Article Sidebar

Download
Download Article

Main Article Content

Abstract

This study employs a descriptive, quantitative approach, drawing on secondary data from audited financial statements and annual reports. The research sample was selected using a purposive sampling method, comprising 37 companies and 111 observations. GCG structure was measured using the independent board of commissioners, audit committee, and institutional ownership; company size was measured using the natural logarithm of total assets; and profitability was measured using Return on Assets (ROA). Audit delay was measured as the number of days between the end of the fiscal year and the date of the independent auditor's report. The results indicate that the GCG structure had no significant effect on audit delay. Company size had a positive effect on audit delay, while profitability had a negative and significant effect. These findings indicate that company characteristics, particularly size and profitability, play a greater role in determining audit timeliness than GCG structure. This study is expected to provide practical implications for management and auditors in improving the efficiency and timeliness of audit completion.

Keywords

Audit Delay Good Corporate Governance Structure Company Management Profitability

Article Details

Creative Commons License

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

How to Cite
Parawangsa, A. H., & Arsalan, S. (2026). The Effect of Good Corporate Governance Structure, Company Size, and Profitability on Audit Delay in Manufacturing Companies: Empirical Study from the F&B Sub-Sector on IDX. Golden Ratio of Auditing Research, 6(2), 688–700. https://doi.org/10.52970/grar.v6i2.1995
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Afifah, P. N., & Dewi, R. (2022). Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Publik. Jurnal Akuntansi Dan Bisnis, 25(2), 101–113.
  2. Alfiani, D., & Nurmala, P. (2020). Pengaruh ukuran perusahaan, profitabilitas, solvabilitas, dan reputasi kantor akuntan publik terhadap audit delay. Journal of Technopreneurship on Economics and Business Review, 1(2), 79–99.
  3. Alfiani, D., & Nurmala, P. (2020). Pengaruh ukuran perusahaan, profitabilitas, solvabilitas, dan reputasi kantor akuntan publik terhadap audit delay. Journal of Technopreneurship on Economics and Business Review, 1(2), 79–99.
  4. Aprilia, K. I. (2021). Analisis Pengaruh Ukuran Perusahaan, Umur Perusahaan, Komite Audit Dan Audit Tenure Terhadap Audit Delay. 4(1), 6.
  5. Apriwandi, C. D., & Hidayat, R. (2023). Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Audit Delay. Jurnal Ekuilnomi, 5(2), 225–236. https://doi.org/10.36985/hvs9y121
  6. Boynton, W. C., & Johnson, R. N. (2005). Modern auditing: Assurance services and the integrity of financial reporting.
  7. Brigham, E. F., & Houston, J. F. (2010). Dasar Dasar Manajemen Keuangan. Jakarta: salemba Empat.
  8. Clarisa, S., & Pangerapan, S. (2020). The Effect of Company Size, Solvability, Profitability, and Kap Size on Audit Delay in Mining Sector Companies Listed in the Indonesian Stock Exchange. Journal EMBA, 7(3), 3069–3078.
  9. Cooper, D. R., & Schindler, P. S. (2014). Business Research Methods (12th Edition). New York: McGraw-Hill Education.
  10. Dea, A. (2018). Pengaruh Ukuran Perusahaan, Opini Audit, Ukuran Kap Dan Audit Tenure Terhadap Auditor Switching. Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 44–54. https://doi.org/10.54964/liabilitas.v7i1.194
  11. FCGI, F. (2001). Forum for Corporate Governance in Indonesia (FCGI), Corporate Governance Self Assessment Checklist, Jilid III, Edisi ke‑2.
  12. Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25, Semarang: Badan Penerbit Universitas Diponegoro.
  13. Ginting, C. U., & Hidayat, W. (2019). The effects of fraudulent financial statements, firm size, profitability, and audit firm size on audit delay. International Journal of Innovation, Creativity and Change, 9(7), 323–341.
  14. Gujarati, D. N. (2003). Basic Econometrics (4th Edition). McGraw-Hill.
  15. Halim, & Varianada. (2000). Faktor-Faktor Yang Mempengaruhi Audit Delay. JurnalBisnis Dan Akuntansi, 2(1), 63–75.
  16. Handoko, C. N. C. (2019). Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia. Jurnal Wira Ekonomi Mikroskil, 9(2), 181–190. https://doi.org/10.55601/jwem.v9i2.657
  17. Hasanah, R., & Estiningrum, S. D. (2022). Analisis Faktor Penyebab Audit Delay Indonesia Tahun 2019- 2020). Owner (Riset & Jurnal Akuntansi), 6(2), 1764–1771.
  18. Jensen, M. C., & Meckling, W. H. (1976b). Theory of the Firm: Managerial. Journal of Financial Economics, 3, 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X
  19. Kasmir. (2018). Analisis Laporan Keuangan (1 ed). Depok: Raja Grafindo Persada.
  20. Lestari, R., & Agustina, L. (2021). Pengaruh Mekanisme Good Corporate Governance terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Jurnal Akuntansi Dan Keuangan, 12(2), 145– 158.
  21. Marini, L., & Putra, R. E. (2020). Keberlanjutan: Jurnal Manajemen dan Jurnal Akuntansi. Jurnal Akuntansi, 5(2), 105–116.
  22. Miradhi, M. D., & Juliarsa, G. (2016). Ukuran Perusahaan sebagai Pemoderasi Pengaruh Profitabilitas dan Opini Auditor pada Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 16(1), 388– 415. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17791
  23. Nuridah, S., Supraptiningsih, J. D., Sitohang, R. M., & Sagitarius, E. (2023). Pengaruh Hutang Dan Modal Terhadap Profitabilitas Pada Perusahaan Property Dan Real Estate. Jurnal Riset Akuntansi, 1(2)(2), 01–10.
  24. Oktavia, M., & Hernadianto. (2025). Pengaruh Ukuran Perusahaan , Opini Audit dan Audit Tenure Terhadap Audit Delay ( Studi Pada Perusahaan LQ 45 di Bursa Efek Indonesia Tahun 2020-2023 ). Jurnal Prasadja Sosial Humaniora, 1(1), 1–17.
  25. Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: Empirical evidence from the Zimbabwe Stock Exchange. Accounting and Business Research, 30(3), 241–254. https://doi.org/10.1080/00014788.2000.9728939
  26. Purba, I. A., & Candradewi, M. R. (2019). Pengaruh Leverage, Likuiditas, Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social responsility. Jurnal Manajemen, 8(9), 5372–5400.
  27. Putriani, J., Septia, R. D., Ramadani, I., Saputra, R., & Herawati, H. (2025). Analisis Rasio Profitabilitas Sebagai Indikator Kinerja Keuangan di PT Wilmar Cahaya Indonesia Tbk. 8 (2022), 253–258.
  28. R. Wedi Rusmawan Kusumah, & Daniel T.H. Manurung. (2017). Pentingkah Good Corporate Governance bagi Audit Report Lag? Jurnal Akuntansi Multiparadigma, 204, 137–148. https://doi.org/10.18202/jamal.2017.04.7047
  29. Rahmadani, N., Arum, E. D. P., & Friyani, R. (2024). The Effect of Profitability, Audit Opinion, Audit Committee, and Company Size on Audit Delay (Study of Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023). International Journal of Business and Applied Economics, 3(5), 851–866. https://doi.org/10.55927/ijbae.v3i5.11491
  30. Saputra, M. I., & Agustin, H. (2021). Pengaruh Ukuran Perusahaan, Good Corporate Governace (GCG), dan Kualitas Audit Terhadap Audit Delay. Jurnal Eksplorasi Akuntansi, 3(2), 364–383. https://doi.org/10.24036/jea.v3i2.366
  31. Saputra, M. I., & Agustin, H. (2021). Pengaruh Ukuran Perusahaan, Good Corporate Governace (GCG), dan Kualitas Audit Terhadap Audit Delay. Jurnal Eksplorasi Akuntansi, 3(2), 364–383. https://doi.org/10.24036/jea.v3i2.366
  32. Setiawan, Y. D., Rahayu, M., & Emarawati, J. A. (2022). Leverage, Firm Size, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay. Ikraith-Ekonomika, 6(2), 94–103. https://doi.org/10.37817/ikraith-ekonomika.v6i2.2340
  33. Shofiyah, L., & Suryani, A. W. (2020). Audit Report Lag and Its Determinants. KnE Social Sciences. Knowledge E.
  34. Spence, M. (1973). Job market signaling. Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010
  35. Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, DAN R&D.
  36. Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Alfabeta.
  37. Sulistiawati, M., & Amyar, F. (2022). Pengaruh Ukuran Perusahaan, Audit Tenure, Dan Profitabilitas Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 585–596. https://doi.org/10.37641/jiakes.v10i3.1602
  38. Supratiwi, I., Maftukhin, Nasiruddin, Wulandari, K. H., & Ernitawati, Y. (2021). Pengaruh Ukuran Perusahaan dan Leverage Terhadap Audit Delay Pada Perusahaan Sub Sektor Perhotelan, Pariwisata & Restaurant yang Terdaftar di Bursa Efek Indonesia. Journal of Accounting and Finance (JACFIN), 3(1), 56–67.
  39. Syaula, E., Yazid, H., & Taqi, M. (2023). The Effect of Firm Size and Profitability on Audit Delay Mediated by Audit Quality. Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi, 7(3), 453–462.
  40. Tantiowati, A. A. (2018). Pengaruh Good Corporate Governance, Leverage Dan Kompleksitas Operasi Terhadap Audit Delay (Studi Empiris Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016) (Doctoral dissertation, Sekolah Tinggi Ilmu Ekonomi Indonesia .
  41. Verya, E. (2017). Analisis Pengaruh Ukuran Perusahaan, Leverage dan Good Corporate Governance terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode Tahun 2012-2014). JOM Fekon, 4(1), 982– 996.
  42. Wahyuni, D. N., & Syamsuri. (2022). Pengaruh Leverage, Good Corporate Governance, Kualitas Audit Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Industrial Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2022).