Pengaruh Fee Audit Dan Audit Tenure Dengan Reputasi Kap Sebagai Variabel Moderasi Terhadap Audit Delay Pada Sub-Sektor Makanan Dan Minuman Yang Terdaftar Di Indeks Saham Syariah Indonesia Tahun 2021–2025
Keywords:
Audit Fee, Audit Tenure, Audit Delay, Public Accounting Firm Reputation, ISSI.
Abstract
This study aims to analyze the effect of audit Fees and audit Tenure on audit delay, with the reputation of Public Accounting Firms (KAP) as a moderating variable, in food and beverage subsector companies included in the Indonesia Sharia Stock Index (ISSI) during the 2021–2025 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The research sample consists of 12 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA). The results show that audit Fees have a negative but insignificant effect on audit delay. Audit Tenure has a negative and significant effect on audit delay. The reputation of the Public Accounting Firm does not moderate the effect of audit Fees on audit delay, while it moderates the effect of audit Tenure on audit delay. These findings indicate that a longer auditor–client relationship may contribute to faster audit completion, while the amount of audit Fees is not a significant factor in determining audit delay. The reputation of the Public Accounting Firm plays a moderating role in the relationship between audit Tenure and audit delay.
References
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Artikel Jurnal
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Fathonah, Salsabila, Ika Sari, and Septyana Mubarakah. “Pengaruh Fee Audit, Pergantian Auditor, Dan Ukuran Perusahaan Terhadap Audit Delay.” Gorontalo Accounting Journal 7, no. 1 (April 2024): 136. https://doi.org/10.32662/gaj.v7i1.3436.
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Donleavy, Gabriel. An Introduction To Accounting Theory. 1st ed. Australia: Bookboon.com, 2016.
Faturahman. Audit Syariah Kontemporer Di Era Digital Membangun Integritas, Akuntabilitas, Dan Kepatuhan Syariah Di Era Teknologi. Jambi: Yayasan Putra Adi Dharma, 2025.
Ghozali, Imam. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26. 10th ed. Semarang: Badan Peneribit Universitas Diponegoro, 2018.
Halim, Abdul. Auditing Dasar-Dasar Laporan Keuangan. Yogyakarta: UPP STIM YKPN, 2018.
Harnovinsah, Lawe Anasta, and Ana Sopanah. Teori Akuntansi Konsep Dan Praktis. 1st ed. Surabaya: Scopindo Media Pustaka, 2023.
Herdiananto, and Lismawati E. Teori Akuntansi. 1st ed. Yogyakarta: ACI EDUKASI, 2023.
Hery. Auditing Pemeriksaan Akuntansi. 1. Jakarta: Center Of Academic Publishing Service, 2013.
Institut Akuntan Publik Indonesia. Kantor Akuntan Publik Dan Akuntan Publik Direktori 2026. Jakarta: Institut Akuntan Publik Indonesia, 2026.
Koerniawan, Iwan. Auditing Konsep Dan Teori Pemerikssaan Akuntansi. Semarang: Yayasan Prima Agus Teknik, 2021.
Marunduh, Andrew Patrick. Audit Delay (Teori dan Studi Empiris).1st ed. Tondano: Tahta Media Group, 2023.
Mulyadi. Auditing. 6th ed. Jakarta: Salemba Empat, 2014.
Novianti, Leny, and Andi Irfan. Akuntansi Syariah. 1st ed. Depok: Rajawali Pers, 2019.
Scott, William Robert, and William R. Scott. Financial Accounting Theory. Seventh edition. Always Learning. Toronto: Pearson, 2015.
Silaban, Adanan. Perilaku Auditor Dalam Pelaksanaan Audit. Medan: UMSU PRESS, 2025.
Sudarmono Hadi, Seno, Badar Murifal, and Dian Ela Revita. Auditing. 1st ed. 1. Yogyakarta: Graha Ilmu, 2020.
Sugiyono, Dr. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. 2nd ed. ALFABETA, 2023.
Sulistiawati, Ni Luh Gede Erni, Gede Adi Yuniarta, and Lucy Sri Musmini. Intermediate Accounting. 2nd ed. Yogyakarta: Graha Ilmu, 2014.
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Artikel Jurnal
Adelia, Fina, and Elvira Luthan. “Determinants of Audit Delay: Evidence From the Indonesia Stock Exchange.” El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 6, no. 3 (March 2025). https://doi.org/10.47467/elmal.v6i3.7333.
Akbar, Andika and Ichwan. “Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit Dan Opini Audit Terhadap Audit Delay: (Studi Empiris Pada Perusahaan Properti Yang Terdaftar Di BEI Periode 2018 - 2022).” Economics Learning Experience & Social Thinking Education Journal 3, no. 2 (June 2024): 184–92. https://doi.org/10.58890/eleste.v3i2.180.
Al-Ghanem, Wafa, and Mohamed Hegazy. “An Empirical Analysis of Audit Delays and Timeliness of Corporate Financial Reporting in Kuwait.” Eurasian Business Review 1, no. 1 (June 2011): 73–90. https://doi.org/10.14208/BF03353799.
Auferlia Zulfatin, Ayudia. “Pengaruh Audit Fee Dan Ukuran Perusahaan Terhadap Terjadinya Audit Delay.” Jurnal Ekonomi, Manajemen Dan Akuntansi (JEKMA) 3, no. 2 (n.d.): 1–18.
Bergner, Jason, Blair B. Marquardt, and Partha Mohapatra. “The Auditor Reputation Cycle: A Synthesis of the Literature.” International Journal of Auditing 24, no. 2 (July 2020): 292–319. https://doi.org/10.1111/ijau.12193.
Cahyo Prasetyo and Crish Kuntadi. “Pengaruh Audit Tenure, Ukuran KAP, Pergantian Auditor, Dan Opini Audit Terhadap Audit Delay.” Jurnal Ekonomi, Akuntansi, Dan Perpajakan 1, no. 2 (May 2024): 171–80. https://doi.org/10.61132/jeap.v1i2.123.
Caroline, Caroline, Abu Nizarudin, and Duwi Agustina. “Pengaruh Profitabilitas Dan Audit Tenure Terhadap Audit Delay Dengan Reputasi Kantor Akuntan Publik Sebagai Variabel Moderasi.” Jurnal Penelitian Inovatif 3, no. 2 (June 2023): 371–84. https://doi.org/10.54082/jupin.165.
Chen, Hsin‐Chi, Hsihui Chang, Jengfang Chen, Rong‐Ruey Duh, and Yaou Zhou. “Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees.” Journal of Business Finance & Accounting, October 27, 2025, jbfa.70017. https://doi.org/10.1111/jbfa.70017.
Elvienne, Ruth, and Prima Apriwenni. “Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Delay Dengan Reputasi Kap Sebagai Pemoderasi.” Jurnal Akuntansi 8, no. 2 (February 2020). https://doi.org/10.46806/ja.v8i2.616.
Esti, Damayanti. “Pengaruh Audit Fee Dan Reputasi Auditor Terhadap Audit Delay Pada Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia.” Jurnal Akuntansi Dan Bisnis Krisnadwipanaya 9, no. 2 (2022). https://doi.org/https://doi.org/10.31004/innovative.v2i1.16348.
Fadhila, Noriska Sitty, and Dwi Asih Surjandari. “Faktor-Faktor Yang Mempengaruhi Audit Delay Di Indonesia.” E-Jurnal Akuntansi 33, no. 1 (January 2023): 202. https://doi.org/10.24843/EJA.2023.v33.i01.p15.
farhana, farhana. Does the COVID-19 Pandemic Impact on Audit Fee and Audit Report Lag? 21, no. 3 (2025): 404–16. https://doi.org/https://doi.org/10.21831/economia.v21i3.74715.
Fathonah, Salsabila, Ika Sari, and Septyana Mubarakah. “Pengaruh Fee Audit, Pergantian Auditor, Dan Ukuran Perusahaan Terhadap Audit Delay.” Gorontalo Accounting Journal 7, no. 1 (April 2024): 136. https://doi.org/10.32662/gaj.v7i1.3436.
Febrianingrum, Finka, Fahri Ali Ahzar, Sayekti Endah Retno Meilani, Fitri Laela Wijayati, and Wahyu Pramesti. “Auditor Characteristics and Audit Report Lag: A Research from the Indonesian Stock Exchange.” Jurnal Akuntansi & Auditing Indonesia, December 20, 2023, 129–37. https://doi.org/10.20885/jaai.vol27.iss2.art2.
Gessela, Gesi, and Riny Jefri. “The Effect of Auditor Opinion, Solvency, Company Size, and Audit Tenure on Audit Delay in Manufacturing Companies.” Journal Economic Business Innovation 1, no. 1 (June 2024): 78–85. https://doi.org/10.69725/jebi.v1i1.34.
Ghassani, Naurah Habibah, and Endah Susilowati. “Pengaruh Profitabilitas, Komite Audit Dan Audit Tenure Terhadap Audit Delay Yang Dimoderasi Opini Audit Dan Reputasi KAP Pada Perusahaan Property Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022.” Jambura Economic Education Journal 7, no. 4 (2025): 1394–414.
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Published
2026-09-28
How to Cite
Nurlaili, S., ., F., & Putriana, M. (2026). Pengaruh Fee Audit Dan Audit Tenure Dengan Reputasi Kap Sebagai Variabel Moderasi Terhadap Audit Delay Pada Sub-Sektor Makanan Dan Minuman Yang Terdaftar Di Indeks Saham Syariah Indonesia Tahun 2021–2025. JOURNAL OF SHARIA ECONOMICS, 5(1), 397-421. https://doi.org/10.35896/jse.v5i1.1393
Section
Articles
