publications
BASE
Open Access Search
Zenodo
Open Repository
Unpaywall
Open Access Finder
OpenCitations
Citation Database
Click to explore metrics and citations
Our News & Similar Articles
Similar Articles
You may also start an advanced similarity search for this article.