Academia Open
Vol 8 No 1 (2023): June
Business and Economics

Total Assets and Audit Opinion: Impact on Audit Delay in Food and Beverage Manufacturing
Pengaruh Total Aset dan Opini Audit terhadap Penundaan Audit pada Perusahaan Manufaktur Subsektor Makanan dan Minuman: Bukti dari Bursa Efek Indonesia


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  • Akhmad Zain Muzauwas,
  • Nurasik Nurasik*
Akhmad Zain Muzauwas
Universitas Muhammadiyah Sidoarjo, Indonesia
Nurasik Nurasik
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.8.2023.3826
Published June 26, 2023
Keywords
  • Total Assets,
  • Audit Opinion,
  • Audit Delay,
  • Food and Beverage Manufacturing,
  • Indonesia Stock Exchange
How to Cite
Muzauwas, A. Z., & Nurasik, N. (2023). Total Assets and Audit Opinion: Impact on Audit Delay in Food and Beverage Manufacturing. Academia Open, 8(1), 10.21070/acopen.8.2023.3826. https://doi.org/10.21070/acopen.8.2023.3826

Copyright (c) 2023 Akhmad Zain Muzauwas, Nurasik Nurasik

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This research aims to investigate the effect of Total Assets, Profitability, Solvency, and Audit Opinion on Audit Delay in the Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange during the period of 2018-2020. The study utilized secondary data from financial statements and annual reports obtained from the website of Bursa Efek Indonesia. The sample comprised 24 purposively selected companies, representing a three-year observation period. Descriptive statistical analysis, classic assumption tests, t-tests, and multiple regression analysis using SPSS version 20 software were conducted for data analysis. The findings reveal that Total Assets and Audit Opinion exerted a significant negative influence on audit delay. However, Profitability and Solvency were found to have no significant effect on audit delay. These results contribute to the understanding of factors affecting audit delay in the food and beverage manufacturing sector and have implications for auditors, regulators, and researchers in the field of financial auditing. 

Highlights:

  • The study examines the impact of Total Assets and Audit Opinion on Audit Delay in the Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange.
  • Findings reveal that Total Assets and Audit Opinion have a significant negative effect on Audit Delay.
  • This research contributes to understanding the factors influencing Audit Delay in the food and beverage manufacturing sector and has implications for auditors, regulators, and researchers in the field of financial auditing.

Keywords: Total Assets, Audit Opinion, Audit Delay, Food and Beverage Manufacturing, Indonesia Stock Exchange.

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